James C. Warner Esq.

James C. Warner is Tax Research Director at Warner Tax Consulting. Prior to his current role, which began in 2009, Mr. Warner served as Senior Director, Tax Research at Wal-Mart Stores, Inc. for several years. Additionally, he was a Principal and Mergers and Acquisitions Segment Leader at Ernst & Young LLP's Online Tax Advisor from 1996-2004.
     Earlier in his career, Mr. Warner was a President of USA Tax Videos; an Adjunct Professor at Georgetown University Law Center, and an Associate and Partner with Lee, Toomey & Kent. James also served as Attorney-advisor in the Interpretative Division of the IRS Office of Chief Counsel and as an Attorney-advisor to Judge William M. Drennen, U.S. Tax Court. He is the author of numerous articles in major tax journals, and is author of the Practical Guide to Consolidated Returns (CCH 2007).


LL.M., Taxation, Georgetown University Law Center
J.D., The Ohio State University College of Law (1974) cum laude
B.A., Business, Grove City College (1971) highest honors

Bloomberg BNA Tax Management Portfolios:
750 T.M., Corporate Overview (co-author)

796 T.M., Accumulated Earnings Tax (co-author)