Jim Heffernan, a member of Sutherland’s Tax Practice Group, focuses his practice on a wide variety of tax matters, including tax audit and appellate work, tax litigation, National Office of the Internal Revenue Service work (such as tax rulings, technical advice, and regulations), tax legislative matters, tax planning, tax aspects of transactional matters, estate planning and estate and trust administration matters.

Jim has been extensively involved with issues relating to the taxation of insurance companies and insurance products, beginning with lobbying activities in connection with the Life Insurance Company Income Tax Act of 1959. Since that time, he has worked on many and varied insurance tax matters, such as tax audits and appeals, rulings and regulations matters in the National Office of the Internal Revenue Service, legislative matters, litigation and tax planning and advice with respect to insurance companies and insurance products.

Jim was formerly an adjunct professor in the graduate tax program at the Georgetown University Law Center, has appeared as a speaker at various tax institutes and programs and is the author of a number of articles on tax topics.