James G. Busby Jr.

Representative Experience

For over 21 years, James has focused on state and local tax issues including state and city sales, use, gross receipts, privilege, excise and severance taxes, as well as income, real, and personal property taxes. Before entering private practice, James served as Chief Auditor and Principal Tax Analyst for the Transaction Privilege (Sales) and Use Tax Division of the Arizona Department of Revenue. He has advised and represented clients of all sizes and from many industries in a wide range of tax matters. During his time at the Department of Revenue, James argued and settled cases for the Department, advised the Director on tax policy issues as a member of the Uniformity Committee, and acted as liaison to the Attorney General’s office. As Chief Auditor, he administered Arizona’s sales, use and severance tax audit programs, including the Cities Program, which conducts audits for 74 Arizona municipalities. James co-authored the Judicial Review of Taxation chapter in the Arizona Appellate Handbook published by the State Bar of Arizona, and lectures extensively on state and local tax topics. Some of the state and local tax services James provides include: • Amnesty and Voluntary Disclosure Negotiations • Assistance with Controversies (Audits, Appeals, Negotiations & Litigation) • Credits and Incentives • Due Diligence and Planning for Mergers and Acquisitions • Nexus Studies • Personalized In-House Training • Private Taxpayer Rulings • State, County and City Taxes, including Speculative Builder Taxes • Tax Policy Assistance (Review, Analyze, and/or Draft Proposed Legislation) • Tax Reviews (Reverse Audits) and Refund Claims • Transactional Analysis and Strategic Planning

Associations & Activities

  • State Bar of Arizona, Tax Law Section, Past Chair
  • State Bar of Arizona, Tax Law Section, Legislative Liaison
  • State Bar of Utah, Member
  • Arizona Legislature’s Property Tax Appeals Study Committee, Member
  • Arizona Tax Research Association, Board Member
  • Arizona Society of Certified Public Accountants, Arizona Tax Liaison, Tax Legislative Committee, Past Member of Board of Directors
  • Arizona State Board of Accountancy, Law Review Advisory Committee, Past Member
  • Streamlined Sales Tax Business Advisory Council, Member
  • Phoenix Tax Advisory Board, Member
  • American College of Tax Counsel, Fellow, 2017
  • Boy Scouts of America, Assistant Varsity Coach
  • Boy Scouts of America, Former Venturing Crew Advisor
  • Dayspring Preschool and Kindergarten, Past Board Member

Bar Admissions

  • Arizona, 1996
  • Utah, 1997

News & Publications

2017 Best Law Firms List Published by Best Lawyers in America

The Best Lawyers in America® 2017 “Best Law Firms” list is now available. The Cavanagh Law Firm was recognized with a Metropolitan Tier 1 Phoenix ranking in Family Law, Insurance Law, Litigation – Real Estate, Litigation – Tax, Personal Injury Litigation – Defendants and Real Estate Law.

Tax Attorney James Busby, Jr. Named to the Executive Committee of the National Association of State Bar Tax Sections

James G. Busby, Jr. a state and local tax attorney, has been named to the executive Committee of the National Association of State Bar Tax Sections (NASBTS), a national organization – affiliated with the American Bar Association – whose mission is to provide a forum for communication and education among the tax law sections in state and local bar associations across the country. The NASBTS works to help facilitate learning among the various state and local tax sections and holds regular meetings that include peer-to-peer roundtable discussions of the latest tax developments in states throughout the country.

James G. Busby, Jr. Joins Firm as Shareholder

James G. Busby, Jr. practices in the area of state and local tax issues. Prior to entering private practice, Mr. Busby worked for the Arizona Department of Revenue where he served as the Chief Auditor and Principal Tax Analyst. Mr. Busby is a certified public accountant.