IN MEMORIAM: James I. Warren

02.28.2019

Miller & Chevalier sadly reports that on Tuesday, February 26, 2019, esteemed Tax Member James I. Warren passed away.

Jim joined Miller & Chevalier on February 1, 2012, from Winston & Strawn, where he was a Partner in that firm's Tax and Energy and Utility practices. Jim was nationally recognized for his many years of advising clients in the areas of federal taxation of utilities and tax accounting. He provided operational and transactional tax advice and representation in tax controversies with the Internal Revenue Service (IRS) at the audit and appeals level, as well as in connection with applications to the IRS National Office for private letter rulings and technical advice. His broad-based tax solutions for utility companies reflected critical tax, accounting, and regulatory perspectives, and he frequently served as an expert tax witness in utility proceedings before the Federal Energy Regulatory Commission (FERC) and numerous state utility commissions. He also often testified on legislative and administrative issues relative to the utility industry before several congressional committees and subcommittees, as well as hearings at the U.S. Department of the Treasury.

Clients described Jim as "a great guy, a terrific advisor, and just an absolute pleasure to work with" and he was known as "the leading expert on regulated utility tax issues." Jim was a Certified Public Accountant who, earlier in his professional career, served as a Tax Partner in several international accounting firms. He also maintained an active pro bono practice, helping numerous Washington, DC residents and organizations navigate complicated tax issues.

Jim's colleagues and peers held him in the highest regard, admiring his technical tax talents while also enjoying his quick wit and dry humor. Jim was a cordial and true gentleman, a loyal friend, and a wonderful colleague who will be sorely missed.

"I had the honor to know Jim for many years and work closely with him as his law partner for over a decade. Jim knew more than anyone in the country about the tax issues of public utilities and was very willing and able to share that knowledge with clients, other practitioners, and the industry in general," said Tax Member Alexander Zakupowsky. "Jim will always be remembered for his keen sense of humor and his ability to understand and help people no matter what the circumstance. I had the privilege of Jim being a close friend and I, as many others, will miss him dearly." 

Jim is survived by his wife, Janis, and daughters Katie and Sara. Miller & Chevalier extends its deepest condolences to Jim's family.