James Long

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Bradley Arant Boult Cummings LLP

Alabama, USA
    Local Time: Monday 12:41

Practice Expertise

  • Tax
  • State and Local Tax
  • Economic Development

Areas of Practice

  • Economic Development
  • State and Local Tax
  • Tax
  • Tax Controversy and Litigation
  • Tax Credits
  • View More


Jimmy Long assists clients with state and local tax compliance and controversy matters, including income, franchise and transactional taxes. In addition,Jimmy has an active economic development practice in the area of tax incentives and credits, with particular emphasis on federal and state new markets taxcredits and historic rehabilitation credits.

Jimmy represents businesses in state and local tax controversies throughout each stage of the proceeding, including the Alabama Tax Tribunal, Alabamacircuit courts and appellate courts, and the U.S. Supreme Court. He has served as co-counsel to a coalition of multistate companies in resolving theircorporate income tax appeals involving Alabama’s controversial intangibles add-back statute.

In economic development matters, Jimmy has advised businesses regarding the available state and local tax incentives for their particular project andassisted with obtaining (and preserving) these incentives, including Alabama’s capital credit, TIRA abatements and Job Acts incentives. He has alsorepresented borrowers, investors and lenders in federal and state tax credit transactions, including the federal and Alabama new markets tax credit andhistoric rehabilitation tax credit.

Clients with federal tax issues rely on Jimmy for assistance with forming, acquiring, reorganizing and operating their businesses as corporations orvarious limited liability entities. He has also represented several clients in federal tax controversies and in obtaining favorable private letter rulingsfrom the Internal Revenue Service.

Jimmy is a frequent author and presenter at national and regional seminars regarding state and local tax issues, including the Council On State Taxationand the Paul J. Hartman SALT Forum. He is also a regular contributor to State Tax Notes.

Bar Admissions

  • Alabama, 2006

Court Admissions
  • United States Tax Court
  • Supreme Court of Alabama


  • University of Alabama School of Law, J.D., 2006, cum laude
  • New York University School of Law, LL.M. (Taxation), 2007
  • Auburn University, B.S., Finance, 2003, cum laude

Areas of Practice

  • Economic Development
  • State and Local Tax
  • Tax
  • Tax Controversy and Litigation
  • Tax Credits



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