James R. Malone, Jr. – Post & Schell, P.C.

No Quick Exit: Judgment on the Pleadings Denied in A Tax Shelter Penalty Case.

This post covers a recent district court ruling in a tax shelter penalty case brought by a law firm in an effort to overturn penalty assessments under Sections 6707 and 6708 of the Internal Revenue Code…more

More Wine in New Bottles: Repackaging and Qualified Production Activities.

Recently, a district court issued a taxpayer-friendly opinion under Section 199 of the Code, rejecting the government’s argument that a manufacturer of single dose medication was merely engaged in repackaging and therefore not…more

Tax Treaties: Denial of Discretionary Treaty Benefits is Subject to Judicial Review.

A district court recently addressed an interesting issue: if an application for discretionary benefits under a tax treaty is denied, is judicial review available? The answer was yes. While the government may appeal, this is a…more

A Switch in Time: The Sixth Circuit Examines the Limitations Period for the Prohibited Allocation Excise Tax, Part II.

This post continues coverage of the Sixth Circuit’s recent opinion on the limitations period governing assessment of the excise tax under Section 4979A of the Code…more

A Switch in Time: the Sixth Circuit Examines the Limitations Period for the Prohibited Allocation Excise Tax

This post covers a recent decision from the Sixth Circuit on the limitations period for the excise tax imposed under Section 4979A…more

Jurisdiction: A Refund Action Runs Afoul of Flora, Part II.

Last week, I discussed an interesting opinion from the Court of Federal Claims on whether a tax is divisible for jurisdictional purposes. This post rounds out that discussion by examining the two pivotal cases that the taxpayers…more

Jurisdiction: A Refund Action Runs Afoul of Flora.

Last week, the Court of Federal Claims dismissed a refund action brought to challenge a penalty assessment under Section 6707 of the Internal Revenue Code, ruling that the penalty for failure to register a tax shelter…more

Priority of A Federal Tax Lien: A Defective Legal Description Unseats A Purchase Money Mortgage.

This post covers an interesting decision dealing with the priority of a federal tax lien; a preexisting purchase money mortgage lost a priority determination because of typographical errors in the property description…more

Follow The Rules: Another Conservation Easement Mess.

This post covers a Ninth Circuit opinion holding that to qualify for a deduction, a taxpayer who seeks to create a qualified conservation easement under Section 170(h) of the Internal Revenue Code must obtain a subordination…more

Details Matter: The Ninth Circuit Reverses a Tax Perjury Conviction Because the Government Could Not Prove the False Returns Were Filed.

A criminal tax defendant got lucky yesterday. The Ninth Circuit overturned an accountant’s conviction on three counts of tax perjury because the government was unable to prove that the relevant tax returns were filed. The…more

Tax Shelters: The Ninth Circuit Reverses a Grant of Summary Judgment in a Sham Partnership Case.

The Ninth Circuit reversed a district court order granting the government summary judgment in a sham partnership case in a very short unpublished decision. A look at the underlying opinion shows a district court that plainly…more

Foreign Bank Accounts: The Third Circuit Rules that a Summons For Foreign Bank Records Does Not Violate the Fifth Amendment.

The Third Circuit ruled last week that the required records exception to the Fifth Amendment applied to foreign bank records accountholders are required to maintain under the Bank Secrecy Act, joining several other appellate…more

Qualified Offers: Surrender Is Not A Settlement.

Qualified offers permit a taxpayer to make an offer to resolve a dispute over tax liability. If the offer is not accepted and the tax liability is determined to be less than or equal to the offer, the taxpayer is a prevailing…more

Tax Evasion: A Short Trip from Being in Debt to Being in Jail.

This post covers a recent tax evasion case against a lawyer. Unlike most evasion cases, the issue here was an effort to defeat payment of taxes. The lawyer's efforts to avoid the collection efforts of the IRS resulted in a…more

A Fine Distinction: When A Temporary Regulation Is No Longer Temporary.

The D.C. Circuit issued an interesting opinion on Friday addressing a jurisdictional argument over the Tax Court’s authority to consider the applicability of accuracy-related penalties to members of a sham partnership in a…more
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Areas of Practice
  • Appellate Practice
  • Litigation
  • Taxation
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