James B. Mann | Partner | Marijuana lawyer

James B. Mann

Partner

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, “The Cannabis Industry: Taxes, IRS Audits and Sec. 280E,” AICPA Webcast, January 27, 2020
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, “Business Insider: Wealth Tax Explainer: Why Bernie Sanders, Elizabeth Warren and Billionaires Like George Soros Alike Are Calling for a Specialized Tax on the Ultra-Wealthy,” Isely, February 25, 2020
Quoted, “‘Use The Funds To Grow The Business’: Why Cannabis And Opportunity Zones Could Be A Budding Industry,” Bisnow, February 6, 2020
Quoted, “Tax Court Fight Has Big Financial Stakes For Cannabis Companies,” Politico Pro, February 5, 2020,
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