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    Roger J. Jones represents clients in tax controversy and litigation matters at all levels of the federal court system, before the Internal Revenue Service (IRS), and before various state courts and tax agencies. He has represented taxpayers, including numerous Fortune 500 companies, in more than 80 docketed cases before the US Supreme Court, most of the US courts of appeals, federal district courts, the US Court of Federal Claims and the US Tax Court. Read Roger Jones' full bio.

Supreme Court Tackles Tax-Related Cases


By , and on Feb 26, 2020
Posted In Appellate Courts, Court Procedure Matters, IRS Guidance, Tax Refunds, Trial Courts, Uncategorized

The United States Supreme Court has picked up the pace this week, already issuing eight regular opinions and four opinions relating to orders as of today. We discuss the tax-related items here. In Rodriguez v. FDIC, the question was how to decide which member of a consolidated group of corporations is entitled to a tax...

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DC Circuit Reverses Tax Court and Holds Section 883 Regulations Invalid under Chevron Test


By and on Aug 2, 2018
Posted In Appellate Courts, Court Procedure Matters, IRS Guidance, Trial Courts, Uncategorized

On March 28, 2017, the US Tax Court (Tax Court) issued its opinion in Good Fortune Shipping SA v. Commissioner, 148 T.C. No. 10, upholding the validity of Treas. Reg. § 1.883-4. The taxpayer had challenged the validity of the regulation’s provision that stock in the form of “bearer shares” cannot be counted for purposes...

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E-Filing: Comments Provided to IRS Regarding Transmission Failures


By and on Dec 26, 2017
Posted In IRS Guidance, Uncategorized

As taxpayers are (or should be) aware, federal income tax returns must be timely filed to avoid potential penalties under Internal Revenue Code (Code) Section 6651. Historically, this meant mailing a tax return and, for returns filed close to the due date, ensuring that the “timely mailed, timely filed rule” applies (see here for our...

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Governments are Pulling Back the Crypto-Currency Curtain


By , and on Dec 13, 2017
Posted In Court Procedure Matters, IRS Audits, IRS Guidance, Trial Courts, Uncategorized

Coinbase Inc., a virtual currency exchange platform, was recently ordered by the United States District Court for the Northern District of California to provide the Internal Revenue Service (IRS) with 2013-2015 transaction data for thousands of Coinbase accounts. See United States v. Coinbase Inc., et al., No. 17-CV-01431-JSC, 2017 WL 5890052, (N.D. Cal. Nov. 28,...

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Tax Court Says IRS’s “Drift-Net” Argument to Expand Privilege Waiver Must Be Anchored in Principles


By , , , and on Nov 3, 2017
Posted In Court Procedure Matters, IRS Audits, IRS Guidance, Privilege and Non-Disclosure, Trial Courts, Uncategorized

In Estate of Levine v. Commissioner, the US Tax Court (Tax Court) rejected an Internal Revenue Service (IRS) attempt to expand upon the privilege waiver principles set forth in AD Inv. 2000 Fund LLC v. Commissioner. As background, the Tax Court held in AD Investments that asserting a good-faith and reasonable-cause defense to penalties places...

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Manafort Indictment Is a Good Reminder of FBAR Disclosure Requirements


By , , , and on Nov 2, 2017
Posted In IRS Guidance, Uncategorized

On October 30, 2017, Paul Manafort Jr. was indicted for concealing his interests in several foreign bank accounts, as well as tax evasion and a host of other criminal charges.  The indictment reminds us how important it is to follow the strict guidelines of the reporting regime that the Internal Revenue Service (IRS) and the...

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Refined Coal Tax Credit Case Filed


By , , and on Oct 24, 2017
Posted In Court Procedure Matters, IRS Guidance, Trial Courts, Uncategorized

On September 14, 2017, Cross Refined Coal LLC (Partnership) (and USA Refined Coal LLC as the Tax Matters Partner) filed a Petition in the US Tax Court seeking a redetermination of partnership adjustments determined by the Internal Revenue Service (IRS). According to the Petition, during audit of the 2011 and 2012 tax years, the IRS...

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IRS Rules (Again) That Taxpayers Are Not Entitled to Claimed Refined Coal Credits


By , and on Jul 27, 2017
Posted In IRS Audits, IRS Guidance, Tax Refunds, Uncategorized

In a highly-anticipated Technical Advice Memorandum (TAM) dated March 23, 2017 and released on July 21, 2017, the Internal Revenue Service (IRS) ruled that two taxpayers who had invested in a Limited Liability Company that owned and operated a refined coal facility (the LLC) were not entitled to refined coal production credits they had claimed...

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APA Challenge to Notice of Deficiency: QinetiQ Requests Supreme Court Review


By , and on Apr 13, 2017
Posted In Appellate Courts, Court Procedure Matters, IRS Guidance, Trial Courts, Uncategorized

On April 4, 2017, QinetiQ U.S. Holdings, Inc. petitioned the US Supreme Court to review the US Court of Appeals for the Fourth Circuit’s decision that the Administrative Procedure Act of 1946 (APA) does not apply to the Internal Revenue Service (IRS) Notices of Deficiency. We previously wrote about the case (QinetiQ U.S. Holdings, Inc....

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Santander Holdings USA Asks the Supreme Court to Address Economic Substance Doctrine


By on Apr 7, 2017
Posted In Appellate Courts, Court Procedure Matters, Trial Courts, Uncategorized

From 2003 to 2007, Sovereign Bancorp, Inc. (Sovereign) – now known as Santander Holdings USA, Inc. (Santander) – engaged in a so-called STARS transaction with Barclays Bank. According to Santander, “[b]y engaging in the STARS transaction, Sovereign transferred some of its income tax liability from the United States to the United Kingdom,” it “secured a...

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