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James Miller

James Miller, President
Tax Legislative Solutions LLC

James Miller has either chaired or established the legislative practices in three major American Lawyer top 100 firms who serve clients in Washington, DC. He is a noted legislative strategist who has over 30 years of experience in representing clients on tax policy matters. Mr. Miller combines a tax lawyer’s technical knowledge with the skill of a litigator to effectively represent a wide spectrum of clients before the Senate Finance Committee, the Ways and Means Committee and the Joint Committee on Taxation of the United States Congress and the Office of Tax Policy of the United States Department of Treasury as well as the Office of Chief Counsel of the Internal Revenue Service. Mr. Miller has represented a wide spectrum of clients, including capital investment funds, financial institutions, utilities and manufacturers. He is focused currently on representing the broad array of interests who utilize the low income housing tax credit to build needed affordable housing across the Nation. He also represents interests with a goal of maintaining the current 15 percent rate on capital gains and dividends on investments. Mr. Miller is particularly adept at representing large coalitions of disparate stakeholders in connection with advancing their collective interests before Congress. These are often coalitions of entities who are members of trade associations but whose collective interests are better represented in smaller and more focused coalitions. His most noteworthy representations of this kind include a broad coalition of utilities and investors before the Permanent Subcommittee on Investigations and a coalition of interests that utilized all of the various tax expenditures in the Internal Revenue Code. In the latter case, Mr. Miller worked with Congress to revise President George W. Bush’s proposal to end the double taxation of corporate earnings and to preserve the use of corporate tax preferences. Mr. Miller’s efforts led directly to the adoption of the current 15 percent rate on capitals gains and dividends (noted earlier). Mr. Miller works particularly well with the existing retained outside counsel and legal staff of his clients and is skilled at teaming with these resources to efficiently achieve the client’s legislative or regulatory goals. Although Mr. Miller is focused on tax policy, he often represents clients in other policy areas such as health care, energy and foreign policy. For example, he and his former partners represented the families of the Brothers to the Rescue Pilots who were shot down over the straits of Florida by Cuban MIG 21s. The legislation on which they worked for years, the Justice for Victims of Terrorism Act, led to the recovery of several hundred millions dollars in damages by these families against assets of the Cuban Government which had heretofore been frozen. Prior to his private practice, Mr. Miller served for four years as a senior Treasury official in the Administration of George H.W. Bush with the responsibility of working with Congress for the enactment of the President’s tax policy objectives. He also served for four years in the Honors Program at the United States Department of Justice, Appellate Section, Tax Division, where he delivered over 60 oral arguments in the U.S. Courts of Appeal. He has also worked as a policy advisor on several Senate, House and Presidential campaigns. Mr. Miller’s many years of Federal Government service and campaign work have enabled him to develop working relationships with senior Government officials on Capitol Hill and in several Executive Branch Departments and Agencies, including the White House.

Education: Mr. Miller received a B.A., magna cum laude, in 1974 from Dartmouth College and a J.D. in 1977 from Columbia University School of Law.

 

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