James Elliot Pratt

Top tax and business lawyer devoted to protecting his clients. Handles international, federal, state and local tax matters with an emphasis on tax controversy and litigation matters (e.g., FBARs, Audits, Tax Debt Collections, Appeals, US Tax Court, Criminal Tax Defense, Tax Fraud and Evasion Cases). Mr. Pratt’s areas of practice include a comprehensive set of tax and business laws necessary to minimize your tax liabilities and lucratively negotiate agreements with tax consequences. Mr. Pratt has successfully handled federal, state and local taxation cases for Fortune 500 business and private clients.

James Pratt is experienced in representing both individuals and businesses that are being pursued by the Internal Revenue Service (IRS), Franchise Tax Board (FTB), Employment Development Department (EDD), and State Board of Equalization (BOE). He believes in quality of service and aims to exceed client expectations.  Mr. Pratt knows that each client’s case is an important event in the client’s life, and therefore, each client is deserving of personal attention and a superior level of quality representation.

Prior to working with tax law firms, Mr. Pratt worked for a Big4 accounting and tax services firm, where he advised Fortune 500 clients applying both legal and professional accounting principles.  He counseled businesses with respect to minimizing federal, state and local tax consequences of transactions and business operations.  Mr. Pratt has extensive expertise in federal and state tax credits, especially Research and Development Tax Credits (I.R.C. § 41).  He also provided tax controversy services successfully defending Fortune 500 clients under examination by the IRS and Franchise Tax Board.

Mr. Pratt has a Tax LLM from Loyola Law School, Los Angeles.  While pursuing his LLM, Mr. Pratt worked on a pro bono basis for the Tax Appeals Assistance Program of the California State Board of Equalization (BOE) where he appealed decisions of the Franchise Tax Board on behalf of disadvantaged California taxpayers litigating assessments of additional tax or denials of renter’s assistance.  Prior to commencing his Tax LLM, Mr. Pratt worked as a business development professional for high-technology, entertainment and medical service clients promoting businesses, drafting financial plans, organizing entities, negotiating financing, structuring transactions, managing operations, enforcing collections and settling liens.  The inescapable impact of taxes on cash flow and ongoing success of a business is what prompted Mr. Pratt to pursue a Tax LLM and career in tax. 

Mr. Pratt is a double Bronco graduate of Santa Clara University in Silicon Valley, California.  He attended both Santa Clara University School of Law and Santa Clara’s Leavey School of Business to attain a dual JD/MBA degree.  While in graduate school, he externed for the general counsel of Sun Microsystems, Inc. where he aided intellectual property rights negotiations and drafted contracts for consultancy projects.  Mr. Pratt also clerked abroad for law firms in Munich, Germany (Intellectual Property at Punder Volhard Weber & Axster, 1998) and Bangkok, Thailand (International Business Transactions at Tilleke & Gibbins, 1997).  Prior to graduate school, Mr. Pratt spent his undergraduate years at Loyola Marymount University (BA, 1996) in Los Angeles, California. 

His educational and professional pursuits have taken Mr. Pratt across five continents deeply enriching his global perspective and cultural understanding.  Mr. Pratt’s travels have instilled the importance of building long term relationships and networks of business and personal contacts.  He is committed to making a positive difference in the lives of his family, community and clients.  Mr. Pratt has been involved in community service throughout his life and all over the globe because he wholeheartedly believes in helping others, giving back and paying it forward.  Most recently, he has been an AIDS Walk Los Angeles team captain over the past five years.

Mr. Pratt is licensed to practice law as a member of both the State Bar of California and State Bar of Montana.  He is also admitted to practice before the U.S. Tax Court and U.S. District Court.