James R. Malone, Jr. – MALONE LLC

A Reminder: Records Matter in Tax Cases.

A California couple lost a chance at a refund of over $50,000 because they didn’t adequately document their involvement in managing rental property. The couple had the potential to take their losses from the rental property…more

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Trust Fund Taxes: A Sensible Application of Flora.

This post examines an opinion in a trust fund recovery penalty case applying a pragmatic approach to the requirement that a refund claimant pay a single employee’s taxes for a single quarter to establish jurisdiction for a…more

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A Different Sort of Seizure.

Although rarely exercised, courts have the authority to bar someone from leaving the jurisdiction to assure that past due taxes are paid. This post examines a recent application of this unusual collection procedure…more

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