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

M
13204 Harrison Ave., Fort Washington, MD 20744 * 479.899.7574
jwa87886@westpost.net

Tax Research Candidate

Valuable Technical and Mentoring Skills
Accomplished tax lawyer with unmatched academic record (first in LL.M class) and
variety of experience at the highest levels of the IRS, the U.S. Tax Court, a
tax boutique law firm, a Big 4 accounting firm, the world's largest corporation
, and a tax publisher. Member of D.C. bar and inactive CPA.
Key strengths include:
* Gifted research and analytical ability as evidenced by graduating first in
the Master of Laws in Taxation Class at the Georgetown University Law Center (1
979).
* Exceptional writing skills as evidenced by publication of his Practical Gu
ide to Consolidated Returns (CCH 2007) and Corporate Overview (BNA 2010), which
explain complex corporate tax law in understandable terms for non-experts and ar
e key references for tax executives, lawyers, and accountants.
* Exceptional advocacy skills as evidenced by his recognition by Wal-Mart Stores
, Inc. with its Bottom
Line Award for tax controversy savings (2007).
* Exceptional mentoring skills learned from being mentored over the years by the
best in the country in research, analysis, writing, and advocacy as evidencd by
qualification as a finalist for Ernst& Young's national management award for pr
omotion of gender equity. Mentors have included George Beatty of Lee, Toomey &
Ken (writing and advocacy), Stephen Wells of Lee,, Toomey & Kent, (M&A Tax),and
Andrew Dubroff of Ernst& Young (consolidated returns).
PRIVATE EXPERIENCE
BUREAU OF NATIONAL AFFAIRS, Arlington, VA
June 2010-Aug. 2010
Leading tax publisher
Tax Law Editor
Duties: Drafted summaries of IRS and court developments for BNA's Weekl
y Tax Report and Tax Practice Bulletins and updated BNA's Tax Practice Series an
d Porfolios to reflect those developments.
WARNER TAX CONSULTING LLC, Troy, MI
2009-2010
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 inb
ound dividend 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
calculator and Excel stock basis calculator to facilitate six-week in-house E&P
and stock 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 writing of tax planning and controversy issues. Focus was outbound intern
ational transactions, including reorganizations, hedging, and worthless stock de
duction issues.
Accomplishments: Asked to teach research and persuasive writing course
s 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
agreement 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
and reviewed all work and trained junior responders.
Accomplishment: Selected as FY 2003 finalist for coveted Rosemarie Meschie Awar
d for recruitment, retention, and promotion of women. Received perfect score on
FY 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"
series that was professionally produced and edited. Oversaw all production and
edited 14 comprehensive study guides on all aspects of corporate taxation.
Accomplishments:
* Recruited 33 lawyers from seven top law firms to present the seminars and writ
e accompanying in-depth study guides on their areas of expertise.
* Established marketing plan that targeted top corporations and closed sales wit
h 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. Spec
ialized in M&A and outbound tax controversy work for Fortune 500 companies.
Accomplishments:
* Obtained multi-million dollar changes to IRS loss disallowance regulations for
numerous clients.
* Drafted successful spin-off ruling requests for Kraft and Household Internatio
nal.
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 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