Maria O'Toole Jones

Maria Jones 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, deductibility of policyholder dividends, conversion of nonprofit insurance companies, captive insurance company issues, including IRC section 831(b) captives, 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, charitable contributions of conservation easements, 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 described by clients in Chambers USA as "delivering exceptional service and go-to tax counsel" and "really well connected and know[ing] the market." Clients also describe her as having "strong communication skills" and note that she "provides expert and candid advice" and is "a highly effective advocate."

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. Ms. Jones is a former member of the firm's Executive Committee and was the Chair of the firm's Diversity, Equity and Inclusion committee until 2021.