James Richard Yandle

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.

Univ of North Carolina

Undergraduate Degree

Concord Law School

Law Degree

Attorney

Law Office of James R. Yandle, JD CPA

Current

Defending Robo-Audits, 2016 Joint Spring Meeting, Key West, FL

May 13, 2016

GLSA (Group Legal Services Association)

CPA

NC Board of CPA Examiners

U.S. Court of Federal Claims Bar Association

Current

North Carolina Bar Association

Current

Mecklenburg County Bar (Section member, out-of-state)

Current

BAGOL (British American Group of Lawyers)

Current

GLSA (Group Legal Services Association)

Current

California

State Bar of California

Since 2004

North Carolina

North Carolina State Bar

Since 2019

Federal: Northern District of California

Since 2016

U.S. Court of Federal Claims

Since 2008

U.S. Tax Court

Since 2006

• Credit Cards Accepted
• Contingent Fees

• Tax Disputes & Controversy
• Tax Litigation
• IRS Criminal Investigation Defense

Q. Is it legal for NC to tax me on income I earned in a different state . I lived and worked in different state.

November 22, 2019

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

September 20, 2019

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?

June 17, 2019

A: Wrong. The income is taxable, whether legal or not. Same as for income from embezzlement, illegal drug sales, or racketeering.