Christopher A. Jones

Christopher A. Jones advises clients on a wide range of federal, state, and local tax matters. His practice includes advising clients regarding the tax consequences of complex transactions and associated planning opportunities. Additionally, Chris assists clients in federal, state, and local tax audits and controversies and has represented clients in administrative appeals and in court. He provides clients tax advice in labor and other litigation matters including withholding tax and information reporting issues.

Chris also regularly counsels nonprofit organizations on a wide range of issues, including formation, federal and state compliance, unrelated business taxable income, and joint ventures. He has represented nonprofit organizations in IRS exempt status, employment, and information reporting audits.

Judicial Clerkships

Hon. James Moran, U.S. District Court for the Northern District of Illinois, 2002-2004

Professional Activities

Philadelphia Bar Association, Tax Section, Former Chair and Secretary of State and Local Tax Committee

Publications

Co-author, "Stimulus Bill Resolves PPP Loan Deductibilty, Enhances Employee Retention Credits, Provides Other Tax Relief," Ballard Spahr alert, December 22, 2020

Co-author, "IRS Confirms Taxpayers Cannot Deduct Expenses Paid With PPP Loans If Forgiveness Is Reasonably Expected," Ballard Spahr alert, November 23, 2020

Co-author, "Treasury Issues Guidance Implementing Memorandum on Social Security Tax Deferral," Ballard Spahr alert, August 31, 2020

Co-author, "Court Reverses Philadelphia's 2018 Assessment of Many Commercial Real Properties," Ballard Spahr alert, July 23, 2019

Co-author, "Pennsylvania 2019 Tax Bill Adds Opportunity Zone Conformity for Personal Income Tax, Adopts New Sales Tax Provisions, and Amends Other Tax and Credit Provisions," Ballard Spahr alert, July 16, 2019

Course Planner, "Hot Topics in Pennsylvania and Philadelphia Tax Law," Philadelphia Bar Association CLE Program, June 2016

Co-author, "Seven Tax Aspects of Tenant Improvements," Legal-Ease column for BOMA Magazine, May/June 2014

"Court Limits Ability to Tax 'Out of State' Trusts," Philadelphia Bar Association, Probate and Trust Law Section Newsletter, November 2013

Co-author, "Disregarded Entities Are Now Responsible for Their Own Employment Taxes," Practical U.S./Domestic Tax Strategies, WorldTrade Executive, Inc., July 2009

Speaking Engagements

Speaker, "Hospitals and Health Systems - Update on Recent Regulatory Guidance," Ballard Spahr webinar, April 16, 2015

Panelist, "Update on Recent Changes to PA and Philadelphia Tax Law," Pennsylvania Bar Institute program, October 2013

Planner and panelist, "Representing Non-Profit Organizations," In-House CLE program, January 2013

Course planner, "Nexus for State and Local Taxes," Pennsylvania Bar Institute program, October 2012

Planner and panelist, "Employment Tax Issues for Non-Profit Organizations," In-House CLE program, February 2012

Panelist, "Tax Credit and Grant Opportunities for Small Biotech and Life Sciences Companies: An Overview of New IRS Qualifying Therapeutic Discovery Project Program," University City Science Center program, July 2010

Northwestern University School of Law (J.D., cum laude, 2002)
Associate Editor, Northwestern University Law Review

University of Michigan (B.A. 1999)

Pennsylvania

Illinois (Inactive)

U.S. Tax Court