JAMES C. WARNER, J.D., LL.

M
2550 Troy Center, Troy, MI 48084
Tel: 248.629.6600 Email:
TAX COUNSEL OR TAX DIRECTOR CANDIDATE
Exceptional M&A, International, and Consolidated Returns Expertise
Accomplished tax lawyer whose background has given him the different perspective
s of working with the IRS, a tax boutique law firm, the Big 4, the world's large
st corporation, and his own firm. Member of D.C. bar with accounting background.
Key strengths include:
* A creative, yet careful and thorough, problem solver (graduated first in Maste
r of Laws in Taxation class)
* In-depth technical knowledge of US tax laws and regulations with exceptional M
&A and consolidated returns training at IRS, Ernst & Young, and Lee, Toomey & Ke
nt law firm, outstanding international tax outbound training at Wal-Mart Stores,
Inc., and inbound tax training at Warner Tax Consulting LLC.
* Excellent written and oral communication skills, including the ability to expl
ain complex tax issues in understandable terms to non-experts.
Publications include:
* CCH's Practical Guide to Consolidated Returns (2007)
* BNA's Corporate Overview tax management portfolio (2010)(co-author with Jeann
e Blackmore),
* Tax Analysts article on the Secrets of Tax Research in Tax Practitioner magaz
ine (2007).
PRIVATE EXPERIENCE
WARNER TAX CONSULTING LLC, Troy, MI 2009-Present
Inbound tax consulting and consolidated returns and stock basis and E&P study co
nsulting
Tax Research Director
Duties: Advised large Michigan corporation with a foreign parent on inbound div
idend and withholding tax planning and consolidated returns issues such as stock
basis, E&P, and intercompany transactions.
Accomplishments: Designed first-of-its-kind Excel earnings and profits calculat
or and Excel stock basis calculator to facilitate six-week in-house E&P and stoc
k basis study for under $50,000.
WAL-MART STORES, Inc., Bentonville, AR 2004-2008
World's largest corporation with numerous outbound international tax issues
Senior Director, Tax Strategy & Research
Duties: Point person in tax department for technical research, analysis, and wr
iting of tax planning and
controversy issues. Focus was outbound international transactions, including re
organizations, hedging, and worthless stock deduction issues.
Accomplishments: Asked to teach research and persuasive writing courses for tax
and legal departments.
Recognized by the company for tax controversy savings with its 2007 "Bottom Line
Award." Assisted transfer pricing team in drafting historic advance pricing agr
eement with China and the U.S.
ERNST & YOUNG, LLP, Washington, DC 1996 -2004
World's largest tax service provider
Principal/Mergers & Acquisitions Segment Leader, Online Tax Advisor (National T
ax Department)
Duties: Led team of tax attorneys responding to over 1,000 complex Subchapter C
and consolidated returns questions from clients and E&Y accountants. Assigned a
nd reviewed all work and trained junior responders.
Accomplishment: Selected as FY 2003 finalist for coveted Rosemarie Meschie Award
 for recruitment, retention, and promotion of women. Received perfect score on F
Y 2003 internal employee satisfaction survey.
USA TAX VIDEOS, Inc., Bethesda, MD 1994 - 1996
Company produced tax seminars on video for sale to Fortune 500 clients
President & Founder
Duties: Led the creation of a 14-part video "International Tax Video Library" s
eries that was professionally produced and edited. Oversaw all production and ed
ited 14 comprehensive study guides on all aspects of corporate taxation.
Accomplishments:
* Recruited 33 lawyers from seven top law firms to present the seminars and wri
te accompanying in-depth study guides on their areas of expertise.
* Established marketing plan that targeted top corporations and closed sales wi
th 20% of Fortune 500.
LEE, TOOMEY & KENT, Washington, DC 1979 - 1993
Tax specialty law firm with Fortune 500 practice
Partner (1982 - 1993)
Associate (1979 - 1982)
Duties: Rapid promotion to partner and lead consolidated returns attorney. Speci
alized in M&A and outbound tax controversy work for Fortune 500 companies.
Accomplishments:
* Obtained multi-million dollar changes to IRS loss disallowance regulations fo
r numerous clients.
* Drafted successful spin-off ruling requests for Kraft and Household Internati
onal.
GOVERNMENT EXPERIENCE
U.S. TAX COURT, Washington, DC 1977 - 1979
Court that reviews IRS deficiency notices
Attorney-Advisor
Drafted opinions on a wide range of tax issues for Judge William M. Drennen.
IRS OFFICE OF CHIEF COUNSEL, Washington, DC 1974 - 1977
Office resolved complex issues and was informally known as the Supreme Court of
the IRS
Attorney-Advisor, Interpretative Division
Drafted "GCMs" for corporate and tax accounting rulings divisions and "OM's" for
litigation lawyers.
EDUCATION
Georgetown University Law Center, Washington, DC (1979)
LL.M in Taxation - graduated first in LL.M class
The Ohio State University College of Law, Columbus, Ohio (1974)
J.D-Graduated cum laude and named the Outstanding Law Journal Editor
Grove City College, Grove City, Pa. (1971)
B.S. (Accounting Major)-graduated first among business students and President of
Senior Class