Overview
James focuses his practice on federal income tax law, with an emphasis on renewable energy deals. He advises clients on matters related to energy and renewable energy tax credits. His experience includes transactions involving Section 45 production tax credits, Section 48 investment tax credits, Section 45Q carbon capture and sequestration tax credits, Section 45V hydrogen tax credits, and other renewable energy incentives.
James also advises clients with respect to private equity, corporate M&A, partnership, fund formation, real estate, SPACs, opportunity zones, and other types of federal income tax transactions. He was previously a tax attorney for the IRS Office of Chief Counsel.
Affiliations
Professional
- American Bar Association, Tax Section
- New York State Bar Association, Tax Section
Education
LLM, New York University School of Law, 2015
JD, Tulane University Law School, 2013
BS, summa cum laude, 2009
Admissions
New York
Louisiana
Government Services
IRS Office of Chief Counsel
