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
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...
The Cavanagh Law Firm is proud to announce that Senior Member, Cassandra Meyer, was elected as President-Elect for the Harmonie Group effective January 1st, 2019. The Harmonie Group is an invitation-only international network of elite and vetted attorneys providing...
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Cavanagh Law Firm Chair of the Board Honored, Helen R. Davis Recognized Among Most Influential Women in Arizona
The Cavanagh Law Firm is proud to announce that Chair of the Board, Ms. Helen R. Davis, was recognized in Arizona Business Magazine as one of the Most Influential Women in Arizona. Arizona Business Magazine honors women changing the face of Arizona business. These...
The statutes that govern limited liability company (“LLC”) have been updated in total. Chapter 7 of Title 10 now replaces the prior statutes in Chapter 4. Publication when filing Articles of Organization or changing the statutory agent has been changed for some...
Lessee/Tenant CERCLA Liability and Due Diligence – The Build Act of 2018 – A New Wrapper on an Old Package
Since Congress enacted the Comprehensive Environmental Response, Compensation and Liability Act of 1980 ("CERCLA or Superfund") 42 U.S.C.A. §§9601 - 9675, the importance of the environmental aspects of due diligence in real estate transactions has become a significant...
Co-Chair and Speaker - Upcoming in June 2018
The question of whether attorney’s fees awarded under Minnesota’s insurance unreasonable denial statute could exceed the policy limits of the policy was recently addressed by the Minnesota Supreme Court in Wilbur v. State Farm Mutual Automobile Insurance Co., 892 NW2d...
The Wyoming Supreme Court in Century Surety Co. v. Jim Hipner, LLC, 377 P.3d 784 (Wyo. 2016) adopted the notice-prejudice rule. The court also found that any policy exclusion that attempted to displace the notice-prejudice rule was...