James G. Steele, III

律师

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.

Extended Profile

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.

精选代理案例

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.

教育背景

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

执业资格

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

Clerkships

Clerkship to Judge Carolyn P. Chiechi of the US Tax Court

奖项与社会关系

Ones to Watch, Litigation and Controversy – Tax, Washington, DC, The Best Lawyers in America (2023, 2024)

Ones to Watch, Tax Law, Washington, DC, The Best Lawyers in America (2024)

Member, Practice Group of the Year, Tax, Law360 (2017)

Associate, J. Edgar Murdock Inn of Courts

Vice Chair, Pro Bono and Tax Clinics Committee, Tax Section, American Bar Association (2020–2024)

Senior Articles Editor, South Carolina Law Review

CALI Award – Legal Writing for the Courts