James G. Steele, III
James Steele concentrates his practice on federal tax controversy and litigation, representing clients before the US Tax Court, the US Court of Federal Claims, and US district and appellate courts. Jamie also represents clients before the Internal Revenue Service (IRS), assisting with IRS examinations, appeals, ruling requests, and other administrative proceedings. He also advises clients on a variety of US and international tax matters. Before joining Morgan Lewis, Jamie served as law clerk to Judge Carolyn P. Chiechi of the United States Tax Court.
Jamie has a significant background representing taxpayers in the energy, healthcare, real estate, financial services, and consumer goods industries, among other sectors. Having litigated numerous cases in the Tax Court and federal appellate courts, Jamie draws on those experiences when advising clients and advocating on their behalf.
In his role as Vice Chair for the Pro Bono and Tax Clinics Committee, Jamie has overseen the annual update of a Military State Tax Guide that is distributed to Military Volunteer Income Tax Assistance sites around the United States to be used when preparing tax returns for servicemen and servicewomen. In addition, Jamie maintains an active pro bono practice through which he assists low-income taxpayers with cases docketed in the Tax Court.
- Decision pending on ownership of certain derivative contracts or underlying shares and mark-to-market accounting issues.
- Appellate and Tax Court taxpayer-favorable decisions in cases involving the deductibility of patent litigation defense costs.
- New York University School of Law, 2015, LL.M.
- University of South Carolina School of Law, 2014, J.D., Cum Laude
- University of South Carolina, 2009, B.S., Accounting, Cum Laude
- District of Columbia
- US Tax Court
- US Court of Federal Claims
- US Court of Appeals for the Federal Circuit
- US Court of Appeals for the Third Circuit
- US Court of Appeals for the Eleventh Circuit
- Clerkship to Judge Carolyn P. Chiechi of the US Tax Court


Listed, The Best Lawyers in America, Ones to Watch, Litigation and Controversy – Tax, Washington, DC (2023–2026)
Listed, The Best Lawyers in America, Ones to Watch, Tax Law, Washington, DC (2024–2026)
Member, Practice Group of the Year, Tax, Law360 (2017)
Associate, J. Edgar Murdock Inn of Courts
John S. Nolan Fellow, American Bar Association (2025–2026)
Chair, Pro Bono and Tax Clinics Committee, Tax Section, American Bar Association (2024–2026)
Vice Chair, Pro Bono and Tax Clinics Committee, Tax Section, American Bar Association (2021–2024)
Senior Articles Editor, South Carolina Law Review
CALI Award – Legal Writing for the Courts
