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James E. Brown

Partner

Jamie represents clients in IRS audits, before the IRS Office of Appeals, and in tax litigation in the U.S. Tax Court, the U.S. Court of Federal Claims, and other federal courts. Clients appreciate his “strategic approach” and “creativity” in pursuing favorable outcomes as early in the process as possible.

Profile

Jamie originally joined IPB in 2003 as an associate. From 2006 to 2013, he was a trial attorney with the Tax Division of the U.S. Department of Justice, where he was lead counsel for the government in over 100 civil tax cases, and he received two Outstanding Attorney awards. Jamie has served as Chair and Vice-Chair of the D.C. Bar Tax Audits and Litigation Committee.

To learn more about the results Jamie has obtained for clients, please click on the "Experience" tab.

Education

Harvard Law School, 2003, J.D. 

University of St. Andrews, 2000, M.A., Mathematics-Philosophy, First Class Honours

Bar & Court Admissions

District of Columbia (2005)

Massachusetts (inactive) (2004)

U.S. Tax Court

U.S. Court of Federal Claims

U.S. District Court for the District of Columbia

U.S. Courts of Appeals for the Sixth and Eleventh Circuits

U.S. Supreme Court

Memberships & Affiliations

D.C. Bar, Taxation Community: Steering Committee, Vice-Chair (2018-present); Committee on Tax Audits and Litigation, Chair (2016-2018); Community Outreach Coordinator (2017-present)

American Bar Association, Section of Taxation, Transfer Pricing Committee, Member

Federal Bar Association, Section on Taxation, Member

Experience

Representative Matters

  • Representing manufacturing company in U.S. Court of Federal Claims litigation.
  • Represented insurance marketing company in U.S. Tax Court worker classification (employee/independent contractor) litigation in which IRS proposed to assess $3.6 million in additional payroll taxes. IRS conceded in response to motion for summary judgment.
  • Represented private equity fund in TEFRA partnership audit contesting $11 million in bad debt deductions. IRS made no adjustments.
  • Represented U.S. subsidiary in transfer pricing audit proposing $4 million adjustment to prices charged by foreign parent company for products imported into the U.S. IRS made no adjustments.
  • Represented investment management company in IRS audit of international tax and transfer pricing issues raised by transfer of portfolio to Irish company. IRS made no adjustments.
  • Co-counsel for taxpayer in 2015 Tax Court trial involving economics of publishing industry.
  • Co-authored taxpayers' successful briefs in Wright v. Comm'r, 809 F.3d 877 (6th Cir. 2016). Court of Appeals held that under plain meaning of Internal Revenue Code, mark-to-market tax accounting applies to over-the-counter options on major foreign currencies.
  • Drafted Tax Court petition contesting alleged $3.8 million deficiency based on IRS's finding that merger did not qualify as tax-free reorganization, and therefore surviving entity did not succeed to net operating losses of over $33 million. IRS conceded in answer to petition.
  • Drafted memorandum for IRS auditors regarding $30 million issue arising from interaction between foreign sales corporation ("FSC") regime and alternative minimum tax ("AMT"). IRS made no adjustments.
  • Co-counsel in Court of Federal Claims trial regarding $42.6 million refund contested by IRS using economic substance and substance-over-form doctrines.

News & Events

Publications

  • "Defending Transfer Pricing Audits Under the IRS's New Roadmap" | April 28, 2014
  • "Coming Conflicts: Proposed U.S. Transfer Pricing Services Regulations and the Treatment of Intangibles" | September 30, 2004

Speeches & Presentations

  • "Practical Privilege Issues," Tax Executives Institute, Audits & Appeals Seminar, May 1, 2018
  • “Managing Complex IRS Audits - Impact of LB&I Reforms," Tax Executives Institute, Region III, June 23, 2017
  • "Preventing Compelled Disclosure of Sensitive Tax Analysis," Tax Executives Institute, New Jersey Chapter, February 24, 2017
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