Practices
Education
- LL.M. (Taxation)Georgetown University Law Centerwith distinction1999
- J.D.The George Washington University Law Schoolwith honors, Order of the Coif1993
- B.S.University of Delawarecum laude1988
Maria Jones is the Vice Chair of Miller & Chevalier, serves on the Executive Committee, and is Chair of the Diversity Committee. She 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, conversion of nonprofit insurance companies, captive insurance company issues and the provisions applicable to Blue Cross and Blue Shield plans.
Ms. Jones also advises clients on a wide range of other tax issues, including matters involving the Affordable Care Act, the valuation of intangible assets, excise tax matters, and tax accounting matters. She has experience with IRS issue resolution procedures, including Pre-Filing Agreements, Fast Track Settlement and the Industry Issue Resolution (IIR) program. Ms. Jones is a member of the Board of Directors of the Insurance Tax Conference and is a frequent speaker on insurance tax and federal tax controversy issues. Ms. Jones is the President of the Miller & Chevalier Charitable Foundation.
- Highmark Inc. v. United States, No. 1:17cv-00898-LKG (Fed. Cl.)
- Washington Mutual, Inc. et al. v. United States, 891 F. 3d 1016 (Fed. Cir. 2018).
- Washington Mutual, Inc. et al. v. United States, 856 F. 3d 711 (9th Cir. 2017).
- Blue Cross and Blue Shield of Kansas v. Commissioner, No. 8088-08 (Tax Ct.) (settled).
- Washington Mutual, Inc. v. United States, 636 F. 3d 1207 (9th Cir. 2011).
- Louisiana Health Serv. & Indem. Co. v. United States, 104 A.F.T.R. 2d 2009-5194 (M.D. La. 2009).
- Hosp. Serv. Ass'n of Northeastern Pennsylvania v. United States, 78 Fed. Cl. 434 (2007).
- Capital Blue Cross v. Commissioner, 431 F.3d 117 (3d Cir 2005) (represented amicus curiae Blue Cross Blue Shield Association).
- Blue Cross & Blue Shield of Wyo. v. United States, No. 04-01791T (Fed. Cl.) (settled).
- Blue Cross & Blue Shield of Tenn. v. Commissioner, No. 10178-98 (Tax Ct.) (settled).
- International Tax Review: Women in Tax Leaders, 2015 - 2017
- International Tax Review: Tax Controversy Leaders (U.S.), 2014 - 2017
- Legal 500: Tax: Contentious, 2017
- The Best Lawyers in America®: Tax Law, 2018 - 2019
- Advisory Board Member, Catholic Charities Legal Network of the Archdiocese of Washington
Bar Admissions
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District of Columbia
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Virginia (inactive)
Maria O'Toole Jones, Mary Lou Soller, Jim Gadwood, and Nicholas Metcalf will speak at the 2018 Insurance Tax Conference, taking place November 8-9, 2018, in Rosemont, IL.
Rosemont, IL
Washington, DC, August 15, 2018 – Miller & Chevalier Chartered today announced that 21 firm lawyers were selected as top Washington, DC, practitioners in The Best Lawyers in Am
Miller & Chevalier is pleased to announce that the firm was one of only five law firms in Washington, DC, to increase its commitment level to the D.C. Bar's Raising the Bar campaign.
George A. Hani and Maria O'Toole Jones will be speaking at the Tax Executives Institute's (TEI) Salt Lake City Meeting on December 14.
Salt Lake City, UT
Steven R. Dixon, Maria O'Toole Jones, and Michael M. Lloyd* will be speaking during the 42nd Annual Insurance Tax Conference (ITC) in Orlando, FL.
Orlando, FL
On June 18, 2017, the Tax Court issued its opinion in Reserve Mechanical Corp. v. Comm'r, a case involving a microcaptive insurance company.
On August 21, 2017, the Tax Court issued its opinion in Avrahami v. Comm'r, a case of first impression relating to the taxpayers' use of a microcaptive insurance company.
The Internal Revenue Service (IRS) Large Business & International Division (LB&I) is transitioning to a centralized compliance and examination process that focuses on issue-based campaigns.
Over the past decade, the U.S.
On April 23, 2015, the Treasury Department (Treasury) and Internal Revenue Service (IRS) issued proposed regulations on the application of the passive foreign investment company (PFIC) rules of Int