Philip N. Jones

E-Mail: pjones@duffykekel.com

Education

Lewis & Clark College, B.A. Economics, 1973

Northwestern School of Law of Lewis & Clark College, J.D., 1976

Areas of Practice

• Estate planning
• Tax controversies
• Estate and trust administration and litigation
• Tax audits and administrative appeals
• Tax litigation and appeals
• Charitable organizations and planned giving

Admitted to Practice

Oregon, 1976
Washington, 1993
United States Tax Court
Federal District Court for the District of Oregon
Court of Appeals for the Ninth Circuit
United States Supreme Court

Professional Memberships

Oregon State Bar, Taxation Section and Estate Planning and Administration Section

Washington State Bar, Taxation Section and Real Property, Probate and Trust Section

Estate Planning Council of Portland

Professional Activities

Frequent speaker at continuing education programs, including:

Eugene Estate Planning Council, 2006
Topic: The Uniform Trust Code.

Oregon State Bar CLE, “Hot Topics in Estate Planning” Seminar, 2006. Topic: Drafting for the Uniform Trust Code.

Western Conference on Tax Exempt Organizations, Los Angeles, 2002.
Topic: Structuring Successful Affinity Arrangements.

Lewis & Clark Tax Institute, Portland, 2002.
Topic: Burden of Proof in Federal Tax Litigation.

Oregon State Bar CLE, “Administering Oregon Estates” Seminar, 2002.
Topic: Applications for Instructions and Trust Settlements.

Oregon Tax Institute, Oregon State Bar, 2000, 2001, 2003, and 2005.
Topics: How to Handle a Tax Court Case; Tax Litigation; U.S. Supreme Court Tax Litigation.

Estate Planning Council of Portland Annual Seminar, 1999.
Topic: Estate and Gift Tax Audits and Litigation under the 1997 and 1998 Tax Acts.

IRS/Practitioners Forum, Portland, 1999.
Topic: Burden of Proof.

Eugene-Springfield Tax Association, 1999.
Topic: Selected Procedural Changes in the 1997 and 1998 Acts.

Clark County (Washington) Estate Planning Council, 1997.
Topic: Estate Tax Litigation.

Oregon State Bar CLE, "Tax Controversies" Seminar, 1996 and 2004.
Topics: Choice of Forum and Tax Court Litigation.

Tax Executives Institute, Portland, 1996.
Topic: Preparing for Tax Litigation.

Oregon State Bar CLE, "Broad Brush Taxation" Seminars, 1991-99.
Topic: Tax Returns, Audits, and Appeals; Tax Procedure.

Tax Executives Institute, Portland, 1993.
Topic: Negotiating with the Internal Revenue Service.

Oregon State Bar CLE,"Resolving Tax Controversies" Seminar, 1990.
Topic: Litigation in the U.S. Tax Court.

Publications

"The Burden of Proof 10 Years After the Shift," 121 Tax Notes 287 (2008).

“Supreme Court Rules Narrowly on Interest Abatement Jurisdiction,” Journal of Taxation, July, 2007, Vol. 107 No. 1.

"Has the Second Circuit Weakened Summons Enforcement Powers?" Journal of Taxation, August, 2005, Vol. 103 No. 2.

"Supreme Court Finally Rules - Against Taxpayers - on Contingent Attorney’s Fees," Journal of Taxation, March, 2005, Vol. 102 No. 3.

"Tax Court Decisions and Interest: A New Decision From a Divided Court Raises More Issues," Journal of Taxation, September, 2004, Vol. 101 No. 3.

"The Burden of Proof: The Tax Court Responds to the Eight Circuit’s Directive," Journal of Taxation, April, 2004, Vol. 100 No. 4.

"Final Regulations on Qualified Offers: Making It Easier to Make IRS Pay Attorney’s Fees," Journal of Taxation, February, 2004, Vol. 100 No. 2.

"Tax Court Discovery and the Stipulation Process: Branerton 30 Years Later," Journal of Taxation, January, 2004, Vol. 100 No. 1.

"The Eighth Circuit Weighs in on the Burden of Proof," Journal of Taxation, April, 2003, Vol. 98 No. 4. Cited by the Eighth Circuit Court of Appeals in Blodgett v. Commissioner, 394 F.3d 1030 (2005).

"IRS Reverses Its Position on Late Returns and Refund Claims," Journal of Taxation, February, 2001, Vol. 94 No. 2.

"Resolving Interest Disputes with the Service," Journal of Taxation, December, 2000, Vol. 93 No. 6.

"The Second and Eighth Circuits Disagree on Late Returns and Refunds," Journal of Taxation, October, 2000, Vol. 93 No. 4.

"The Supreme Court Clarifies the Role of Assessments in Tax Controversies," Journal of Taxation, May, 2000, Vol. 92 No. 4.

"Drafting Affinity Card Agreements After the Ninth Circuit Exempts the Income as Royalties," Journal of Taxation, November, 1999, Vol. 91 No. 5.

"The Burden of Proof Under the '98 Act," Journal of Taxation, March, 1999, Vol. 90 No. 3.

"How to Protect Funds Remitted to IRS During Tax Court Proceedings," Journal of Taxation, December, 1995, Vol. 83 No. 6.

Columbia River Gorge: A Complete Guide, Mountaineers Books, Seattle, 1992. A guide to the natural history and recreational opportunities of the Columbia Gorge. Editor and Co-Author.

Bicycling the Backroads of Northwest Oregon, Mountaineers Books, Seattle. A guide to bicycle routes in the Willamette valley. Author, First Edition, 1984. Co-Author, Second Edition, 1992.

Canoe Routes: Northwest Oregon, Mountaineers Books, Seattle, 1982. A guide to flatwater canoeing and kayaking in western Oregon and southwestern Washington. Second edition, Canoe and Kayak Routes of Northwest Oregon, 1997, and third edition, 2007.

Historic Preservation in California: A Legal Handbook, Stanford Environmental Law Society and the National Trust for Historic Preservation, 1975. A guide to federal and California law pertaining to historic preservation. Co-Author.

Representative Reported Cases

Banaitis v. Commissioner, 543 U.S. 426, 125 S.Ct. 826, 95 AFTR2d 2005-659 (U.S. Supreme Court, 2005). Issue: Taxation of contingent attorney’s fees.

Willamette Industries, Inc., v. Commissioner. Numerous cases before the U.S. Tax Court, the federal district court and the Ninth Circuit Court of Appeals involving timber valuation, income tax deductions, Freedom of Information Act, and other issues.

Willamette Industries, Inc., v. Department of Revenue, 331 Or. 311, 15 P.3d 18 (2000). Issue: State income taxation of oil and gas royalties generated out-of-state.

Oregon State University Alumni Association and the Alumni Association of the University of Oregon v. Commissioner, 193 F.3d 1098 (9th Cir. 1999), affirming Tax Court Memos 1996-34 and 1996-63. Issue: Unrelated business income taxation of royalties attributable to affinity credit cards.

Dreher v. Smithson and O'Grady (In re Naylor Trust), 162 Or. App. 645, 986 P.2d 721 (1999). Issue: Jurisdiction over nonresident trustees.

Freres Lumber Co. v. Commissioner, Tax Court Memo 1995-589. Valuation of covenant not to compete and purchase price allocations.

Pacific Western Development v. Summit Exchange Co., 118 Or. App. 693, 848 P.2d 1246 (1993). Issue: Liability for property taxes following sale of real property.

Woolley v. Commissioner, Tax Court Memo 1991-131. Issue: Income taxation of stock transfer.