Overview Experience Publications Articles
James B. Mann is a partner with the Tax practice group Greenspoon Marder LLP. Mr. Mann has over 25 years of experience serving as a trusted advisor to a broad range of stakeholders in the energy and financial services industries. He counsels clients on the new changes in the tax law, as well as cannabis tax issues. Mr. Mann advises financial institutions regarding international tax, structuring renewable energy asset-based bank loans and securitizations, cross-border tax-advantaged partnerships and securitizations, project finance, and renewable energy deals.
Court Admissions
- U.S. Supreme Court
- U.S. Second Circuit Court of Appeals
- U.S. Fourth Circuit Court of Appeals
- U.S. Fifth Circuit Court of Appeals
- U.S. Ninth Circuit Court of Appeals
- U.S. Tenth Circuit Court of Appeals
- U.S. Tax Court
Bar Admissions
- New York
- District of Columbia
Education
- MBA, Finance and Accounting, Columbia Business School, 1992
- J.D., Harvard Law School, 1982
- A.B., Government, Cornell University, 1979
- Phi Beta Kappa, National Merit Scholarship, Room and Board Scholarship
Professional and Community Involvement
- National Renewable Energy Laboratory, Solar Access to Public Capital Committee, Member
- New York City Bar Association, Project Finance Committee, Member
Speaking Engagements
- Speaker, “Accounting For Cannabis And The IRS,” CLAB’s 4th Annual Cannabis Law and Business Conference, October 28, 2019
- Speaker, “Preferred Equity Investments in Real Estate Ventures,” Strafford Webinar, August 15, 2019
- Speaker, “Cannabis in the Zone,” 2019 Opportunity Zone Expo, May 9, 2019
- Speaker, “Cannabis Industry Real Estate Investment Opportunities,” High NY Cannabis Investment: Real Estate, Opportunity Zones & NYC, May 1, 2019
- Speaker, “Financing Opportunity Zone Projects: Exploring the Nuances Among the Hoopla,” CRE Finance Council, February 28, 2019
- Speaker, “Navigating the Regulatory, Compliance & Tax Landscape,” Arcview Investor Forum, February 7, 2019
- Co-Chair and Speaker, “Financing Renewable Energy: Prospects for 2016,” New York City Bar Association Continuing Legal Education, January 27, 2016
- Speaker, “Taxation of Alternative Energy,” JPMorgan Chase In-House Continuing Legal Education, January 30, 2015
- Speaker, “In-Depth Tax Planning for Renewable Energy Projects,” EUCI San Diego, June 9-10, 2014
Publications
- Co-Author, “The Taxman Cometh—Audit Risks For Cryptocurrency Taxpayers,” Bloomberg Tax, July 25, 2019
In the News
- Quoted, “Cannabis Investors Could Get A Tax Break In Opportunity Zones,” Yahoo Finance, December 26, 2019
- Quoted, “California Pot Dispensary Fights IRS Tax Case As Costs Mount For Industry,” San Francisco Chronicle, December 8, 2019
- Mentioned, “Cannabis Company Keeps Fighting IRS View of Drug-War Era Law (1),” Bloomberg Tax, December 3, 2019
- Mentioned, “Pot Co. Harborside Takes $11M Tax Bill Battle To 9th Circ.,” Law360, December 3, 2019
- Quoted, “How Much Money The Top US Billionaires Would Lose Under A Wealth Tax,” Stuff, November 12, 2019
- Quoted,“Bernie Sanders and Elizabeth Warren Both Rolled Out Tax Proposals in Hopes of Closing the Wealth Gap. Here’s A Side-by-Side Comparison That Shows Exactly How They Stack Up,” Business Insider, October 4, 2019
- Quoted, “Cannabis Industry’s 401(k) Dreams Dashed By Tax Code, Legal Fears,” Bloomberg Tax, September 30, 2019
- Quoted, “Tech Moguls Like Jeff Bezos and Mark Zuckerberg Would Lose Billions Under Elizabeth Warren’s Tax Plan (AMZN, MSFT, FB),” Business Insider, September 19, 2019
- Quoted, “IRS Goes After Cryptocurrency Owners For Unpaid Taxes,” CBS News, July 26, 2019
- Quoted, “Pot Company to Take the IRS to Court Over Drug War-Era Policy,” Bloomberg Tax, July 19, 2019
- Quoted, “AOC’s Policy Advisor Wants to Tax High Incomes at 99%. A Tax Attorney Says It Would Be ‘Naive’ Not to Expect High Earners to Change Their Habits in Response,” Business Insider, July 18, 2019
- Quoted, “Wealth Tax Explainer: Why Elizabeth Warren and Billionaires Like George Soros Alike Are Calling For A Specialized Tax On The Ultra-Wealthy,” Business Insider, July 2, 2019
- Quoted, “Cannabis Company Harborside Goes Public – Will Appeal Multi-Million $ Tax Court Ruling,” Forbes, July 1, 2019
- Published, “Opportunity Zones: Pitfalls for CRE Lenders and Borrowers,” GlobeSt.com, June 27, 2019
- Featured, “After Hours: Legal Marketing Association Event at Greenspoon Marder,” Law.com, May 17, 2019
- Quoted, “Weed Industry Sees Potential in ‘Opportunity Zone’ Breaks,” Bloomberg BNA, March 13, 2019
- Quoted, “Legal Cannabis Is Good News For Opportunity Zone Investors,” OZExpo, February 19, 2019
- Quoted, “Proposed Opportunity Zone Regs Hazy On Marijuana Projects,” Law360, February 12, 2019
- Quoted, “Cannabis Cos.’ Use Of Foreign Tax Credits May Draw IRS Fire,” Law360, February 1, 2019
- Quoted, “Greenspoon Marder Adds Atty For NY Cannabis Tax Practice,” Law360, October 16, 2018
Written Articles
- Investing in Cannabis is Not a Sin
- Greenspoon Marder Supports the 2019 Arcview Investor Forum in Los Angeles
- Greenspoon Marder Hosts The Cannabis Investment: Real Estate, Opportunity Zones & NYC
- Greenspoon Marder Supports The CLAB’s 4th Annual Cannabis Law & Business Conference & Expo
- Can Cannabis Companies Finally Lessen the Burden of 280E? New Rules May Offer Relief
- CANNABIS TAX ALERT: 280E vs. 199A
- Greenspoon Marder Partner Rachel Gillette And James Mann Featured Speakers On AICPA Webcast