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
The Portfolio, Principles of Capitalization, No. 509, explores the theory and practical application of the fundamental principles determining whether an expenditure may