James L. Atkinson practices in the area of federal income taxation, with a focus on federal tax accounting issues. James has significant policy-level experience with federal tax administration, having held a number of senior leadership positions with the Internal Revenue Service's National Office, including Associate Chief Counsel (Income Tax & Accounting). As Associate Chief Counsel, James was the senior executive in charge of a division of over one hundred attorneys and had responsibility for nearly all aspects of the IRS's development and administration of a wide range of tax accounting issues, including accounting methods and periods; the determination, characterization, and timing of income and deductions; capitalization; and many other areas. Prior to joining KPMG, James was a partner in the Washington, D.C., law firm of Miller & Chevalier.
J.D., Law, University of Illinois College of Law (1990)
B.A., Political Science, University of South Carolina-Columbia (1987)
Bloomberg Tax Management Portfolios
Principles of Capitalization (Portfolio 509)
The Portfolio, Principles of Capitalization, No. 509, explores the theory and practical application of the fundamental principles determining whether an expenditure may