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

Half A Loaf Might Suffice: FBARs, Flora and Federal Jurisdiction.

This post reports upon an interesting concession by the federal government: In an FBAR penalty case, the United States apparently conceded that a partial payment of the penalty would suffice to establish jurisdiction before the…more
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Tax Shelters: The IRS Issues a Listing Notice for Syndicated Conservation Easements.

The IRS has been litigating a significant number of conservation easement cases with individual taxpayers. In December, it adopted a different approach, issuing a notice that a particular category of conservation easement deals…more
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Self-Employment Taxes and Professionals

This post covers a recent Tax Court case on self-employment taxes involving a plastic surgeon who decided to join a surgical center instead of building his own and saved significantly at tax time…more
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A Family Affair: Transferees, Tax Liens, and Other People’s Problems.

Periodically, individuals and businesses get saddled with someone else’s tax liability because they obtained property from a delinquent taxpayer. Equitable defenses in these cases rarely work, as demonstrated by an opinion…more
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Tax Procedure: The Impact of Bankruptcy on Refund Claims.

Last week a district judge issued an interesting opinion on some complications that a bankruptcy case created in a refund action, which are summarized in this post…more
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Tax Procedure: More on Divisible Taxes and the Full Payment Rule.

Last week, the Southern District of New York rejected the effort of a tax shelter promoter to establish jurisdiction over a refund action by arguing that the penalty assessment he was challenging was a divisible tax. While the…more
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Tax Shelters: The Government Prevails Against Santander.

On Friday, the First Circuit ruled in a closely-watched case addressing whether Santander (as successor to Sovereign Bancorp) was entitled to claim foreign tax credits based upon a STARS transaction. The court held that the…more
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Death Is Not a Tax Dodge: A Look at the Tax Benefit Rule

This post covers an interesting Tax Court opinion refusing to apply the tax benefit rule and allowing a farmer and his wife to deduct the same seeds twice…more
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Tax Procedure: The Tax Court Looks at Closing Agreements.

This post covers a recent Tax Court opinion that dealt with a dispute over the effect of a closing agreement. The court's opinion offers a good review of the standards applied to these agreements, along with flagging some…more
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Tax Procedure: Naked Assessments, New Matter, and the Burden of Proof, a Procedural Grab Bag.

The First Circuit issued an opinion last week that dealt with three distinct burden of proof issues: naked assessments, burden shifting for new matter, and the taxpayer's ultimate burden of proof. This post provides a summary…more
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Jurisdiction: The Full Payment Rule for Refund Claims and Divisible Taxes.

The Federal Circuit recently issued an interesting decision on jurisdiction for refund claims, holding that penalties assessed for failure to register a tax shelter were not divisible. This post provides a summary…more
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Tax Shelters: The IRS Identifies Micro-Captive Insurance Schemes as a Transaction of Interest.

The IRS has identified micro-captive insurance arrangements as a “transaction of interest.” The concern is that related parties are using these transactions to avoid paying taxes. The transactions provide a business deduction…more
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Tax Procedure: A Look at the U.S. Role in Collecting Foreign Taxes.

Tax treaties generally focus on allocating tax revenues between treaty partners to avoid double taxation and promote trade. A few of the existing U.S. tax treaties also commit the treaty partners to assisting each other in…more
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Tax Crimes: Employment Taxes, Section 7202, and the Statute of Limitations.

Historically, cases in which an employer failed to withhold or pay over employment taxes were generally dealt with civilly. Last year, the head of the Tax Division announced that criminal prosecutions would be ramped up as part…more
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What Can Slot Machines Tell Us About the Treatment of NOLs under Pennsylvania’s Corporate Net Income Tax?

This post covers a recent Pennsylvania Supreme Court case on the slot machine tax has some interesting implications for the treatment of net operating losses under the Corporate Net Income Tax…more
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