For decades, noncompliant taxpayers who met certain criteria were able to avoid criminal prosecution by making a voluntary disclosure to the IRS. On November 20, 2018, IRS overhauled its voluntary disclosure practice in guidance that altered both the procedures for making a disclosure and the civil penalty framework that would apply to taxpayers who come forward. Guinevere Moore will be presenting a panel on Updated Voluntary Disclosure Practices: Is this the Correct Path for your Noncompliant Client? at the Federal Bar Association Tax Law Conference in Washington, D.C. on March 8, 2019.
Guinevere Moore was quoted in Tax Notes, where she discussed the potential issues that may result from the new IRS voluntary disclosure rules. Read the article here.
Guinevere Moore was quoted in Bloomberg Tax regarding the challenges self-represented taxpayers face in the aftermath of the government shutdown. Read the article here.
On January 30th, Guinevere Moore will speak in a live webinar called "Partnership Representatives: New IRS Final Regulations Under Section 6223 and Challenges for Pass-Through Entities." To learn more and register for a discount, please visit the page.
Guinevere Moore was quoted in Tax Notes, where she discussed the changes to the rules surrounding partnership representatives. Read the article here.
Guinevere Moore was quoted in Bloomberg Tax, where she discussed the difficulty taxpayers face when trying to provide the substantiation the IRS requires. Read the article here.
Guinevere Moore was quoted in Bloomberg Tax, where she speculated about the top legal issues that will come into play in 2019, specifically challenges to IRS penalty authority. Read the article here.
Guinevere Moore was quoted regarding the effect of the new IRS disclosure policy on virtual currency holders in a recent Tax Notes article, based on the discussion she participated in at the ABA's 35th Annual National Institute on Criminal Tax Fraud and Eighth Annual National Institute on Tax Controversy. Read the article here.
Jenny Johnson Ware and Guinevere Moore will speak on the following panels at the ABA's 35th Annual National Institute on Criminal Tax Fraud and Eighth Annual National Institute on Tax Controversy in Las Vegas, December 13-15:
-December 13th: Guinevere will appear on "Civil Tax Workshop: Responding to Summonses," where she will discuss how to respond to a summons.
-December 14th: Jenny will discuss the implications of United States v. Marinello on "Sections 371 and 7212(a) - Life After Marinello."
-December 15th: Guinevere will talk about the income tax consequences of owning, trading, and investing in cryptocurrency and enforcement issues facing the IRS, as well as enforcement under the Bank Secrecy Act (BSA) on the two-part panel "What Everyone Needs to Know About Cryptocurrency: Part One: Tax Treatment of Cryptocurrency Transactions; Part Two: Enforcement When Cryptocurrency Transactions Go Wrong."
See the full program here.
Guinevere Moore was interviewed in the December 2018 issue of the ABA Journal, where she discussed the "critical steps" innocent spouses should take to protect future income and avoid tax liability. Read the article here.
Jenny Johnson Ware was interviewed on Trump, Inc., a production of ProPublica and WNYC. In this episode, she discussed tax audits and the IRS Global High Wealth group. Listen to the episode here.
On November 16th, Jenny Johnson Ware will be speaking on a panel at Practising Law Institute (PLI)'s Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2018 conference in Chicago. Jenny will be discussing the limits of the evolving economic substance and business purpose doctrines. See the program here.
On October 5th, Guinevere Moore will be speaking on two panels at the ABA Section of Taxation's 2018 Fall Meeting. She will discuss the statutes of limitations on IRS examinations and the ethical issues regarding partnership representatives. You can see more details here.
Jenny Johnson Ware was interviewed on The Takeaway, by Public Radio International, WNYC, and WGBH, where she discussed President Trump and his father's financial practices. Listen to the conversation here.
Jenny Johnson Ware was quoted in Bloomberg about the questions surrounding the financial practices of the Trump Organization. Read the article here.
Jenny Johnson Ware was quoted in The Washington Post about the irregular practices of the Trump Organization. Read the article here.
Jenny Johnson Ware was quoted in The New York Times about the financial practices of Michael Cohen and the Trump Organization. Read the article here.
Guinevere Moore and Jenny Johnson Ware recently published an article in the ABA Tax Times about why wives whose husbands are accused of tax evasion should hire their own lawyers. Read the article here.
Our partners, Jenny Johnson Ware and Guinevere Moore, have been named as two of Chicago's Notable Women Lawyers 2018 by Crain's. Read more at this link.
Guinevere Moore was recently quoted in Bloomberg Tax, where she discussed the key takeaways from the Tax Court's second quarter 2018 rulings. Read the article here.
Guinevere Moore was quoted in an article in The Washington Post regarding criminal tax violations. Read the article here.
Jenny Johnson Ware was interviewed on the Rachel Maddow Show about potential legal consequences facing the Trump Foundation and its donors. Watch the clip here.
Jenny Johnson Ware was quoted in an article in The New York Times regarding potential legal consequences facing the Trump Foundation. Read the article here.
Jenny Johnson Ware was quoted in an mLex US Tax Watch article, where she discussed the pending proceeding requirement in regards to Marinello v. United States. Read more at this link (subscription required).
At the ABA Section of Taxation May Meeting, Jenny Johnson Ware will participate as a panelist in the "Ethics Issues in Criminal Representations and Fraud Examinations" discussion, on Friday, May 11, 2018. On Saturday, May 12, she will moderate a conversation called "Musings on Marinello" with Matthew S. Jenner, the lawyer who argued the Marinello case before the Supreme Court. See the program details here.
In February 2018, Jenny Johnson Ware was elected to the Board of Regents of the American College of Tax Counsel (ACTC). Learn more here.
Jenny Johnson Ware was quoted in an mLex US Tax Watch article about the impact of Marinello v. United States.
"People looking at this decision need to understand how the IRS works to appreciate how vague this line is that the court tried to draw," said Jenny Johnson Ware, a tax litigator with Johnson Moore in Chicago. "There are so many things that the IRS does in terms of processing and reviewing tax returns, assessing the liabilities and collecting taxes that trying to figure out which of these activities fall on which side of the line here is going to be very challenging."
Johnson Ware, who authored an amicus curiae brief in the Marinello case on behalf of the American College of Tax Counsel, said it will be interesting to see how the IRS and DOJ approach this question. "Are they going to restrict tax obstruction charges to things that are obvious - like audits - or will they try to stretch the boundaries to include things like correspondence audits or collection activities?"
Read more at this link (subscription required).
Guinevere Moore was recently quoted in a Business Insider article about cryptocurrency reporting. You can read the article here.
Jenny Johnson Ware will be a panelist at the 2018 Tax Court Judicial Conference in Chicago on March 27, 2018. The panel, entitled Discovery and Stipulations Process, will be moderated by the Honorable Kathleen Kerrigan of Tax Court.
Jenny Johnson Ware was quoted in an article on Tax Law360 pertaining to the U.S. Supreme Court decision in Marinello v. United States. To read more click here.
Johnson Moore LLC recently published an article on Bitcoin and cryptocurrency. You can read the article here.
Guinevere Moore published an article titled Reasonable- Reliance Defense and Work Product Protection in ABA Tax Times. You can read the article here.
Jenny Johnson is involved in two panels at the FBA 42nd Annual Tax Law Conference in Washington, D.C. The first panel, Hot Topics in Domestic Criminal Tax Enforcement deals with current tax issues. The topics involved are: Is Frustrating the IRS a Felony?; Fraud Referrals from IRS Collections; Penalties and Interest on Restitution Assessments; and IRS Involvement in Interagency Investigations. The second panel, Privileges and Conflicts: The Importance of Issue Management in the Administrative and Judicial Process deals with the ethical obligations as they relate to privileges and conflicts and the consequences of failing to timely disclose conflicts.
Guinevere will be involved in two panels at the FBA 42nd Annual Tax Law Conference in Washington, D.C. Ethical Issues/Experts in Federal Tax Practice deals with understanding Kovel Agreements and the distinctions between testifying and non-testifying experts. The second panel, Reasonable Reliance Defense and Work Product Protection deals with how attorneys can and should carefully guard information that should be protected from disclosure by the attorney-client privilege and the work product doctrine and the obligations that accompany those privileges.
On March 1, 2018 Johnson Moore, LLC will be celebrating its second year anniversary!
Guinevere Moore will be involved in two panels at the ABA 2018 Midyear Meeting in San Diego this year. Preparing Witnesses to Testify involves the critical thinking involved prior to meeting with a witness and tools necessary for effective testimony. The panel on 280E Current Law and Analysis deals with the tax implications in the growing cannabis industry.
Jenny Johnson Ware and Guinevere Moore are both serving as faculty for the National Institutes on Criminal Tax Fraud and Tax Controversy sponsored by the American Bar Association, on December 6-8, 2017, in Las Vegas, Nevada.
On November 8, 2017, Jenny Johnson Ware will be speaking at the Rocky Mountain Estate Planning Council to provide tips on the handling of estate tax audits from the perspective of a tax litigator.
The August-September 2017 issue of the Journal of Tax Practice & Procedure includes Jenny Johnson Ware’s article Obstruction & Obscenity: I Know It When I See It. To read the article, please see here.
Jenny Johnson Ware will be speaking at the 5th Annual International Tax Enforcement and Controversy conference organized by the American Bar Association Section of Taxation and Tax Executives Institute, Inc., in Washington, D.C., on October 27, 2017. She will be discussing the criminalization of international tax planning, including the government’s broad use of the tax obstruction felony in Section 7212(a) and Klein conspiracy charges.
Johnson Moore is thrilled to announce the addition of Shay-Ann Heiser Singh, an accomplished attorney, to the firm. Read more about Shay-Ann Heiser Singh's background here
Johnson Moore partner Guinevere Moore was quoted by Tax Notes regarding why the current proposal to expand IRS authority to change a taxpayer’s tax due without first issuing a statutory notice of deficiency would harm taxpayers. Read more about why here.
The Supreme Court agreed on June 27 to take up the matter of Marinello v. United States, U.S., No 16-1144, cert. granted 6/27/17. Johnson Moore submitted an Amicus Brief on behalf of the American College of Tax Counsel urging the Court to take up the case because “the Second Circuit’s broad reading of . . . § 7212(a) creates an all-purpose tax felony that reaches the entire spectrum of administration of the tax code without requiring willfulness or an affirmative act.” Read what Johnson Moore partners Jenny Johnson and Guinevere Moore had to say about why this case is so important here and here.
Johnson Moore successfully advocated for abatement of over $2.2 million in I.R.C. §6721 penalties that were assessed against five related businesses over a two year period. By pursuing each opportunity for review within the IRS, Johnson Moore was able to convince the IRS to abate outright $1.9 million of penalties at the IRS Examination and IRS Appeals levels. Johnson Moore then filed a claim for refund for over $300,000 in §6721 penalties paid by one of the entities. The IRS granted the claim for refund in full, plus interest.
Penalties are assessed pursuant to I.R.C. § 6721 for a failure to file correct information returns, and in this case, a failure to file IRS Forms W-2 and W-3 correctly and timely.
Jenny Johnson is invited to speak on May 12, 2017 at the ABA Section of Tax 2017 May Meeting. Ms. Johnson will be presenting with Chuck Hodges, Judge Peter Panuthos, US Tax Court, Mitchell Horowitz and John Cardone regarding strategies and tips on how best to resolve cases in appeals, docketed and non-docketed. Ms. Johnson will also be presenting with Lawrence Sannicandro, Ashton Trice and Brian Skarlatos regarding the accuracy penalty which may be imposed above the 20% rate.
Guinevere Moore is invited to speak on May 12, 2017 at the ABA Section of Tax 2017 May Meeting. Ms. Moore will be presenting with William Farley, Geoffrey Davis and Randy Curato regarding ethical issues in representing tax professionals.
As counsel of record for amicus curiae American College of Tax Counsel, Johnson Moore encouraged the Supreme Court to interpret 26 U.S.C. § 7212(a) as a specialized tool in the tax enforcement system rather than an all-purpose tax felony, arguing that an unbounded interpretation of the residual clause fails to give fair notice of the conduct it punishes and invites arbitrary enforcement. To read the brief in its entirety, please see here.
Johnson Moore partner Jenny Johnson was quoted regarding impact of proposed civil asset forfeiture bill and comparison to existing procedures for return of seized property. To read the article in its entirety, please see here.
Johnson Moore partners Jenny Johnson and Guinevere Moore have both been invited to present at the IRS Nationwide Tax Forum held in Chicago, Illinois on July 13 and 14 of 2016. The IRS estimates that the 2016 IRS forums, which will be held in Chicago, Illinois, New Orleans, Louisiana, National Harbor, Maryland, Orlando, Florida, and San Diego, California, will attract over 10,000 attendees. Moore will be presenting on July 13 and 14 on Responding to IRS Penalties. She will review the most frequently imposed tax penalties, the standards applied to penalty abatement, and the best practices to abate tax penalties. Johnson will be presenting in the morning and the afternoon of July 14 on Fixing Missed Deadlines. She will discuss the documents that have hard and fast deadlines to respond, how to avoid missing them, and what to do in the event that those deadlines are missed. For more information, please see the IRS Nationwide Tax Forum Website. https://www.irstaxforum.com/index
When joint filers fight an IRS determination in court together, they can jointly apply their net
worth and net worth limits, doubling the cap on awards of costs or attorney fees to $4 million,
according to final regulations issued February 29. You can view the entire article here.
Jenny L. Johnson has accepted an invitation to speak on September 6, 2016, at the Thirty-fourth Cambridge International Symposium on Economic Crime in Cambridge, England. Ms. Johnson will be presenting with Caroline Ciraolo, Acting Assistant Attorney General for the Tax Division of the United States Department of Justice, regarding accountability for abusive conduct by a businesses’ employees, agents and customers.
On May 13, 2016, Jenny L. Johnson will present at the ABA Real Property, Trust and Estate Law 2016 Spring Symposium in Boston, Massachusetts, coaching non-litigators on how to protect taxpayers in IRS examinations and administrative appeals. In particular, Ms. Johnson will be teaching practitioners to spot conflicts of interest, protect the taxpayer’s privileges, recognize special situations that call for especially careful responses, effectively respond to information document requests and formal document requests, and work with an expert.
On January 30, 2016, Guinevere M. Moore presented at the ABA Tax Section 2016 Midyear Meeting in Los Angeles, California, coordinating a panel discussion with the Honorable James S. Halpern, Senior Judge of the United States Tax Court, the Honorable Cary D. Pugh, Judge of the United States Tax Court, Heather L. Lampert, Special Trial Attorney of the Internal Revenue Service, and others. The panel discussed various issues related to trying cases in the Tax Court, including stipulations of fact, witness preparation and impeachment, and the rules of evidence.
On January 29, 2016, Jenny L. Johnson presented at the ABA Tax Section 2016 Midyear Meeting in Los Angeles, California, leading a panel discussion with the Honorable Michael B. Thornton, Chief Judge of the United States Tax Court, the Honorable Lewis R. Carluzzo, Special Trial Judge of the United States Tax Court, and Peter K. Reilly, Special Counsel of the Internal Revenue Service. The panel explained how to construct decision documents that accurately reflect the terms of the resolution of a case and explored the options available to a taxpayer if the IRS fails to implement the decision in the manner the taxpayer anticipated or charges more interest than the taxpayer believes is correct.
Jenny L. Johnson and Guinevere M. Moore prevailed after trial and briefing in case where the IRS asserted transferee liability against a former shareholder of a family business as a result of the taxpayers’ alleged participation in a Midco intermediary tax shelter transaction. On December 1, 2015, the United States Tax Court issued an opinion in favor of the taxpayers in John M. Alterman Trust, Transferee v. Commissioner, T.C. Memo, 2015-231. Judge Ronald Buch found that the Commissioner failed to meet his burden of proving fraudulent transfers due to evidentiary holes in the record. The opinion is available here.