James R. Malone Jr.
Represents clients in disputes with federal, state, and local tax authorities in both administrative proceedings and in court. His clients include businesses, non-profits, individual taxpayers, accountants, and tax preparers.
James R. Malone, Jr. is a Principal in the Firm’s Tax Controversy Practice Group, representing clients in disputes with federal, state, and local tax authorities in both administrative proceedings and in court: His clients include businesses, non-profits, individual taxpayers, accountants, and tax preparers.
In federal tax matters, Mr. Malone represents clients before the Internal Revenue Service (IRS) and in the U.S. Tax Court, the U.S. Court of Federal Claims, or U.S. District Courts. For state and local tax matters, Mr. Malone represents clients before the Department of Revenue, before local administrative agencies, and in the Pennsylvania courts. Mr. Malone focuses on securing the best possible outcome for clients, either through settlement or litigation. He combines litigation experience with extensive knowledge of federal, state, and local tax laws and procedures that allow him to represent clients through the full lifecycle of a tax controversy, including the following types of engagements:
In addition to providing representation in active tax controversy matters, Mr. Malone provides compliance advice on federal, state, and local tax issues to clients across a broad array of industries, including health care, hospitality, retail, financial services, commercial construction, manufacturing, and professional services. Mr. Malone’s work in this area includes providing support to the firm’s Corporate and Health Care Practice Groups in assessing tax issues associated with particular transactions and assisting with due diligence on tax issues.
In 2023, Mr. Malone joined the faculty of Temple University as an Adjunct Professor in the University's Beasley School of Law in the LL.M. Taxation Program.
Active in professional organizations, Mr. Malone is the former Chair of the Tax Section of the Philadelphia Bar Association, having previously served as Vice-Chair, Secretary/Treasurer, and Chair of the CLE Committee. As Chair, he worked in conjunction with Tax Council (the section’s governing body) to fulfill the Tax Section’s purposes, including studying and making recommendations to appropriate authorities with respect to tax laws, regulations, and rulings; promoting continuing education to membership; providing liaison to tax authorities; and promoting the objectives of the Association within the field of taxation. Mr. Malone continues to serve on Tax Council.
Mr. Malone is also a member of the Tax Section’s State and Local Tax Committee and served two years as a member of the Board of Governors of the Philadelphia Bar Association. He is also active in the Tax Section of the American Bar Association (ABA), where he has contributed to policy comment projects as a member of the Administrative Practice Committee, including the ABA Tax Section’s comments on various aspects of the new partnership audit regime. Mr. Malone provides regular commentary on federal, state, and local tax matters on his blog, Tax Controversy Posts.
Mr. Malone also represents clients in Commercial Litigation matters and has extensive experience at both the trial and appellate levels in a variety of substantive areas including antitrust actions, breach of fiduciary duty actions, actions under federal securities laws, and Civil RICO actions.
The Best Lawyers in America©, a peer-reviewed publication, selected Mr. Malone for inclusion in its 2021, 2022, and 2023 editions in the categories of Litigation and Controversy - Tax and Commercial Litigation and selected him as a "Lawyer of the Year" in 2022. From 2005 - 2018 and in 2021, 2022, and 2023, Mr. Malone was named a Pennsylvania Super Lawyer in the Tax category. In 2019, he was honored as a member of the Irish Legal 100. Mr. Malone is also a Life Fellow of the American Bar Foundation. For information about this selection and an overview of common third-party publications, rankings, and list methodologies, click here.
Prior to joining Post & Schell, Mr. Malone was the principal and founder of an independent law firm focused on tax controversies and related litigation.
Representative Federal Tax Matters
Representative State & Local Tax Matters