Mary A. McNulty

Thompson & Knight LLP

Partner

1722 Routh St.

Suite 1500

Dallas, TX 75201

United States

http://www.tklaw.com

SCHOLARLY PAPERS

5

DOWNLOADS

9

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Computing Interest on Overpayments and Underpayments: How Difficult Can it Be? Very!

102 Journal of Taxation 273, May 2005
Number of pages: 8 Posted: 20 Mar 2017 Last Revised: 14 Aug 2018
Thompson & Knight LLP, Independent, Decision Modeling, Inc. (DMI) and Texas A&M University School of Law
Downloads 5 (645,182)

Abstract:

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income tax, IRS, interest, computation

2.

Navigating TEFRA Partnership Audits in Multi-Tiered Entity Structures

Business Entities, Jan/Feb 2013
Number of pages: 7 Posted: 17 Mar 2017 Last Revised: 14 Aug 2018
Mary A. McNulty, Robert Probasco and Lee Susan Meyercord
Thompson & Knight LLP, Texas A&M University School of Law and Thompson & Knight LLP
Downloads 4 (652,336)

Abstract:

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TEFRA, partnership, Internal Revenue Service, IRS, multi-tiered structure, pass-through partner, indirect partner, source partnership, notice partner, notification, right to participate, statute of limitations. settlements, direct partner, FPAA, tax matters partner, TMP

3.

TEFRA-Partnership Refunds: Five Steps to Protect a Partner's Rights

Business Entities, Jan/Feb 2011
Posted: 20 Mar 2017
Mary A. McNulty, Robert Probasco and Carla Crapster
Thompson & Knight LLP, Texas A&M University School of Law and Strasburger & Price, LLP

Abstract:

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TEFRA, partnership, tax, IRS, refund, AAR, FPAA, statute of limitations, TMP, mitigation, equitable recoupment, discretionary adjustment

Tax Shelter Disclosure and Penalties: New Requirements, New Exposures

Journal of Taxation and Regulation of Financial Institutions, January/February 2005
Posted: 08 Jul 2005
Mary A. McNulty and Robert D. Probasco
Thompson & Knight LLP and Thompson & Knight LLP

Abstract:

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Tax Shelter Disclosure and Penalties: New Requirements, New Exposures

Journal of Taxation and Regulation of Financial Institutions, Vol. 18, No. 3, Jan/Feb 2005
Posted: 20 Mar 2017
Mary A. McNulty and Robert Probasco
Thompson & Knight LLP and Texas A&M University School of Law

Abstract:

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tax, Internal Revenue Service, reportable transactions, listed transactions, American Jobs Creation Act, disclosure, list maintenance, penalties

5.

Tax Considerations in Choice of Entity Decision

Business Entities, Vol. 5, No. 4, November/December 2003
Posted: 21 Jan 2004
Mary A. McNulty and Michelle M. Kwon
Thompson & Knight LLP and University of Tennessee College of Law

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