Robert Alan Jones, Esquire
NOTABLE PROFESSIONAL
ACHIEVEMENTS
2010-2011
Hartman II, in June, 2009 the United States Tax Court
reaffirmed its previous 2008 Hartman opinion (see below.) (See also
T.C. Memo 2009- 124) awarding massive sanctions refunds to affected
taxpayers. Mr. Jones and his co-counsel persuaded the government to
relinquish its appeal rights which expired at the end of December,
2009. They then persuaded the Tax Court to expedite the refund
process rather than wait for finality of the relatedDixoncases.
Thus far at the close of June 2011 more than one hundred of Mr.
Jones clients have received more than $13,000,000 in the past nine
months. And more than $15,000,000 in additional refund claims are
being processed and/or litigated for an additional one hundred
clients.
2010 U.
S. v. Thomas Seidel, Vicki R. Seidel. & Randy
Wilson, Criminal Case # 5:06 -cr-00539 U.S. District
Court for the Northern District of California. The defendants were
indicted in 2006 for federal tax conspiracy to evade payment of
more than $600,000. in federal tax penalties, and also charged
separately with false offer in compromise submissions to the IRS,
and false tax returns. Mr. Jones proved the money was not owed for
the penalties and there could not be any conspiracy to evade paying
what was not owed. The result was the dismissal of all charges
against Mrs. Seidel and Mr. Wilson, and the reduction of remaining
charges against Mr. Seidel to two misdemeanors with a tax loss of
$1792. Mr. Seidel received a sentence of probation and a small
fine.
2009 United
States v. Thomas Seidel, U.S.D.C. Northern District of
California, No. C-07-4128. A suit was brought by the government to
reduce a $1 MILLION+ 1996 civil penalty liability against Mr.
Seidel to judgment. Finally in January, 2009, a United States
District Court jury unanimously agreed with Mr. Jones and rejected
the legality of the IRS contentions. The jurors ruled that the
government had violated Mr. Seidel's rights. Not only did the
verdict erase the liability, but the government
was also required to pay some $85,000. of Mr. Seidel's costs and
legal fees.
2008 United
States v. Graham, Richardson, et. al.(Criminal case: see
WL 2098044 (S.D. Ohio, May 16, 2008.) The United States
District Court for the Southern District of Ohio in response to Mr.
Jones' defense motion dismissed a complicated criminal tax
conspiracy case against multiple co-defendants due to violation of
their rights to a "speedy trial." The Chief Judge of the District
Court admonished the Government for its untimely delays, and
failure to provide meaningful, time-sensitive discovery. (2008 WL
2098044 (S.D.Ohio, May 16, 2008.))
2008 Hartman, Lewis, Liu v.
Commissioner of Internal Revenue, (T. C. Memo.
2008-124). On May 1, 2008 the United States Tax
Court ruled in a 130 page opinion in this case in which Mr. Jones
is the lead counsel that all "Kersting" tax shelter cases linked
to Dixon v.C.I.Rin which I.R.S. attorneys
committed "fraud on the Court" are entitled to reopen their cases,
and a refund of the bulk of their paid settlements. This totals
more than 500 closed cases to be reopened and tens of millions of
dollars to be repaid.
2008 United
States v. Thomas Seidel, U.S.D.C. Northern District of
California, No. C-07-4128. In a suit brought by the government to
reduce a $600,000+ 1996 civil penalty assessment against Mr. Seidel
to judgment, the Court ruled as a matter of law based on Mr. Jones
memo in defense that the IRS fatally failed to comply with the
legal requirements of notice. Therefore, unless Mr. Seidel is found
as a matter of fact to have waived notice, the civil penalty, and
the assessment must fail.
2003
Dixon v. C.I.R.,
316F.3d 1041 (9th Cir 2003). The United States
Ninth Circuit Court of Appeals reversed the holding of the Tax
Court that the fraud committed by the IRS attorneys in the Dixon
cases (see below) was harmless error. The Circuit Court held the
fraud was "fraud on the Court" and the 1300 taxpayers involved are
entitled to new settlements of their tax liabilities.
1999 Dixon, et.
al. v. C.I.R., T.C. Memo. 1999-101. (Dixon III) The U. S. Tax
Court based on the record made by Mr. Jones and a small team of
attorneys representing the taxpayers at a remand evidentiary
hearing made significant findings of fraud
committed by IRS attorneys affecting some 1,300 taxpayers, but
found the fraud was harmless error with respect to the tax
liabilities imposed by the Government. The 1996 evidentiary hearing
involving Mr. Jones and three other attorneys for taxpayers , 6,000
pages of testimony and 30,000 documents had lead to fraud findings
against Government counsel and sanctions of millions of dollars
against the Government for conduct of their attorneys.
