James Warner

Tax Research Director
Warner Tax Consulting LLC

James C. Warner is Tax Research Director at Warner Tax Consulting. Prior to his current role, which began in 2009, Mr. Warner served as Senior Director, Tax Research at Wal-Mart Stores, Inc. for several years. Additionally, he was a Principal and Mergers and Acquisitions Segment Leader at Ernst & Young LLP's Online Tax Advisor from 1996-2004.

Earlier in his career, Mr. Warner was a President of USA Tax Videos; an Adjunct Professor at Georgetown University Law Center, and an Associate and Partner with Lee, Toomey & Kent. James also served as Attorney-advisor in the Interpretative Division of the IRS Office of Chief Counsel and as an Attorney-advisor to Judge William M. Drennen, U.S. Tax Court. He is the author of numerous articles in major tax journals, and is author of the Practical Guide to Consolidated Returns (CCH 2007).


LL.M., Taxation, Georgetown University Law Center
J.D., The Ohio State University College of Law (1974) cum laude
B.A., Business, Grove City College (1971) highest honors

Tax Management Portfolios™

  • Corporate Overview (Portfolio 750)

    Corporate Overview is designed to provide a general overview of the taxation of Subchapter C corporations.

  • Accumulated Earnings Tax (Portfolio 796)

    Tax Management Portfolio, Accumulated Earnings Tax, No. 796, analyzes in detail the problems associated with a corporation's failure to distribute its earnings and profits with the purpose of avoiding the tax on its shareholders.

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