Maria O'Toole Jones

Maria Jones practices in the area of federal income taxation with a focus on tax controversy matters, including Internal Revenue Service (IRS) audits, IRS Appeals and tax litigation in the U.S. Tax Court, the Court of Federal Claims and Federal district courts. She has significant experience in matters involving the taxation of insurance companies, including deductibility of ceding commissions and reserves, deductibility of policyholder dividends, conversion of nonprofit insurance companies, captive insurance company issues, including IRC section 831(b) captives, and the provisions applicable to Blue Cross and Blue Shield plans.