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

Tax Procedure: The Eleventh Circuit Sustains Penalty Defense Based upon an Accountant’s Advice.

Because many taxpayers rely upon an accountant to prepare a tax return on the basis of the raw data they supply, a frequent question is whether a taxpayer can avoid an accuracy-related penalty if the return understates her tax…more
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A Peek Behind the Curtain: How Tax Return Information Is Disclosed in an Investigation Involving Non-Tax Crimes.

The Internal Revenue Code provides confidentiality for tax returns and the information that they contain. By the same token, there are procedures in place so that return information can be accessed for legitimate governmental…more
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Partnership Taxation: The Tenth Circuit Holds that the Good Faith/Reasonable Cause Defense Should Be Determined at the Partner Level.

Yesterday, the Tenth Circuit issued an interesting opinion on the ability of a tax matters partner to raise a defense of good faith and reasonable cause to a penalty in a refund action, following an adverse determination in a…more
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Taxation of Long-term Contracts: Little Pigs, the IRS, and the Completed-Contract Method.

The Ninth Circuit issued an entertaining opinion in a case involving developers of planned communities that have significant common amenities. The IRS staked out an extreme position that each contract was complete when the house…more
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Like-Kind Exchanges: The Tax Court Upholds a Reverse Deferred Exchange that Took Over Two Years.

Most deferred like-kind exchanges under Section 1031 are conducted over a very short period of time to fall within the safe harbors. Recently, the Tax Court upheld a reverse deferred exchange that took over two years to…more
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Criminal Fines, Civil Forfeitures and Collected Proceeds; More on Mandatory Whistleblower Awards Under the Internal Revenue Code.

This post continues coverage of an important Tax Court ruling on the calculation of mandatory whistleblower awards under the Internal Revenue Code…more
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Whistleblowers: Criminal Fines and Civil Forfeitures are Included in the “Collected Proceeds” Used to Calculate a Mandatory Award Under the Internal Revenue Code.

On August 3rd, the Tax Court entered a ruling in a whistleblower case granting an award under Section 7623(b) of the Internal Revenue Code. The court held that the “collected proceeds” that form the base to calculate the award…more
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Whistleblowers: Exploring the Link Between Increased Tax Collection and an Award under Section 7623 of the Internal Revenue Code.

A recent Tax Court opinion highlighted an interesting issue: will an indirect chain of causation between a whistleblower’s submission of information and increased collection of tax justify an award? It just might. This post…more
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A Guilty Plea in a Tax Evasion Case May Not Sustain a Civil Tax Deficiency.

Last week, the Tax Court closed out a long-running case in which the IRS was unable to sustain a civil deficiency it had issued to a taxpayer who had entered a guilty plea on a charge of tax evasion and had stipulated to an…more
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Tax Procedure: Transferee Liability and Interest.

The Tax Court added over $13 million in interest to a 21 million dollar judgment in a transferee case on Monday. This post provides the background…more
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Self-Employment Tax Reaches Retirement Income.

An independent contractor who worked for Mary Kay received an unpleasant surprise when the Eleventh Circuit ruled that her post-retirement payments were subject to self-employment tax. This post summarizes a complex issue that…more
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Interest Netting: The Impact of Mergers on Section 6621(d).

Last week, the Federal Circuit addressed a complex issue under the interest netting provision of Section 6621(d): when is the survivor of a merger entitled to net interest on an underpayment based on a predecessor’s overpayment?…more
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State and Local Taxation: Nextel, Slight Reprise.

Last year, the Commonwealth Court of Pennsylvania ruled that the existing cap on the net loss carryover deduction under Pennsylvania’s Corporate Net Income Tax violated the Uniformity Clause of the Pennsylvania Constitution…more
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Real Estate Tax Assessments: Ambush by Hearsay Is Not Appropriate.

The SALT arena has a reputation as the Wild West of the tax world. Accordingly, it is nice to see an appellate court remind trial judges that procedural niceties, such as the rules of evidence, apply to tax cases too. This post…more
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Tax Shelters: A Promoter Avoids Penalties Because He Merely Sold an Idea.

Recently, a bankruptcy judge threw out an IRS penalty claim against an individual who had been involved in promoting a tax shelter, concluding that he was only selling an idea, which was not enough to violate the registration…more
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Areas of Practice
  • Appellate Practice
  • Litigation
  • Taxation
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