Jimmy concentrates his practice primarily in the area of state and local tax matters, including income, franchise and transactional taxes and various tax incentives. Jimmy also assists clients with federal tax issues, including those related to forming, acquiring, reorganizing and operating their businesses as corporations or various limited liability entities.
Jimmy has represented clients in state and local tax controversies during each stage of the proceeding, including the Alabama Department of Revenue’s Administrative Law Division, circuit court, Alabama appellate courts and the U.S. Supreme Court. Jimmy served as co-counsel to a coalition of multistate companies in resolving their corporate income tax appeals involving Alabama’s controversial intangibles add-back statute. He has also represented several clients in federal tax controversies and in obtaining favorable private letter rulings from the Internal Revenue Service. In economic development matters, Jimmy has advised clients regarding the available state and local tax incentives for their particular project and assisted with obtaining (and preserving) these incentives.
Jimmy is a frequent author and presented at national and regional seminars regarding state and local tax issues, including regular contributions to State Tax Notes and co-authoring a weekly tax legislative e-zine published by the Alabama Society of CPAs during each session of the Alabama Legislature.