JAMES C. WARNER, J.D., LL.M
2550 Troy Center, Troy, MI 48084

Tel:  [Send email to request phone number] 29.6600 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
perspectives of working with the IRS, a tax boutique law firm, the Big 4, the
world's largest 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
Master 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 &
Kent 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
explain 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
Jeanne Blackmore),
 * Tax Analysts article on the Secrets of Tax Research in Tax Practitioner
magazine (2007).

PRIVATE EXPERIENCE

WARNER TAX CONSULTING LLC, Troy, MI 2009-Present
Inbound tax consulting and consolidated returns and stock basis and E&P study
consulting
 Tax Research Director
 Duties: Advised large Michigan corporation with a foreign parent on inbound
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 international transactions, including
reorganizations, 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
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
Tax 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 Award
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
write accompanying in-depth study guides on their areas of expertise.
 * Established marketing plan that targeted top corporations and closed sales
with 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.
Specialized 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
International.

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