Matthew Journy, Esq.

Matt Journy is Of Counsel at the Law Offices of James Wingfield where he counsels trade and professional associations, public charities, private foundations, and other nonprofits on a variety of tax, governance, and general corporate matters, including tax exemption applications, audits, tax planning, joint ventures, unrelated business income tax issues, lobbying, and charitable solicitation, among other issues.

Matt frequently assists tax-exempt organizations seeking IRS determinations of their exempt status.  Matt has also helped organizations obtain formal and informal advice from the IRS about legal issues impacting their exempt status by obtaining Private Letter Rulings and Technical Advice on a variety of tax issues, including: unrelated business income; the Internal Revenue Code § 115(1) income exclusion; and the application and filing requirements for tax exempt organizations.

Matt also represents nonprofit clients in in tax disputes with IRS. Matt has represented clients before the IRS during each stage of the IRS examination process, including: the examination stage and administrative appeals process. Matt represents individuals and corporations in examinations and in tax litigation against the IRS or DOJ on a broad range of issues related to income tax deficiencies, excise taxes, and penalties and interest.  Matt has also assisted individuals against whom the government has sought permanent injunctions and penalties for allegedly promoting tax shelters.

 Significant tax controversy matters include:

• Developing a new legal theory regarding a court’s jurisdiction to issue declaratory judgments regarding taxes, and using the theory to challenge adverse IRS determinations letters in court before the determination letters were issued thereby eliminating the presumption of IRS correctness and shifting the burden of proof to the IRS. This strategy was used for multiple clients, ending decade long examinations by obtaining a full concession of the most significant issue and the continued recognition for tax-exempt status for each taxpayer.

 

• Assisting a previously revoked tax-exempt corporation whose income was excluded under section 115(1) which has failed to file any tax returns with the IRS for more than 30 years by working with the IRS to bring the client into compliance while simultaneously obtaining recognition of tax-exempt status and avoiding any penalties resulting from the failure to file required tax returns.

 

• Obtained a nearly $2 million refund for tax-exempt client whose income was that had been paying taxes on income derived from an exempt activity for more than 30 years after receiving an incorrect determination from the IRS which held that certain activities were unrelated to the organization’s exempt purpose and the income from such activities was not excluded from gross income under section 115(1).

 

• Resolved a proposed adverse IRS examination by obtaining a technical advice memorandum from the IRS National Office holding that a tax-exempt organization did not actually or constructively receive a particular item of income that the IRS Examinations Division had attributed to client in a proposed determination upheld by the IRS Appeals Division.

Education

L.L.M., Tax, Georgetown University Law Center (2006)

J.D., Northeastern University School of Law (2003)

B.A., Marquette University (1999)

Bar and Court Admissions

Commonwealth of Massachusetts

District of Columbia