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
- Arizona, 1996
- Utah, 1997
News & Publications
The Cavanagh Law Firm is pleased to announce the addition of Mark Hamilton to our firm. Mr. Hamilton has joined the firm’s Insurance Defense practice. Over the last fifteen years, Mr. Hamilton has enjoyed a career focused on civil and commercial litigation. Prior to...
In its inaugural year for Insurance Law, as a ranked category in Arizona, the Cavanagh Law Firm is proud to announce that Chambers and Partners have included the firm’s Insurance Law Group in the highest ranking, Band 1. In addition, Steven Plitt, from the Insurance...
U.S. News and Best Lawyers, the leading survey of lawyers worldwide, have joined to rank law firms in the United States. They currently rank firms in 75 National Practice Areas. The Cavanagh Law Firm is proud to announce that U.S. News – Best Lawyers has listed them...
Senior Members William M. Demlong, Timothy R. Hyland and Steven Plitt on Prestigious List The Cavanagh Law Firm is proud to announce three of our attorneys have been recognized in Arizona Business Magazine as among the Top 100 Lawyers in Arizona. Each year, Arizona...
Cavanagh attorneys Richard Mear and Karen Wohlgemuth obtained dismissal of equitable contribution claims brought by fellow subcontractor, Swann’s Grading, Inc. in Maricopa County Superior Court last year. Swann’s Grading sought contribution from several subcontractors...
National Business Institute CLE
National Business Institute
'An Irony': Shutdown Fight Over Border Security Takes Toll On Immigration Enforcement Joel Rose, NPR January 3, 20192:17 PM ET While President Trump continues his fight for border wall funding, the E-Verify system that employers use to ensure employees are U.S....
In 2019, there will be an increase in the amount that can pass estate tax free -- one person can now pass a total of $11.4 million during life and upon death. In 2019, the amount that can be given each year without causing a decrease in the total exclusion that can...
Of the multitude of practice areas in which The Cavanagh Law Firm concentrates, none could be more relevant in today’s increasingly technology-driven era than Cybersecurity and Privacy. A recent study by IBM revealed some rather...