Professional Representation
Helping You With Tax Problems With The IRS

Larry Jones

Tax Attorney

Experience You Can Trust

Larry Jones

LARRY JONES' EDUCATION & ACADEMIC EXPERIENCE

  • Texas Christian University, B.B.A. (Management & Finance), 1965
  • Southern Methodist University, J.D., 1968
  • Georgetown University, LL.M. (Taxation), 1973

ACADEMIC HONORS

  • Member, Journal of Air Law and Commerce, 1966-1968
  • Associate Editor, Journal of Air Law and Commerce, 1967-1968
  • Symposium Editor, Journal of Air Law and Commerce, 1967-1968
  • Executive Chairman, Symposium on the Warsaw Convention sponsored by Journal of Air Law and Commerce, August 16-18, 1967
  • Delta Theta Phi Law Fraternity Legal Clinic Award
  • Barristers (SMU School of Law honorary service organization)

MEET LARRY JONES' FAMILY

Larry is married to Carol, a registered nurse, who works for Presbyterian Hospital in Dallas, Texas.

HE ALSO HAS THREE DAUGHTERS

  • Michelle - Graduate of Texas A&M
  • Julie - Graduate of The University of Texas at Austin, and University of Houston
  • Jill - Graduate of Texas A&M

LARRY JONES' OTHER ACTIVITIES & AWARDS

  • Associate Editor, SMU Law School Yearbook
  • Certificate of Recognition for IRS North Texas District Director Liaison Committee - August 19, 1997
  • Chair, Dallas Northeast Chamber of Commerce - 2000
  • Crime Watch Chair, Lake Highlands Area Improvement Association - 2006-2007
  • Dallas Citizen Police Academy - Graduate - June 3, 1993
  • Dallas Crime Watch Executive Board - Alternate 2007
  • Dallas Police Department Volunteers in Patrol Certificate of Merit - March 1, 1994
  • Dallas Police Department Citizens Certificate of Merit - July 31, 1995
  • Dallas Police Department Northeast Division Certificate of Appreciation - Sept. 16, 2006
  • DCTV Nomination - The Edge - Family Violence Awareness - 2000 Crystal Awards
  • FBI Dallas Citizen Academy - Graduate - November 7, 2000
  • Judge, SMU Freshman Moot Court Program
  • Legal Counsel, Dallas Northeast Chamber of Commerce - 1999
  • Legal Counsel, FBI Dallas Citizen Academy Alumni Association - 2000-2004
  • Member and Board of Directors, Dallas Northeast Chamber of Commerce - 1999-2000
  • Member, Dallas County Grand Jury Term 1995
  • Past Member, Dallas Citizen Police Academy Alumni Association
  • Past Member, FBI Dallas Citizen Academy Alumni Association
  • Past President, Dallas Citizen Police Academy Alumni Association
  • Past President, Northeast Organized Neighbors (a non-profit organization to support the Dallas Police Department)
  • Phi Delta Phi Legal Fraternity at Southern Methodist University School of Law
  • Phi Delta Theta Fraternity at Texas Christian University
  • U. S. Department of Justice Tax Division Meritorious Service Award - 1975 and 1977
  • United States Tax Court Judicial Conference - 2005

LARRY JONES' PROFESSIONAL ASSOCIATIONS

  • Board Certified, Tax Law, Texas Board of Legal Specialization
  • Chair, State Bar of Texas Taxation Section CLE Committee - 2001-2002
  • Chair, Tax Alliance Conference Planning Committee - 2004-2007
  • Chair, State Bar of Texas Taxation Section Tax Controversy Committee - 2006-2007
  • Chair, North Texas IRS District Director’s Practitioners Liaison Committee - 1996-1997
  • Chair, North Texas IRS/Practitioners Council - 2003 and 2007
  • Columnist, Journal of Tax Practice and Procedure
  • Course Director, State Bar of Texas Advanced Tax Law Course - 2002, 2011, 2012
  • Fellow, American College of Tax Counsel
  • Member, Advisory Board, Journal of Tax Practice and Procedure
  • Member, American Bar Association and Section of Taxation
  • Member, Appeals Practitioner Liaison Committee - 2002 to 2006
  • Member, Dallas Bar Association, Taxation Section and Tax Council - 2002-2003
  • Member, Dallas CPA Club Advisory Board - 1998
  • Member, Dallas District Director’s Practitioners Liaison Committee - 1994
  • Member, North Texas IRS District Director’s Practitioners Liaison Committee - 1994-1997
  • Member, North Texas IRS/Practitioners Council - 2002 to 2007
  • Member, Planning Committee, 17th Advanced Tax Law Course - 1999
  • Member, State Bar of Texas
  • Member, State Bar of Texas Section of Taxation Council - 2002-2005, 2007-2008
  • Member, State Bar of Texas, Tax Section CLE Committee
  • Member, Tax Alliance Conference Committee - 2003-2013
  • Member, Tax Practitioners Council - 1998
  • President, Tax Alliance Conference - 2005-2009
  • Vice-Chair, State Bar of Texas Taxation Section CLE Committee - 2000, 2011-2013
  • Vice-Chair, State Bar of Texas Taxation Section Tax Controversy Committee - 2006
  • Vice-President, Tax Alliance Conference - 2009-2013

LARRY JONES' REPRESENTATIVE CASES

The focus of Mr. Jones is to attempt to resolve matters in the most economical manner at the lowest level of the IRS administrative process. This means trying to resolve IRS matters at the district level or the Appeals Office before filing suit against the IRS. Set forth below are representative cases handled by Mr. Jones:

  • After audit the IRS issued a statutory notice of deficiency alleging that the taxpayers were liable for taxes and penalties totaling $10,528,232 plus interest. Successful negotiations with the IRS Appeals Office and District Counsel resulted in a full concession by the IRS.
  • During audit the IRS proposed to disallow a loss for worthless stock. The total amount of the proposed assessment was $133,000 plus interest. Negotiations with the IRS Appeals Office resulted in an allowance of 70% of the stock loss in the year at issue and the carry forward of the balance to future years.
  • The IRS proposed to treat certain workers of the taxpayer as employees and not independent contractors. The proposed assessment was $180,764 plus interest. Successful negotiations with the IRS Appeals Office resulted in a no change and continued treatment of the workers by the taxpayer as independent contractors.
  • Upon audit the IRS determined the taxpayer’s farm was a hobby and no expenses were deductible. After a proposed assessment of $111,183 plus interest, the IRS Appeals Office conceded that the taxpayer was in the farming business and entitled to deduct all of the claimed expenses.
  • After a criminal investigation and a lengthy audit, the IRS proposed substantial deficiencies against the taxpayers, including the fraud penalty. A settlement favorable to the taxpayers, including a concession of all penalties, was obtained after filing suit against the IRS.
  • The IRS upon audit proposed additional income taxes against the taxpayers in the amount of $153,022 plus interest. The issues involved included a cancellation of debt issue and other issues involving losses. The IRS Appeals Office made a full concession after reviewing the taxpayers’ protest.
  • The taxpayer had been assessed a trust fund recovery penalty in the amount of $94,684. By the time the taxpayer consulted Mr. Jones, the amount owed, including interest, was in excess of $100,000. An offer was made based on doubt as to liability. While the IRS District Office rejected the offer, the IRS Appeals Office settled the liability for $12,500.
  • The taxpayer was assessed substantial penalties for failure to file Forms 5472 (Information Return of a Foreign Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business) pursuant to Section 6038A of the Internal Revenue Code. After filing suit against the United States, a settlement favorable to the taxpayer was reached.
  • Upon audit the IRS proposed an assessment against the taxpayer in the amount of $57,842 plus interest. The issue involved was whether the taxpayer was entitled to deduct guarantee fees paid to its shareholders for them guaranteeing loans to the taxpayer. A successful Appeals Conference resulted in a full concession by the IRS.
  • The IRS proposed a trust fund recovery penalty of $64,293 against the taxpayer. The proposed penalty was fully conceded by the Revenue Officer after a full presentation of the facts involved.

LARRY JONES' PRESENTATIONS

Mr. Jones speaks to various groups on a variety of topics including how to Challenge the IRS in all areas of tax controversies. The following are some of the organizations to which Mr. Jones has spoken:

  • 19th Annual Advanced Tax Law Course - Tax Section State Bar of Texas - Dallas
  • 22nd Annual Advanced Tax Law Course - Tax Section State Bar of Texas - San Antonio
  • 24th Annual Advanced Tax Law Course - Tax Section State Bar of Texas - Dallas
  • 25th Annual Advanced Tax Law Course - Tax Section State Bar of Texas - Houston
  • 26th Annual Advanced Tax Law Course - Tax Section State Bar of Texas - Dallas
  • 27th Annual Advanced Tax Law Course - Tax Section State Bar of Texas - Houston
  • 28th Annual Advanced Tax Law Course - Tax Section State Bar of Texas - Dallas
  • 48th Annual Texas Tech Tax Institute - Lubbock - 2000
  • 52nd Annual Texas Tech Tax Institute - Lubbock - 2004
  • 48th Annual Taxation Conference - State Bar of Texas
  • 49th Annual Taxation Conference - State Bar of Texas
  • ABA Low Income Taxpayer Clinic Workshop - Panel 2007
  • ABA Section of Taxation 2010 Midyear Meeting - San Antonio - 2010
  • ACPEN Satellite Broadcast - Tax Controversy Toolkit - 2004, 2007
  • ACPEN Satellite Broadcast - Tax Controversy Primer - An Overview of the Tax Litigation Process
  • ACPEN Webcast - Series titled Doing Business with the IRS - 2013
  • ACPEN Satellite Broadcast - Effective Handling of Audits and Appeals
  • Amarillo Area Estate Planning Council
  • American Business Women's Association - Cammaraderie Chapter - Dallas
  • American Society of Women Accountants - DFW Chapter
  • Association of CPAs in the IRS Dallas District
  • Association of Women Entrepreneurs of Dallas, Inc.
  • Belew Averitt Network Meeting
  • Capital of Texas Enrolled Agents
  • CPA Club of Downtown Dallas
  • CPA Club of North Dallas
  • CPA Forum of Dallas
  • Dallas Area Tax Administrators
  • Dallas Association of Legal Assistants
  • Dallas Bar Association - Tax Section
  • Dallas Citizen Police Academy Class #19 Graduation
  • Dallas CPA Society - 3rd Annual Free CPE Conference - 2007
  • Dallas CPA Society - Members Appreciation Free CPE Series - 2010
  • DFW Chapter of Texas Society of Enrolled Agents - Arlington
  • Doing Business With the IRS - Monthly seminars sponsored by Larry Jones
  • El Paso Tax Institute
  • Fair Park Rotary Club - Dallas
  • First Wednesday Tax Forum - Sponsored by Larry Jones and Townsend & Jones and The Roberts Law Firm
  • Financial Executives Institute - Dallas Chapter
  • Independent Small Business Association - Richardson
  • IRS New Hire Presentation - June 2001
  • Lions Club - Dallas
  • Metroplex Practice Management Group - 2010
  • National Association of Accountants - Dallas Chapter
  • National Association of Black Accountants - Dallas Chapter
  • National Tax Education - Las Vegas - July 2003
  • North Dallas Bar Association
  • Oklahoma Society of CPAs - Tulsa
  • Panhandle Tax Institute - Amarillo
  • Plano Area Enrolled Agents - Plano
  • Preston North Lions Club - Dallas
  • South Carolina Society of CPAs Tax Conference - Columbia, South Carolina
  • State Bar of Texas Webcast - An IRS Appeals Update - 2006
  • State Bar of Texas Webcast - Navigating the Minefield - 2008
  • State Bar of Texas Webcast - The Paperless Law Office - 2008
  • Tax Alliance Conference - 1994 to 2013
  • Tax and Business Forum - Monthly meeting for CPAs and Enrolled Agents sponsored by Larry Jones and Townsend & Jones, LLP - Dallas
  • TAPA - Arlington
  • TAPA - Irving
  • Tax Controversy College - State Bar of Texas Tax Section - 2002
  • Tax Controversy Course - State Bar of Texas Tax Section - 2005
  • Tax Controversy Seminars by Larry Jones - 1994
  • Tax Study Group Seminars
  • Texas A&M Tax Practitioner Resolution Workshop - 2000
  • Texas A&M Tax Practitioner Workshops - 2003
  • TSCPA Thirty-Eighth Annual Tax Seminar - Corpus Christi - 1995
  • TSCPA CPE Exposition ‘96 - Austin, Houston, and Arlington
  • TSCPA Dallas Chapter - Dallas
  • TSCPA IRS Seminars - 1993
  • TSCPA Tax Practitioners Bootcamp - Austin
  • TSCPA 1995 Advanced Estate Planning Conference - Austin
  • TSCPA 1996 Texas Accounting & Business Show - Dallas
  • TSCPA 1996 Advanced Estate Planning Conference - San Antonio
  • TSCPA 1996 Farmers and Ranchers Conference - San Antonio
  • TSCPA 1998 Tax Practitioners Academy - Dallas
  • TSCPA Austin Chapter Fourth Annual Fall CPE Expo - 1995
  • TSCPA Austin Chapter 2000 Tax Conference
  • TSCPA Austin Chapter 2001 Tax Conference
  • TSCPA Austin Chapter 2002 Tax Conference
  • TSCPA Austin Chapter 2005 Tax Conference
  • TSCPA Austin Chapter 2009 Tax Conference
  • TSCPA Convention Opryland Hotel - Nashville, Tennessee - 1994
  • TSCPA Corpus Christi Chapter Thirty-Eighth Annual Tax Seminar
  • TSCPA Criminal Tax Fraud and the CPA - 1986
  • TSCPA IRS Collection Procedures - How to Represent Your Clients - 1988
  • TSCPA Current IRS Topics - 1990
  • TSCPA Dealing with the Internal Revenue Service - 1991
  • TSCPA Estate Planning Conference 1995 - Austin
  • TSCPA Estate Planning Conference 1996 - San Antonio
  • TSCPA IRS Current Issues - 1990
  • TSCPA 42nd Annual Texas CPA Institute - Dallas, Houston, and San Antonio
  • TSCPA 46th Annual Texas CPA Institute - Dallas and San Antonio
  • TSCPA 48th Annual Texas CPA Institute - Dallas and San Antonio
  • TSCPA Forum on Doing Business With the IRS - Dallas
  • TSCPA New Forum on Detection and Prevention of Fraud - 1997
  • TSCPA San Antonio Chapter - Hot Topics on Dealing with the IRS - 2004
  • TSCPA San Antonio Chapter - Preparing for the IRS Audit - 2007
  • TSCPA South Padre Cluster - 1990
  • TSCPA Summer Cluster I - Galveston - 1986
  • TSCPA Summer Cluster II - Galveston - 1987
  • TSCPA Summer Clusters - Snowmass, Colorado - 1989
  • TSCPA Tax Controversy Extravaganza - Dallas
  • TSCPA Tax Practitioners Bootcamp - 1996
  • TSCPA Tax Practitioners Academy - 1998
  • TSCPA Texas CPA & Accounting Show - Dallas
  • TSCPA The Best Little Trade Show in Texas - 1996
  • The University of Texas School of Law 44th Annual Taxation Conference - Austin
  • The University of Texas School of Law 48th Annual Taxation Conference - Austin
  • The University of Texas School of Law 49th Annual Taxation Conference - Austin
  • The University of Texas School of Law 54th Annual Taxation Conference - Austin
  • The University of Texas School of Law 58th Annual Taxation Conference - Austin
  • The 43rd Texas Tech Tax Institute - Texas Tech College of Business - Lubbock
  • The 48th Texas Tech Tax Institute - Texas Tech College of Business - Lubbock
  • The 49th Texas Tech Tax Institute - Texas Tech College of Business - Lubbock
  • The 52nd Texas Tech Tax Institute - Texas Tech College of Business - Lubbock
  • Texas A&M University Tax Practitioner Workshop - IRS Problem Resolution - Dallas, Houston, and San Antonio - 2000, 2003, 2004, 2005, 2006, and 2007
  • Texas A&M University Tax Practitioner Workshop - How to Deal with the IRS - Dallas, Houston, and San Antonio - 2003
  • Texas Society of Enrolled Agents 1997 TxSEA Convention - Houston
  • Texas Society of Enrolled Agents 1999 TxSEA Convention - Dallas
  • Texas Society of Enrolled Agents 2002 TxSEA Convention - Austin
  • Texas Society of Enrolled Agents 2004 TxSEA Convention - San Antonio
  • Texas Society of Enrolled Agents 2006 TxSEA Convention - Waco
  • Texas Society of Enrolled Agents - Plano Chapter
  • University of Houston Law Foundation - Family Law Practice Seminar - Dallas and Houston - 2002 and 2003
  • Washington Society of CPAs - Bellevue, Washington

LARRY JONES - SPEAKING - TEACHER - AUTHOR

Mr. Jones is a teacher, author, recognized public speaker, and authority on tax controversy matters. He has taught Criminal Tax Fraud and Taxation of Property Dispositions at the SMU Dedman School of Law. Mr. Jones has also developed, written, and taught the following courses for the Texas Society of Certified Public Accountants:

  • How to Handle the IRS Audit
  • Challenging the IRS After the Audit
  • Criminal Tax Fraud: Protecting Yourself and the Taxpayer
  • IRS Collection Procedures: How to Represent the Taxpayer
  • RS Penalties: Exposure of CPAs and Taxpayers
  • Employee or Independent Contractor: A Risky Issue
  • Negotiating With the IRS
  • Representing Non-Filers Before the IRS

Mr. Jones has previously co-sponsored with the Texas Society of Certified Public Accountants the Forum on Doing Business With the IRS.

LARRY JONES' WRITINGS

Mr. Jones has written or co-authored the following:

Guide to Dealing With the IRS

published by Practitioners Publishing Co.

706/709 DeskBook

published by Practitioners Publishing Co.

Dealing With the IRS Collection Division

published by Little, Brown and Company

IRS Practice & Policy

Reviewer - published by Tax Management

Journal of Tax Practice and Procedure

Columnist and Advisory Board Member - published by CCH

Mr. Jones has published various articles as well as a quarterly publication on tax matters entitled Tax Controversy Update. These are some of the articles he has written:

How to Find a Tax Attorney

Texas Lawyer

A Taxing Situation

Southwest Airlines Magazine - 1982

Handling an IRS Audit-Tips to Success

Dallas Times Herald - May 1986

Playing Hardball

Dallas Times Herald - September 1986

Defense Considerations in Criminal and Civil Tax Fraud Investigations by the IRS

Voice for The Defense - April 1987

Taxpayer's Rights

Family Solutions Quarterly - Winter 1989

IRS Takes Steps to Reduce Its Don't Mess With Us Image

Quoted in article in Dallas Morning News - January 26, 1989

Dealing With Clients Who Have Not Filed Returns

IRS Practice Alert - October 1989

What to Do When a Client Has Not Filed a Return

WG&L Tax News - Spring 1990

Can Your Client Afford to Litigate Against the IRS?

IRS Practice Alert - May 1990

What Starts Out as a Routine Audit May Transform Into a Fraud Inquiry

IRS Practice Alert - June 1990

Negotiating Options When Dealing With the Collection Division

IRS Practice Alert - July 1990

Winning Audits Through Communication, Preparation, and Presentation

Tax Management IRS Practice & Policy Bulletin - July 1992

Challenge the IRS

Dallas Law, Supplement to the Dallas Morning News - 1993

The IRS Returns to Its Roots–Lifestyle Audits

Tax Management IRS Practice & Policy Bulletin - December 1995

Trust Fund Recovery Penalty: Can the IRS Recover From You?

Journal of Asset Protection - March/April 1996

IRS Allowable Expense Guidelines Impacting Taxpayers

Tax Management IRS Practice & Policy Bulletin - April 1996

Interpreting Consents to Extend the Statute of Limitations

Tax Notes - January 26, 1998

Taxing Question: How Can Businesses Avoid Audits?

Quoted in article in Dallas Business Journal - February 19, 1999

Paying the Professionals–Tax Court Says Paid Too Much

Texas Bar Journal - January 2002

Tax Issues in Marriage and Divorce

CCH Financial and Estate Planning - September 2002

CCH JOURNAL OF TAX PRACTICE AND PROCEDURE - 1999 TO PRESENT

  • Love Thy Neighbor Before the IRS Does - April-May 1999
  • Looking For An Innocent Spouse - August-September 1999
  • How Modern Will the IRS Be? - December 1999-January 2000
  • Something Old, Something New for Practitioners to Keep in Mind - April-May 2000
  • The Statute of Limitations–To Extend or Not to Extend - August-September 2000
  • Going to Appeals - April-May 2001
  • Planning the Transaction - April-May 2001
  • Challenging the IRS in Court - June-July 2001
  • Preparing for the Audit–Are You IRS Proof? - August-September 2001
  • Strange Words–Audit and Examination - December 2000-January 2001
  • The Other Elements of Success - April-May 2002
  • Protecting Yourself From the IRS - April-May 2002
  • Planning and Preparing for Clients Under Audit - December 2001-January 2002
  • Let the Audits Begin–National Research Program and Exam
  • Re-Engineering Project Will Produce More Audits by the IRS - August-September 2002
  • Fourth Down and Inches to Go–Do You Go For It? - December 2002-January 2003
  • Riddles Solved: Code Sec. 6672(d) for Those Who Don’t Read - April-May 2003
  • When is Compensation Reasonable? - April-May 2003
  • Settlement Negotiations with an Appeals Officer - June-July 2003
  • Customer Service–We All Want It, But Do We Get It? - August-September 2003
  • Have You Been Audited? - December 2003-January 2004
  • For Better, For Worse, or For Taxes? - February-March 2004
  • Avoiding the Pitfalls of Circular 230 - April-May 2004
  • IRS Exam Re-Engineering: What Should We Do As Practitioners? - August-September 2004
  • The IRS Audit–Being Re-Engineered - October-November 2004
  • When the Civil Audit Turns Criminal - December 2004-January 2005
  • Where Does the IRS Get Information About Taxpayers? - April-May 2005
  • Ignoring IRS Notices–Can the Taxpayer Recover? - August-September 2005
  • Who Do You Want for Clients? - December 2005-January 2006
  • The Wolf Has False Teeth–Code Sec. 6721 - February-March 2006
  • 25 Percent Omission Extends Statute of Limitations - April-May 2006
  • FIRPTA–Withholding on the Sale of Real Property - August-September 2006
  • The Audit is Over–What Now? - December 2006-January 2007
  • The Trust Fund Recovery Penalty–Are There Criminal Charges in Your Client’s Future? - December 2006-January 2007
  • To Appeal or Not to Appeal - April-May 2007
  • Hello, I Am Your CP2000 Notice! - August-September 2007
  • Fire the Client–Save the Practitioner - April-May 2008
  • Challenge the IRS–A “How to” Manual on Tax Controversies - June-July 2008
  • Substantiate or Negotiate - August-September 2008
  • Off to Court We Go - December 2008-January 2009
  • We’ve Come a Long Way–Where Do We Go Now? - April-May 2009
  • Eye on Nexus–The Impact of Sporadic Employee Visits (Co-Author) - April-May 2009
  • Penalties and More–Is it Time for Change? - August-September 2009
  • Is the Worker an Independent Contractor or Employee? - December 2009-January 2010
  • Who Owns the Client’s File? (Co-Author) - February-March 2010
  • Small Tax Cases (Co-Author) - June-July 2010
  • Choosing the Client - August-September 2010
  • The Last Known Address–Where Does the Taxpayer Live? - December-January 2011
  • Defending Against the Trust Fund Recovery Penalty - June-July 2011
  • The Continuing Issue–Are They Employees or Independent Contractors? - August-September 2011
  • When You Miss a Deadline - December 2011-January 2012
  • When is Someone a Real Estate Professional? - April-May 2012
  • Let’s Be Pen Pals–The IRS Correspondence Audit - June-July 2012
  • Are More Civil Tax Fraud Penalties Being Proposed? - December 2012-January 2013
  • Are Severance Payments “Wages” for FICA Purposes? A Look at Quality Stores (Co-Author) - February-March 2013
  • Negotiating with the IRS at the Audit Level - April-May 2013
  • Freedom of Information Act–What Des the IRS Have in Its Files? - June-July 2013
  • Dealing with IRS Appeals - October-November 2013