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, and a variety of general tax issues that arise in the private client practice.
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. He is a member of the Advisory Board of Tax Management and co-author of the Tax Management portfolio entitled Tax Accounting -- General Principles in 1990. For some years he wrote a monthly column on tax accounting issues for Corporate Business Taxation Monthly (Aspen Publishers).