Prior to joining the Internal Revenue Service, James was Managing Member of Equalys Tax Services, LLC and a Director in the national office and a practice office of a Big 4 Accounting Firm. He has not participated in the updating of this portfolio since joining government service. Mr. Liechty has practiced in the area of federal income tax accounting, specializing in cost segregation and depreciation for over 18 years.
Education:
M.S., Accountancy (Taxation Emphasis), Brigham Young University
M.S., Statistics, Brigham Young University
B.S., Accounting, University of Utah
Tax Management Portfolios™
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Cost Segregation and the Former Investment Tax Credit (Portfolio 583)
This Portfolio provides a detailed discussion of cost segregation and the repealed investment credit.
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Depreciation: General Concepts; Non-ACRS Rules (Portfolio 530)
Depreciation: General Concepts; Non-ACRS Rules introduces the reader to basic concepts of depreciation.