James Richard Yandle

James Richard Yandle

Fed Tax Controversy - Fed Tax Litigation - IRS Criminal Investigation Defense
  • Tax Law
  • California, North Carolina, Federal: Northern District of California
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Biography

A Charlotte native with international experience, and tax lawyer that is also a CPA, I help taxpayers like you with federal tax controversies and disputes, federal tax litigation matters, and IRS criminal investigation defense.

Practice Area
Tax Law
Criminal Tax Litigation, Income Taxes, Tax Appeals, Tax Audits
Additional Practice Areas
  • Tax Disputes & Controversy
  • Tax Litigation
  • IRS Criminal Investigation Defense
Fees
  • Credit Cards Accepted
  • Contingent Fees
Jurisdictions Admitted to Practice
California
State Bar of California
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North Carolina
North Carolina State Bar
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Federal: Northern District of California
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U.S. Court of Federal Claims
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U.S. Tax Court
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Languages
  • English
Professional Experience
Attorney
Law Office of James R. Yandle, JD CPA
Current
Education
Univ of North Carolina
Undergraduate Degree
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Concord Law School
Law Degree
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Professional Associations
U.S. Court of Federal Claims Bar Association
Current
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North Carolina Bar Association
Current
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Mecklenburg County Bar (Section member, out-of-state)
Current
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BAGOL (British American Group of Lawyers)
Current
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GLSA (Group Legal Services Association)
Current
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American Institute of CPAs
Current
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AICAP Tax Section
Current
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North Carolina Association of CPAs
Current
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Speaking Engagements
Defending Robo-Audits, 2016 Joint Spring Meeting, Key West, FL
GLSA (Group Legal Services Association)
Certifications
CPA
NC Board of CPA Examiners
Websites & Blogs
Website
yandletaxlaw.com
Legal Answers
4 Questions Answered
Q. Is it legal for NC to tax me on income I earned in a different state . I lived and worked in different state.
A: Your resident state will tax your nationwide/worldwide income. You can claim a tax credit for taxes paid to the other state (or country). You end up, in effect, paying the higher of the two rates. Be careful of the expiring statute of limitations on claiming the credits, or you will end up being taxed twice.
Q. GS 105-164.13(35) provides for exemptions for qualified non-profit organizations from paying sales tax on donated goods
A: The statute reads "only upon an annual basis." A quick review does not reveal any NC cases or regulations interpreting the language further. I think you'd be going out on a limb applying an alternate interpretation to what a court would likely consider a 'plain meaning' interpretation of the statute (although 'out on a limb' positions sometimes prevail). If the 2nd sale disqualifies the 'annual basis,' then the 1st sale would be disqualified also.
Q. NC shot down a 2017 bill to legalize and tax Daily Fantasy Sports winnnings. Do i have to pay tax on winnings then?
A: Wrong. The income is taxable, whether legal or not. Same as for income from embezzlement, illegal drug sales, or racketeering.
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Contact & Map
Ballantyne One
15720 Brixham Hill Ave, Ste 300
Charlotte, NC 28277
Telephone: (704) 248-2900
Fax: (919) 882-1623