James Susa

About James Susa

JAMES M. SUSA is a Shareholder in the Firm’s Tucson office. Jim’s practice is concentrated in the representation of clients in state and local taxation matters in Arizona and Nevada. Jim has represented government and private clients in property, sales, use and income tax matters before administrative and judicial tribunals in Arizona and Nevada. The State Bar of Arizona has certified Jim as a tax law specialist and Jim has over 30 years of experience in litigating tax matters before the Office of Administrative Hearings, State Board of Equalization, Board of Tax Appeals, Tax Court, Court of Appeals and Supreme Court in Arizona and in the County and State Boards of Equalization, Tax Commission, District Court and Supreme Court in Nevada. Jim also has lectured extensively in Arizona and Nevada on property, sales and use tax matters for a variety of organizations including the State Bars of Arizona and Nevada.

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Education

• Law School: U of Arizona

Common questions about Tax Law in Arizona

Answered by Arizona Attorney Search Network

What is an offer in compromise?

An offer in compromise (OIC) under 26 USC § 7122 is an agreement to settle a tax debt for less than the full amount when the IRS determines collection of the full amount is unlikely. Eligibility is based on doubt as to liability, doubt as to collectability, or effective tax administration. Most accepted OICs require lump-sum or short-term payment of the offer amount.

What does the Arizona Department of Revenue collect?

ARS Title 42 establishes the Arizona Department of Revenue (ADOR) as the agency administering state tax laws including individual and corporate income tax, transaction privilege tax (Arizona's version of sales tax), use tax, withholding, and various excise taxes. ADOR conducts audits, issues assessments, hears administrative appeals, and pursues collection through the Office of the Attorney General when necessary.

Should I hire a tax attorney or a CPA?

It depends on the issue. CPAs handle return preparation, tax planning, accounting, and audit representation. Tax attorneys handle disputes (audits, appeals, litigation), criminal tax issues, complex transactions, IRS collections, and matters with attorney-client privilege protection. Many issues benefit from both - a CPA preparing returns and an attorney for dispute resolution.

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