James E. Salles is a Member in Caplin & Drysdale's Washington, D.C., office. He joined the firm in 1989 and has been a Member since 1995.
Mr. Salles' practice extends to both planning and controversy work. He has handled numerous large audits, appeals, and ruling requests for individual and corporate clients, many featuring complex issues involving the taxation of financial products, cross-border operations, foreign tax credits, DISCs, and similar matters. He also has extensive experience with procedural and computational issues that arise in settling complex tax disputes, including reviewing IRS transcripts and interest calculations. Mr. Salles also works on business taxation issues, income tax issues relating to the ownership and transfer of assets, structuring cross-border (inbound and outbound) investments for individuals and closely held businesses and related reporting requirements, planning for payments and receipts in connection with litigation, and a variety of general tax issues that arise in the private client practice.
Admissions & Education
Bar & Court Admissions
- Georgia
- District of Columbia
- U.S. Court of Appeals, Seventh Circuit
- U.S. Court of Appeals, District of Columbia Circuit
- U.S. Court of Appeals, Federal Circuit
- U.S. Supreme Court
- District of Columbia Court of Appeals
Education
LL.M., New York University School of Law, 1988
J.D., Emory University School of Law, 1987, Order of the Coif
B.A., Johns Hopkins University, 1983
Professional Activities & Affiliations
Other Professional Affiliations
Member, American Bar Association
Member, District of Columbia Bar
Newsroom & Publications
News
Publications & Alerts
Mr. Salles has written for numerous publications, principally on topics relating to tax accounting (the rules governing the timing of items of income and deduction) and procedural issues, dating from his co-authorship of the Tax Management portfolio Tax Accounting - General Principles in 1990 and a monthly column on tax accounting issues that he later wrote for Corporate Business Taxation Monthly (Aspen Publishers).
Mr. Salles' recent publications also include:
