Roger J. Jones
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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.
Commissioner Files Opening Brief in Ninth Circuit Appeal of Altera
By Roger J. Jones on Jul 5, 2016
Posted In Appellate Courts, Court Procedure Matters, Transfer Pricing Resource, Trial Courts, 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 the US...
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IRS Issues New Procedures to IRS Appeals for Requesting Assistance from Exam in Docketed Tax Court Case
By Kevin Spencer, Alex Cheng-Yi Lee, Roger J. Jones and McDermott Will & Emery on Jul 1, 2016
Posted In IRS Appeals, IRS Audits, Transfer Pricing Resource, Uncategorized
On June 24, 2016, the Internal Revenue Service (IRS) issued a memorandum (AP-08-0616-0003, available here) to the IRS Appeals Division (Appeals) providing new, uniform procedures for requesting assistance from the Examination Division (Exam) in docketed Tax Court cases. The guidance implements standard procedures that would treat petitioners similarly. Currently, when petitioners provide new information to...
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IRS Publishes IPU on Penalties for Failure to Report Transfer of Property to a Foreign Corporation
By Roger J. Jones and McDermott Will & Emery on Jun 16, 2016
Posted In IRS Audits, IRS Guidance, Uncategorized
On June 14, 2016, the Internal Revenue Service (IRS) published an International Practice Unit (IPU) on the monetary penalty for failing to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (available here). Under IRC section 6038B(a)(1)(A), a US person who transfers property to a foreign corporation in an exchange described...
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3M Company, IRS File Opening Briefs in “Blocked Income” Case
By Roger J. Jones on Apr 18, 2016
Posted In Appellate Courts, Transfer Pricing Resource, Trial Courts, Uncategorized
As noted in an earlier post, 3M Co. v. Commissioner, T.C. Dkt. No. 5816-13, involves 3M’s challenge to the Internal Revenue Service’s (IRS’s) 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 royalty between...
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Tax Court Rules Whether IRS’s Transfer Pricing Adjustments Are Arbitrary, Capricious Depends on Facts and Circumstances
By Roger J. Jones on Apr 13, 2016
Posted In Court Procedure Matters, Transfer Pricing Resource, Trial Courts, Uncategorized
In Guidant LLC f.k.a. Guidant Corporation, and Subsidiaries, et al. v. Commissioner, 146 T.C. No. 5 (Feb. 29, 2016), the taxpayer filed a motion seeking partial summary judgment on the ground that the Internal Revenue Service’s (IRS’s) transfer pricing adjustments were “arbitrary, capricious and unreasonable” as a matter of law. Judge David Laro denied the...
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