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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.

Tax Court Holds Section 883 Regulations Valid under Chevron Test


By and on Apr 3, 2017
Posted In Appellate Courts, Court Procedure Matters, IRS Guidance, Trial Courts, Uncategorized

On March 28, 2017, the US Tax Court issued its opinion in Good Fortune Shipping SA v. Commissioner, 148 T.C. No. 10, upholding the validity of regulations issued under Internal Revenue Code (Code) Section 883. Code Section 887(a) imposes a four percent tax on a foreign corporation’s US-source gross transportation income for each year. Code...

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IRS Opposes Granting of Certiorari in Cases Addressing Definition of Return


By and on Mar 16, 2017
Posted In Appellate Courts, Court Procedure Matters, IRS Guidance, Uncategorized

Two petitions for certiorari pending before the Supreme Court of the United States ask the Court to resolve the question of whether a tax return filed after an assessment by the Internal Revenue Service (IRS) is a “return” for purposes of the Bankruptcy Code (BC). The answer to this question will determine whether a bankrupt...

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IRS Campaign Focuses on Definition of “Qualified Film” Under Section 199


By and on Mar 9, 2017
Posted In IRS Audits, IRS Guidance, Uncategorized

On January 31, the Internal Revenue Service (IRS) announced 13 Large Business & International (LB&I) “campaigns.”  One campaign targets deductions claimed by multi-channel video programming distributors (MVPDs) and TV broadcasters under section 199 of the Internal Revenue Code (IRC).  According to the IRS’s campaign announcement, these taxpayers make several erroneous claims, including that (1) groups...

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IRS Changes Course on Characterization of Termination Fees


By , and on Dec 5, 2016
Posted In IRS Guidance, Uncategorized

Termination fee clauses are commonly incorporated in merger agreements to compensate a party for time and expenses incurred in the event that the deal is not consummated. Where the merger is terminated by one party, the clause generally requires either the target to pay the acquirer a termination fee (if the target terminates), or the...

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APA Challenge to Notice of Deficiency: QinetiQ Oral Arguments


By , and on Oct 31, 2016
Posted In Appellate Courts, IRS Guidance, Uncategorized

On October 26, 2016, the US Court of Appeals for the Fourth Circuit heard oral argument in QinetiQ U.S. Holdings, Inc. v. Commissioner, No. 15-2192. We previously wrote about the case here and here. To refresh, the taxpayer had argued in the US Tax Court (Tax Court) that the notice of deficiency issued by the...

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Altera Corporation Files Answering Brief in Commissioner’s Ninth Circuit Appeal of Altera


By on Sep 19, 2016
Posted In Appellate Courts, Court Procedure Matters, Transfer Pricing Resource, Uncategorized

In Altera Corp. v. Commissioner, 145 T.C. No. 3 (July 27, 2015), the Tax Court, in a unanimous reviewed opinion, held that regulations under Section 482 requiring parties to a qualified cost-sharing agreement (“QCSA”) to include stock-based compensation costs in the cost pool to comply with the arm’s-length standard were procedurally invalid because Treasury and...

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3M Company, IRS File Reply Briefs in “Blocked Income” Case; Tax Court Orders Oral Argument


By and on Sep 2, 2016
Posted In IRS Guidance, Transfer Pricing Resource, Trial Courts, Uncategorized

As discussed in an earlier post, 3M Co. v. Commissioner, T.C. Dkt. No. 5816-13, involves 3M Company’s (3M) challenge to the Internal Revenue Service’s (IRS) determination that Brazilian legal restrictions on the payment of royalties from a subsidiary in that country to its US parent should not be taken into account in determining the arm’s-length...

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Sixth Circuit Defines ‘Corporation’ for Purposes of Overpayment Interest


By and on Aug 22, 2016
Posted In Appellate Courts, Settlements, Tax Refunds, Uncategorized

The US Court of Appeals for the Sixth Circuit recently held in U.S. v. Detroit Medical Center that a nonprofit entity incorporated under state law falls within the definition of a ‘corporation’ for purposes of determining the interest rate applicable to tax refunds. The case is worth reading for its plain meaning analysis as well...

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Law School Professors File Amicus Briefs in Support of Commissioner’s Position in Altera


By and on Aug 3, 2016
Posted In Appellate Courts, IRS Guidance, Transfer Pricing Resource, Uncategorized

Two groups of law school professors have filed amicus briefs with the US Court of Appeals for the Ninth Circuit in support of the government’s position in Altera Corp. v. Commissioner, Dkt Nos. 16-70496, 16-70497. Read more on the appeal of Altera here and the US Supreme Court’s opinion addressing interplay between the Administrative Procedure...

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Supreme Court Issues Opinion Addressing Interplay between APA Procedural Compliance and Chevron Difference


By on Jul 6, 2016
Posted In Appellate Courts, Court Procedure Matters, Uncategorized

In Encino Motorcars, LLC v. Navarro, Sup. Ct. No. 15-415 (June 20, 2016), the Supreme Court of the United States invalidated a regulation issued by the US Department of Labor (DOL) under the Fair Labor Standards Act (FLSA). In doing so, it affirmed long-standing precedent regarding the procedural requirements of the Administrative Procedures Act (APA)...

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