Miller & Chevalier Chartered today announced that James I. Warren and Alexander Zakupowsky, Jr. have joined the Tax Department as Members. They come to the firm from Winston & Strawn, where they were partners in that firm’s Tax and Energy and Utilities practices. Warren is nationally recognized for his experience in the areas of federal taxation of utilities and tax accounting, and Zakupowsky has a national reputation in the areas of tax accounting, transfer pricing and the taxation of utilities.
“We are thrilled that Jim and Alex are joining us. They both have sterling reputations and share our commitment to client excellence,” said Patricia Sweeney, Chair of the Tax Department. “Miller & Chevalier is focused on continuing to strategically expand our practice by attracting top tax talent with proven experience in technical and industry areas critical to our clients. Alex and Jim bring experience in a number of those target areas, including tax accounting and transfer pricing, as well as valuable depth in the utility and automotive sectors, among others. Their addition further strengthens our existing capabilities and will provide significant benefits to our clients.”
Warren advises predominantly electric, gas and water utilities in all aspects of federal tax matters. These matters include 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 requests. Warren frequently serves as an expert tax witness in utility proceedings before the Federal Energy Regulatory Commission (FERC) and numerous state utility commissions. He brings a deep understanding of utility industry activities, both regulated and non-regulated, to his clients. He has proven experience developing broad-based tax solutions for utility companies that reflect the critical tax, accounting and regulatory perspectives. During his professional career, he has been a tax partner in several international accounting firms. Warren is a past chair of the American Bar Association (ABA) Section of Taxation, Committee on Regulated Public Utilities. Warren earned a J.D. and an LL.M. from New York University School of Law, an M.S. in Accounting from New York University’s Leonard N. Stern School of Business, and a B.A. from Stanford University. He is a Certified Public Accountant.
Zakupowsky handles tax controversy matters at all judicial and administrative levels. His practice focuses in particular on tax accounting, including the timing of income and deductions and the special tax requirements for inventories; and transfer pricing, including controversies with the IRS, competent authority, and advance pricing agreements. He has first chair litigation experience. In addition, he has handled legislative and policy matters for industry groups and other diverse clients. Zakupowsky brings great depth in a variety of industry sectors, including electric and gas utilities and automotive. He serves as outside tax counsel to the Edison Electric Institute and the American Gas Association. Because of the nature of his practice, Zakupowsky’s projects have been both national and global in scope. Prior to entering private practice, he was a partner with a major accounting firm and before that served as an adviser to the Assistant Secretary of Tax Policy for the U.S. Department of Treasury. He serves on the ABA’s Tax Structure and Simplification Committee and previously served as chair of its Tax Accounting Problems Committee. In addition, he is a vice chair of the Taxation and Accounting Committee of the ABA’s Public Utility, Communications and Transportation Section. Zakupowsky earned a J.D. and a B.S.B.A. from Georgetown University. He is a Certified Public Accountant.
“Miller & Chevalier has a preeminent tax brand, because of its deep bench of experience in controversy, planning and policy. Our practices will augment the firm’s significant technical and industry depth, as well as its geographic reach,” said Zakupowsky. “My clients’ tax needs are diverse and sophisticated, and with the broad capabilities that the firm offers, and its reputation for providing outstanding client service, I am confident that the transition will be seamless.”
“Miller & Chevalier is iconic in the tax community, and I am extremely pleased to be joining this nationally recognized firm,” said Warren. “I am looking forward to working collaboratively with the firm’s lawyers, whose depth of private practice and government experience across a broad spectrum of federal tax areas, will be of great benefit to my clients.”
