Practice Description
Provides advice and representation in matters requiring a detailed knowledge of Internal Revenue Service ruling, examination, appeals, litigation and other IRS procedural matters in the most difficult cases. This includes the IRS Industry Specialization Program, primarily Exempt Organizations, Insurance and Tax Shelters.

Notable Cases and Results
Burr Oaks Corp. v. Commissioner, 43 T.C. 635 (1965), sale versus I.R.C. § 351, and debt versus equity issues. (Tried Tax Court case for IRS.)

Swiss Colony, Inc. v. Commissioner, 52 T.C. 25 (1969), I.R.C. §§ 382 and 269 regarding use of loss of subsidiary. (Tried Tax Court case for IRS.)

Marc’s Big Boy - Prospect, Inc. v. Commissioner, 52 T.C. 1073 (1969). I.R.C. § 482 applied to consolidate taxable income of corporate group. (Tried Tax Court case for IRS.)

Ross Glove Co. v. Commissioner, 60 T.C. 569 (1973), I.R.C. § 482 applied to glove manufacturing in international setting. (Tried Tax Court case for IRS.)

Otto Kerner, Jr. v. Commissioner, TC Memo 1976-12 (1976), value of historical papers determined for charitable contribution. (Tried Tax Court case for IRS.)

Kansas City Southern Railway Co. v. Commissioner, 76 T.C. 1067 (1981). Investment tax credit on railway cars, amortization of grading and relay rail determined. (Tried Tax Court case for IRS.)

Bankers Life and Casualty Company v. United States, 142 F.3d 973 (CA-7, 1998),
affirming District Court decision, 97-2 U.S.T.C. 50,722, cert. denied, 119 S. Ct. 403. Validity of regulations for phase three tax determined. (Provided technical assistance for taxpayer.)

US Freightways Corp. v. Commissioner, 113 T.C. 329 (1999), reversed and remanded, 270 F.3d 1137 (CA-7 2001). One-year rule on capital expenditure versus ordinary business expense. Court of Appeals reversing Tax Court in favor of taxpayer. (Provided technical assistance for taxpayer.)

G5 Merchant investment Partnership v. Commissioner, 128 T.C. 186 (2007)
Statute of Limitations regarding IRC §§ 6229 6501.

Bar Admissions
Illinois Bar
Wisconsin Bar
General Bar, Northern District of Illinois, Eastern and Western Districts of Wisconsin
United States Tax Court
United States Court of Claims
United States Court of Appeals for the Seventh Circuit

Year of Birth
1935

Law School
Loyola University of Chicago, J.D. (1961)
DePaul University College of Law, LL.M (Taxation) (1985)

Law School Honors/Involvement
Phi Alpha Delta

Undergraduate School
Loyola University of Chicago (BSC-1958)

Employment History
Attorney, Office of the Chief Counsel, Internal Revenue Service
Staff Assistant to Regional Counsel, Office of Chief Counsel, Internal Revenue    Service
Assistant Regional Counsel, Tax Litigation, Office of Counsel, Internal Revenue    Service
District Counsel - Chicago, Office of Chief Counsel, Internal Revenue Service
Regional Counsel - Midwest Region, Office of Chief Counsel, Internal Revenue    Service
Director IRS Controversy - Great Lakes Region, Ernst & Young, LLP

Bar/Professional Association Involvement
Chicago Bar Association
Wisconsin Bar Association
American Bar Association - Tax Section

Adjunct Professor - Chicago Kent College of Law
Taught IRS Practice and Tax Fraud from 1988 to 2002

Served as an instructor in the Chief Counsel’s Advance Advocacy School in Williamsburg, Virginia and as lead instructor in Chief Counsel’s Trial Attorney training program in Washington, DC

Served as an instructor for Ernst & Young, LLP in IRS Practice, Insurance Taxation and Exempt Organizations.

Served as Co-Chair of IRS Large- and Mid-Sized Business, Subcommittee of Tax Section of ABA in 2004.

Community Involvement
Chairman of Chief Counsel’s Business Review Council
Board Member - Chief Counsel’s Information Management Policy Board
Board Member - IIT Kent Federal Tax Institute
Board Member - IIT Kent Not-for-Profit Conference
Member - Union League Club of Chicago

Published Legal Writing
Co-author of “Tax Court from the IRS Perspective,” a chapter in Federal Civil Tax Practice, published by the Illinois Institute of Continuing Legal Education

Legal Lectures
Presented on numerous legal subjects for Chicago Bar Association, Federal Bar Association, Ernst & Young, LLP and American Bar Association - Tax Section.

Subjects include:
Use of Expert Witnesses in tax cases.
Alternative Dispute Procedures in tax cases.
IRS reorganization of 1998.
Use of statistical sampling in tax cases.
Use of substance over form by taxpayers.
I.R.C. § 482 cases in Tax Court.

Awards
Presidential Rank Award, Meritorious Executive - 1991
Secretary of Treasury Award - 1986
IRS Commissioner’s Award - 1992
General Counsel’s Award - Treasury - 1992

 


Extensive Experience in:

IRS Administrative Practice
Tax Court Litigation
District Court Tax Litigation
Federal Tax Fraud (Civil and Criminal)
Problems of Value
...(I.R.C. § 482, Contributions, Estate and Gift)

Attorney Profiles

Royal B. Martin

Steven S. Brown

William G. Sullivan

Leigh D. Roadman

Daniel T. Hartnett

Mason N. Floyd

Denis J. Conlon, of Counsel

 

 

 


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Denis J. Conlon, of Counsel