James A. Nitsche
Jim Nitsche is a member of the Firm’s Corporate & Securities Service Team. He concentrates his practice in federal, state and local tax matters, including the taxation of business entities and transactions.Show More
- Represented clients in various matters before the Internal Revenue Service, including audit, appeals and collections, and in connection with the 2009 and 2011 offshore voluntary disclosure initiatives, and before the United States Tax Court.
- Represented clients in various matters before the Kentucky Department of Revenue and the Kentucky courts involving a variety of taxes, including income taxes, fuel taxes, and real and personal property taxes.
- Represented clients in tax-deferred exchanges of business property, including real estate and aircraft.
- Represented an energy consulting firm in connection with the federal and state tax aspects of its acquisition by a private equity firm as part of a management buyout.
- Represented various companies in connection with management incentive compensation plans and deferred compensation plans.
- Represented various non-profit organizations before the Internal Revenue Service in obtaining tax-exempt status.
- Represented various taxpayers in obtaining private letter rulings from the National Office of the Internal Revenue Service on a range of matters, including corporate reorganizations, corporate separations and inadvertent subchapter S terminations.
Masters of Laws in Taxation, University of Miami, 1982
J.D., University of Louisville School of Law, 1981
- Member of the Brandeis Society
- Editor of The Journal of Family Law
B.S., Geneva College, 1971
- Woodward/White’s The Best Lawyers in America® Tax Law, 2013-present
- Recognized as one of the “Top Lawyers” in the area of Tax Law by Louisville Magazine, March 2014
- “Don’t Overlook the Tax Consequences of Short-Term Rentals,” Louisville Bar Association Bar Briefs, March 2020
- “The Tortuous History of Section 170 of the Kentucky Constitution: Has the Kentucky Supreme Court Finally and Conclusively Determined Its Scope?,” University of Louisville Law Review, Vol. 57, No. 2 (2019)
- “To C or Not to C, That is the Question,” Louisville Bar Association Bar Briefs, August 2018
- “Section 4960: New Excise Tax on Excessive Compensation,” Practical Tax Strategies, July 2018
- Section 4960: New Excise Tax on Excessive Compensation, Taxation of Exempts, May/June 2018
- Contributing Author, The ABA Sales and Use Tax Desk Book
- “Intrafamily Transfers of Interests in the Family Business: Gift, Compensation or Both?” 86 Taxes, the Tax Magazine, No. 10, 19 (2008)
- “New Continuity of Interest Regulations: A Panacea?,” 76 Taxes, No. 5, 35 (1998)
- “‘Asset Remoteness’ Problems Persist in Affiliated Group Acquisitive Reorganizations,” 83 J. Tax. No. 2, 94 (1995)
- “Income Taxation of the Family After the Tax Reform Act of 1986,” 26 J. Fam. L. 715 (1988)