Attorney Biography – James Kutten
Prior Legal Employment
Office of Chief Counsel Internal Revenue Service, Senior Attorney over 30 years’ experience as a tax attorney.
Mr. Kutten regularly provided legal advice to Internal Revenue Service employees
- IRS Revenue Agents (IRS income tax auditor)
- Revenue Officers (IRS collection agent)
- Special Agents (IRS criminal investigator)
- Appeals Officers (IRS income tax audit settlement negotiator)
- Appeals Settlement Officers (IRS collection negotiator)
- Litigation experience:Â routinely represented the Commissioner of Internal Revenue Service before the United States Tax Court including civil fraud penalties, indirect method of proof income analysis, federal estate tax issues, and tax shelters, just to name a few of the types of cases.
- Mentored new IRS attorneys
- Recipient of several awards issued by the Office of Chief Counsel Internal Revenue Service for dedicated service and superior legal advice
Education
- LL.M. in Taxation, Washington University School of Law 1985
- J.D., Saint Louis University School of Law 1981
- Editor, Saint Louis University Law Journal
- B.S. Tulane University (Economics)
Law School Adjunct Professor
Mr. Kutten is an adjunct professor at Washington University School of Law LL.M. program (graduate tax law advanced degree) teaching Federal Tax Procedure.


