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JIM KAMMAN

Over 30 Years Tax Experience

JIM KAMMAN

Of Counsel
(714) 241-1180
kammanesq@aol.com
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Jim Kamman specializes in tax controversy matters at all Federal and state administrative and judicial levels. These controversy matters include international tax, estate and gift tax, sales tax, employment tax, criminal tax, corporate and individual audits, all areas of tax collection and Tax Court actions.

Prior to joining the firm, Mr. Kamman had his own firm, and previously was co-founder of Albrecht & Kamman and, prior to that a shareholder in Jackson, DeMarco & Peckenpaugh. Prior to entering private practice in 1990, he was a special trial attorney for the Office of Chief Counsel, Internal Revenue Service in Laguna Niguel, California, and won numerous cases in court. During his IRS career, Mr. Kamman served as an attorney and adviser to the District Director and various Internal Revenue Service offices throughout the country for a broad spectrum of Federal tax matters.  He handled, on behalf of the government, thousands of cases in the United States Tax Court, civil and criminal tax fraud, refund litigation and collection matters.

Education

  • B.A., University of Michigan
  • J. D., cum laude, Pepperdine University

Bar Admissions

  • State Bar of California
  • U.S. Tax Court
  • U.S. District Court, Central District of California
  • U.S. Court of Claims
  • U.S. Court of Appeals for the Ninth Circuit

Honors & Awards

From 1968 to 1972, Mr. Kamman served in the United States Marine Corps attaining the rank of Captain. He served as a Naval Flight Officer on an A-6, including a tour of duty in Vietnam, receiving a Distinguished Flying Cross, Fifteen Strike/Flight Air Medals and a Naval Achievement Medal with Combat V.

Reported Cases
  • Graham v. Commissioner, 83 T.C. 575 (1984)
  • Homes By Ayers v. Commissioner, T.C. Memo 1984-475
  • Marine v. Commissioner, 92 T.C. 958 (1989)
  • Condor International, Inc. et al v. Commissioner, 98 T.C. 203 (1992)

Teaching Experience

  • Golden Gate University’s Graduate Tax Program, Senior Adjunct Professor
  • University of California, Irvine, Graduate School of Management, Adjunct Professor

Presentations

Mr. Kamman has been a speaker at the Long Beach /Orange County Chapter of the California Society of CPA’s, Orange County Vietnamese Chamber of Commerce, Southern California Contractors Association, Department of Justice Management Conference held in Wintergreen, Virginia, the Tax Section of the Orange County Bar Association, and conferences and seminars regarding the Internal Revenue Service’s approach to large case audits, transfer pricing cases and procedural issues.  He has also given a presentation to the Franchise Tax Board, including management and Attorney General staff, on the Internal Revenue Service’s team approach to large cases, especially I.R.C. §482 pricing cases, and its applicability to California’s implementation of the “water’s edge” legislation.