James Holmes

James Holmes is a Senior Counsel in the Incentives Branch (Branch 5), IRS-Office of Chief Counsel (Passthroughs & Special Industries). He joined Chief Counsel in 2009 and became a Senior Counsel in 2018. He serves as a reviewer on branch matters, including those involving the elective payment of applicable credits, transfer of eligible credits, low-income housing credit, rehabilitation credit, new markets tax credit, and the domestic production activities deduction. Prior to joining Chief Counsel he worked in private practice in North Carolina. Mr. Holmes received a Master of Laws in Taxation, with distinction, from Georgetown University Law Center, a J.D. from Tulane University Law School, and an undergraduate degree in economics from the University of North Carolina-Chapel Hill.

HCC24 Session: Treasury Briefing

HCC23 Sessions: 
Best Practices in AIT Compliance
IRS Policy Forum

HFAi23 Session: Federal Agency Briefing

HCC22 Sessions:
IRS Policy Forum
Plenary Session: The Future of the Average Income Test

HFAi22 Session: Tax-Exempt Bond Financing Seminar