James E. Long
USA Guide 2024
Band 2 : Tax
Email address
[email protected]Contact number
205.521.8626Share profile
Band 2
About
Provided by James E. Long
Practice Areas
Tax
State & Local Tax
Economic Development & Renewable Energy
Tax Controversy & Litigation
Tax Credits
Career
Jimmy Long assists clients with state and local tax compliance and controversy matters, including income, franchise and transactional taxes. In addition, Jimmy has an active economic development practice in the area of tax incentives and credits, with particular emphasis on federal and state new markets tax credits and historic rehabilitation credits.
Jimmy represents businesses in state and local tax controversies throughout each stage of the proceeding, including the Alabama Tax Tribunal, Alabama circuit courts and appellate courts, and the U.S. Supreme Court. He has served as co-counsel to a coalition of multistate companies in resolving their corporate income tax appeals involving Alabama’s controversial intangibles add-back statute.
In economic development matters, Jimmy has advised businesses regarding the available state and local tax incentives for their particular project and assisted with obtaining (and preserving) these incentives, including Alabama’s capital credit, TIRA abatements and Job Acts incentives. He has also represented borrowers, investors and lenders in federal and state tax credit transactions, including the federal and Alabama new markets tax credit and historic rehabilitation tax credit.
Clients with federal tax issues rely on Jimmy for assistance with forming, acquiring, reorganizing and operating their businesses as corporations or various limited liability entities. He has also represented several clients in federal tax controversies and in obtaining favorable private letter rulings from the Internal Revenue Service.
Jimmy is a frequent author and presenter at national and regional seminars regarding state and local tax issues, including the Council On State Taxation and the Paul J. Hartman SALT Forum. He is also a regular contributor to State Tax Notes.
Professional Memberships
American Bar Association - Section of Taxation
American Institute on Federal Taxation
Alabama State Bar Association
Birmingham Bar Association
Birmingham Tax Forum
Chambers Review
USA
James Long is a well-regarded tax attorney who offers expertise in tax matters that may arise in corporate dealings. He also offers expertise in income tax appeals as well as transfer pricing adjustments and tax controversy.