James A. Harris focuses his practice in the areas of taxation and nonprofit organizations. Much of his current practice involves assisting nonprofit organizations in securing and maintaining their tax exempt status, including corporate governance and compliance with other laws applicable to nonprofits that can affect ongoing eligibility for tax exemption. He also regularly assists members of the firm’s aviation practice group with federal, state and local tax issues affecting airlines and aircraft purchase and finance transactions. Mr. Harris also is experienced in litigating tax controversies with the Internal Revenue Service both administratively and in federal court, having successfully represented not only nonprofit organizations but also foreign and domestic corporations and individuals on a wide variety of tax issues.
Mr. Harris joined Zuckert, Scoutt & Rasenberger in 1985 as an associate and became a partner in 1991. Before joining Zuckert, Scoutt & Rasenberger, Mr. Harris was an Attorney-Advisor to Judge Edna G. Parker, U.S. Tax Court, Washington, D.C., from 1982 - 1985.
He is licensed to practice in the District of Columbia and the State of Maryland.
Mr. Harris also is admitted to practice before the U.S. Tax Court, the U.S. District Court for the District of Columbia, the U.S. Courts of Appeals for the Fourth Circuit and the Federal Circuit, and the U.S. Court of Federal Claims.
- Idaho State University (B.A. with high honors, 1979)
- University of Washington (J.D. with honors, 1982)
- Georgetown University Law Center (LL.M. in Taxation, 1985)
- District of Columbia
IRS Issues Guidance on Applicability of Federal Excise Taxes on Aircraft Management Fees, by Mark A. Ringel, James A. Harris, and Jol A. Silversmith, 2012.
New IRS Ruling on Responsibility for Air Transportation Excise Taxes by James A. Harris, 2006.