Jim has more than 40 years of experience in tax controversy and dispute resolution, including many focused on addressing issues relating to the IRC Section 41 Research Credit.
Prior to joining TCG, Jim served as the leader of PricewaterhouseCoopers (PWC) IRS practice and procedure group in Cleveland and a member of PWC’s Washington National Tax Service (WNTS). During his tenure, Jim handled the IRS tax controversy and dispute resolution work for PWC’s Lake Erie, OKI (Ohio, Kentucky & Indiana) and Greater Detroit markets as well as significant controversy work in other parts of the country. This included pre-filing agreements, closing agreements, participating in compliance assurance process (CAP), private letter rulings, fast track appeals, audit reconsideration, penalty abatement and more.
Prior to PWC, Jim spent 31 years with the Internal Revenue Service holding various positions, his most recent Senior Management position being Manager, Technical Advisors Research Credit and Accounting Issues in LMSB Pre-Filing and Technical Guidance. In this role, Jim worked as a lead advisor to the R&D technical advisory team, providing technical guidance and support. This included participation in discussion meetings with IRS exam teams, technical advisors and taxpayers/representatives to facilitate the resolution of issues at the lowest level. Jim also worked to ensure that the R&D technical advisory team took into account changing court decisions, and incorporated new interpretations of ways to substantiate research activity.
Other positions with the IRS included Territory Manager in the Heavy Manufacturing and Transportation (HMT) Industry of LMSB where he oversaw team managers in the states of Ohio and Illinois. Jim also served as Team Manager in Cleveland as well as Senior Regional Analyst in the Central Region where he was responsible for a variety of examination programs including the Coordinated Examination Program (CEP), International Program, Engineering Program and Computer Audit Specialist Program (CAS). Jim also took on many special assignments including Manager, Office of Tax Shelter Analysis Washington D.C and Director Field Operations East for HMT, Iselin, NJ. He has worked with taxpayers in various industries including utilities, aerospace, automotive, oil and gas, manufacturing, and retail.
Jim has served as a presenter for the Tax Executives Institute on the national, regional and local levels, The Youngstown State University Tax Institute, and the University of Akron Tax Forum. He received his Bachelors degree from Dyke College, Cleveland, Ohio. He is an Enrolled Agent.