James R. Martin is an associate in the firm’s Tax & Estates Practice Group and practices in the firm’s New Orleans office. Before joining Jones Walker LLP, Mr. Martin represented developers, investors, and lenders in tax credit projects, including federal historic tax credits, new markets tax credits, low-income housing tax credits, and various state tax credits. He also represented individuals, LLCs, and corporations in a variety of business transactions, including formations, liquidations, mergers, reorganizations, asset purchases, entity purchases, and like-kind exchanges.
In addition, Mr. Martin worked in the Office of Chief Counsel for the IRS where he drafted Treasury regulations, revenue procedures, notices, private letter rulings, and other tax guidance. He also worked with the Department of Justice and Internal Revenue Service attorneys to structure settlements and resolve taxpayer disputes.
Mr. Martin holds a Master of Laws in Taxation from the New York University School of Law. He received his juris doctor degree, magna cum laude, from Tulane University School of Law, where he was a member of the Order of the Coif and received the Tulane Tax Institute Award.
Mr. Martin specializes in tax, tax estates, tax credit programs, and transactional tax at the federal and international levels. He is admitted in Louisana and in New York.
