Ronald S. Collins, Jr.

Biography

    Ron is a Special Trial Attorney in the Large Business & International Division of the Internal Revenue Service, Office of Chief Counsel.  His cases include the most significant and complex cases in the United States Tax Court. Ron's major trials include cases involving whether planned community developers may defer income under a long-term method of accounting under IRC section 460; an entity structure using Nevada corporations owned by traditional IRAs and Roth IRAs and controlled by one person lack economic substance for tax purposes; and transfers of cash and notes among and between closely-held S-Corporations, LLCs, trusts, and individual shareholders constitute loans, loan repayments, distributions, contributions, returns of tax basis, or income. Ron has also tried Tax Court cases involving civil penalties, such as fraud under IRC section 6663, and individual tax issues. Ron won National awards from the IRS Commissioner and the IRS Chief Counsel for his handling of tax shelter cases.

Education

  • B.A. 1989 University of Delaware
  • J.D. 1992 Rutgers Law School-Camden
  • L.L.M. 2007 Villanova Law School

Courses and Seminars

  • Tax Court Litigation

Important:  Curriculum Changes Effective Fall 2014

Tax Research and Writing (LTX-3228)  and Law Governing Tax Practice (LTX-5000)  have been consolidated to create a new course  LTX-5005 Professional Responsibility of Tax Practitioners. This new required course will be offered for the first time in Fall 2014.  LTX-3228 and LTX-5000 will no longer be offered.  For students matriculating prior to Fall 2014: If you have already taken either LTX-3228  or LTX-5000, you are not required to take this new course.  If you have previously taken Law Governing Tax Practice, you simply select another elective course in order to meet your course requirements.

Contact Us

Email

Phone Numbers
Office: 610-519-7043 or
1-888-GRAD-TAX
Professor Vines: 610-519-4533
FAX: 610-519-8018

Office Hours
Spring and Fall:
M-Th 9:00 AM – 8:15 PM, F until 5 PM

Summer:
M-Th 9:00 AM – 6:30 PM, F until 12 PM