Chicago
Chicago
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.
Referenzmandate
- United States of America v. Home Concrete & Supply, LLC, et al., 566 US ___, 132 S.Ct. 1836 (2012) (rejecting IRS argument that overstatement of basis triggered the six-year limitations period for assessment of tax and holding Treasury Regulations invalid)
- The Boeing Company and Consolidated Subsidiaries v. United States of America, 537 US 437 (2003) (allocation of research and development (R&D) costs in determination of sales income under domestic international sales corporation (DISC) and foreign sales corporation (FSC) rules)
- The Limited, Inc. v. Commissioner of Internal Revenue, 286 F.3d 324 (6th Cir. 2002), rev’g, 113 T.C. 169 (1999) (reversing the US Tax Court’s holding that the controlled foreign corporation (CFC)’s purchase of certificates of deposit (CDs) from an affiliated credit card bank failed to qualify as a § 956(b)(2)(A) “deposit with a person carrying on the banking business”)
Auszeichnungen
- Chambers USA, Tax: Controversy, 2004–2026
- International Tax Review, World Tax, 2018–2026
- Legal 500 US, 2021 and 2022, Hall of Fame
- Buffalo Law Alumni Association, Distinguished Alumnus Award for Private Practice, 2010
- Legal 500 US, 2010–2020, listed as a Leading Lawyer, Tax Controversy
- Best Lawyers in America, Litigation and Controversy – Tax (2006–2021 and 2025), Tax Law, 2006–2021 and 2025-2026
Praxisgruppen und Fokusthemen
Internationale Märkte
Mitgliedschaften
- American Bar Association, Tax Section
- Illinois State Bar Association, Tax Section
- New York State Bar Association, Tax Section
- Friends for Therapeutic Equine Activities
Qualifikation
Education
- University at Buffalo School of Law, JD, magna cum laude
- University at Buffalo, PhD, cum laude
- University at Buffalo, MA
- University at Buffalo, BA
Admissions
- Illinois
- New York
Courts / Agencies
- Supreme Court of the United States
- US Court of Appeals for the Second Circuit
- US Court of Appeals for the Fourth Circuit
- US Court of Appeals for the Fifth Circuit
- US Court of Appeals for the Seventh Circuit
- US Court of Appeals for the Eighth Circuit
- US Court of Appeals for the Ninth Circuit
- US Court of Appeals for the Tenth Circuit
- US Court of Appeals for the Eleventh Circuit
- US Court of Appeals for the District of Columbia Circuit
- US Court of Appeals for the Federal Circuit
- US District Court for the Northern District of Illinois
- US District Court for the District of Colorado
- US Court of Federal Claims
- US Tax Court