James C. “Jim” Exnicios

Louisiana

Liskow & Lewis
Hancock Whitney Center
701 Poydras Street
New Orleans, LA 70139

Tel: 504.556.4034

Email: jexnicios@liskow.com
Web: www.liskow.com

Jim Exnicios is an experienced business lawyer and Board Certified Tax Specialist.  Jim provides business and tax advice on complex transactions.  Jim has also represented numerous multinational and multistate businesses and estates before the Internal Revenue Service, the State of Louisiana Department of Revenue and numerous local taxing authorities in complex audits and litigation.  He also provides planning and due diligence for clients during their merger or acquisition transactions.

Jim is also a licensed CPA, which gives his clients ­ foreign and domestic ­ added confidence when they’re facing complex, potentially costly and strategically important decisions concerning, business and tax planning issues.  For example, Jim has many years of experience:

  • Planning and structuring the sales and purchases of industrial businesses such as refineries, chemical plants, manufacturing facilities, and pipelines, “I help identify tax challenges and opportunities to arrive at tax efficient solutions.”
  • Analyzing federal, state and local tax issues for interstate and intrastate pipelines, petrochemical manufacturers, refineries, E&P companies, brown water maritime businesses, oilfield services and other sectors of the energy industry.
  • Handling dispute resolutions involving federal, state and local government agencies, often with multiple levels of administrative appeals…all the way to court.  “Our clients benefit from both my knowledge of tax law and their seamless access to Liskow’s trial and appellate lawyers.”

Before joining Liskow & Lewis, Jim was the head of the business section at Lemle & Kelleher, LLP and worked as a certified public accountant for then Peat, Marwick, Mitchell & Co. as well as Hanlon & Morgan.

Liskow & Lewis assists clients on federal, Louisiana and Texas state and local tax matters.  In federal matters our lawyers have assisted in tax planning with regard to sophisticated mergers and acquisitions, financing transactions, joint ventures, including farmouts and joint development agreements, and tax free reorganization transactions.  They also have advised clients regarding federal tax audits and in obtaining private letter rulings from the Internal Revenue Service with regard to various federal tax issues.

The firm has extensive experience in handling Louisiana state and parish tax matters relating to all of the state and local taxes levied in Louisiana.  For several years the tax section has assisted oil and gas exploration, production, pipeline, refining, and service entities, chemical and petrochemical companies on Louisiana tax matters for both planning and dispute resolution.  The section lawyers also assist clients including hospitals and other healthcare provider entities, manufacturers, wholesalers and retailers, banks, hotels and other entities in the tourist industry with matters such as sales and use taxes, ad valorem property taxes, occupancy taxes, corporate income and franchise taxes, and severance taxes.

The firm’s tax lawyers have worked with clients in handling state and local tax audits, in administrative appeals with both the Louisiana Department of Revenue and with the various parish and local taxing authorities, and with tax planning on the Louisiana aspects of multi-state business operations.  They also have assisted these clients with regard to both state and parish refund requests.

Liskow & Lewis was founded in 1935 and includes nearly 140 lawyers in four offices, strategically located in New Orleans, Lafayette and Baton Rouge, Louisiana and Houston, Texas. Since its inception, the firm’s practice has focused on the energy and oil and gas industry, and has grown to meet the evolving demands of its clients, diversifying into a wide-ranging litigation and transactional practice across the Gulf Coast.

From selective recruiting practices to a strategic lateral process, our focus is on academic excellence and exemplary professional credentials. We believe the highest quality representation for clients begins with the highest levels of talent. This is manifest in the fact that over half of our lawyers were selected to Order of the Coif, and over two-thirds were members of the law review at their respective law schools.

The marketplace historically recognizes this excellence. For example, in 2016, U.S. News & World Report and Best Lawyers, BL Rankings, LLC, ranked Liskow & Lewis as the “Law Firm of the Year” for Oil and Gas in the United States. Fifty-seven of our lawyers were listed in the 2020 edition of The Best Lawyers in America, BL Rankings, LLC, and eighteen are listed in the America’s Leading Business Lawyers 2020 Edition by Chambers USA.

Please explore our site to meet our lawyers and become familiar with our practice areas, initiatives, and achievements.

James Exnicios is a highly respected attorney with significant expertise in state and local tax issues.
“He is knowledgeable, prompt and a clear communicator.”
Chambers & Partners