James has sophisticated tax experience, counseling clients on international, corporate and partnership tax issues. He’s worked extensively in the cannabis, renewable energy, financial services and health care industries as well as on cross-border international tax matters.

With government, business and legal experience, he advises on receiverships, tax planning, creating innovative structures to minimize current tax liability, mergers and acquisitions, real estate tax matters, opportunity zones and high-net-worth individual tax issues. He also has experience representing clients with tax disputes before the Internal Revenue Service and in court.

James previously served as the Deputy Assistant Attorney General of the Tax Division of the U.S. Department of Justice in charge of federal appellate tax litigation. He successfully argued the government’s position in SEC v. Levine, an important Second Circuit case reaffirming the primacy of federal tax liens. He regularly testified before Congress on tax issues.

As an employee of two Big Four accounting firms, James worked on the cross-border taxation of derivative financial products. He subsequently worked at Goldman Sachs and then as the North American head of the Tax and Debt Advisory Group at Societe Generale, leading a team in creating multi-billion-dollar tax-advantaged transactions for financial institutions.

In 2018, James responded to the lack of sophisticated tax advice for cannabis organizations and cannabis-related efforts by complementing his practice with tax planning and audit work for cannabis businesses. His work includes assisting cannabis, hemp and CBD companies, including large multi-state operators, start-ups, growers and non-plant-touching businesses, as well as registered medical marijuana organizations.

He understands the tax challenges cannabis businesses face in operating legally at the state level, but illegally at the federal level. He has deep experience with IRS Code 280E and how federal effective tax rates can exceed 50 percent. He regularly works on cannabis receiverships, Cannabis Employee Stock Ownership Plans, IRC Section 471(c) and many other options cannabis-related businesses consider to mitigate taxes and bankruptcy.