James N. Mastracchio

Jim Mastracchio is a seasoned advocate who chairs Dentons’ US Tax Controversy practice and Criminal Tax practice.

Jim’s work focuses on advising clients facing civil and criminal tax investigations. His work in civil tax disputes includes a wide range of civil tax reporting issues and the defense of structured products, tax-driven structures and their promotion. In the criminal tax arena, Jim represents clients facing tax fraud and evasion, conspiracy, obstruction, mail/wire fraud and monetary structuring charges.

Jim has represented regulated financial institutions within and outside the US on a variety of civil and criminal tax investigations. He served as an independent examiner for a major Swiss banking institution, advised foreign financial institutions on the implementation of Foreign Account Tax Compliance Act (FATCA) and Organization for Economic Cooperation and Development (OECD) reporting standards, and is currently lead counsel to a foreign financial institution facing criminal prosecution for its involvement with US account holders.

Jim has also represented more than 350 individuals located across the globe who have participated in the Internal Revenue Service's (IRS) Offshore Voluntary Disclosure Programs to resolve disputes involving previously undisclosed offshore accounts and structures. He regularly practices before the IRS (including the IRS Office of Appeals and IRS Criminal Investigation), the Department of Justice's Tax Division and various US attorneys' offices across the country, as well as in federal court.

Jim has been recognized as a leading national tax controversy lawyer in the US Legal 500 Litigation Guide and Super Lawyers. He is the author of the chapter "Best Practices for Managing Tax Investigations" in Inside the Minds: Common Issues in White Collar Law, published by Thomson West Publishing (2007). He has been widely quoted in the national media, including by The New York Times, The Wall Street Journal, The Washington Post, MarketWatch, Bloomberg BNA, TaxAnalysts, CCH and numerous other business and tax publications. Jim is a frequent speaker and panelist on civil and criminal tax matters.

Good to know

Job Types Partner
Areas of Practice 1) Tax Litigation and Dispute Resolution, 2) White Collar and Government Investigations, 3) International Taxation, 4) Banking and Finance and 5) Corporate Governance
Law School New York University, School of Law ( LLM,1996);New York University, School of Law (J.D.,1996)
Education tate University of New York at Albany (M.S.,1991)
Bar Member / Association District of Columbia State Bar Associations,California State Bar Associations
Most recent firm Dentons
Relevant Jobs
MANAGING SENIOR ASSOCIATE GENERAL COUNSEL (GENERAL MATTERS)
USA-DC-Washington

Summary The primary purpose of the Managing Senior Associate General Counsel (General Matters)  is to enable the Office of the General Counsel (OGC) to be responsive to the needs of the District ...

Apply now

Transactional Tax Partner with Big Law Experience (100% work from home)
USA-DC-Washington

Culhane Meadows is seeking a seasoned tax attorney with at least 8 years of practice in general transactional tax work. Candidates must have experience in tax matters including corporate mergers, acq...

Apply now

Senior Banking & Finance Associate
USA-DC-Washington

Senior Banking and Finance Associate The candidate should have 5 years of experience. General commercial finance experience is required, including commercial real estate lending, asset-based lending,...

Apply now

+ View more jobs
A. Harrison Barnes
A. Harrison Barnes

Due to his extensive activities in the legal market, A. Harrison Barnes is a well-known attorney throughout the United States. As a member of the Malibu community, Harrison is committed to serving the needs of Malibu residents and businesses in legal

Andrew Hamilton
Andrew Hamilton

Andrew Hamilton is a partner in Morgan Lewis's Business and Finance Practice. Mr. Hamilton practices in the areas of mergers and acquisitions, private equity and venture capital, securities law, and general corporate counseling.

Barbara J. Shander
Barbara J. Shander

Ms. Shander advises public and private company clients as well as private equity funds, with an emphasis on mergers and acquisitions, dispositions, and financing transactions.