MSDTaxLaw.com

OUR ATTORNEYS

James F. McAuley
Esq. 

Board Certified Specialist (State & Federal Administrative Law)

headshot-McAuley

EDUCATION:

Florida State University, College of Business with a degree in Accounting

Nova University College of Law with honors

University of Miami Law School LLM program in taxation (studies only)

James (Jim) F. McAuley is an experienced attorney, joining the firm in 2015 after an exemplary career with the state of Florida. Holding the Florida Bar board certification as a specialist in State and Federal Administrative Law, Mr. McAuley represented the State of Florida for more than 20 years in the area of state and local taxation and administrative law with an emphasis on litigation. Mr. McAuley is Board Certified by the Florida Bar in the area of State and Federal Government Administrative Practice. Mr. McAuley holds the highest rating given to lawyers by Martindale Hubbell (Av) and has maintained that rating for more than 15 years. He is also a published legal author in both State taxation and Administrative law. He is an alumni & author of the Nova Law Review (Fall 2007).

Prior to joining the firm, Mr. McAuley held various legal positions including:

  • Chief Assistant Attorney General,
  • Senior Assistant Attorney General,
  • Chief Counsel with a Florida financial regulatory agency, and
  • Assistant General Counsel to the Department of Revenue

LITIGATION EXPERIENCE:

Jim has established legal precedent in various cases in the area of state and local taxation, including but not limited to the following:

  • AT&T v. Department of Revenue, 763 So. 2d 665 (Fla.1st DCA 2000)(Sales Tax on engineering services for installation of central office switching equipment)
  • AT&T v. Department of Revenue, 804 So. 2d 328 (Fl. 2001)(Sales tax on communication services)
  • Progressive Employer Services v. Department of Economic Opportunity, Department of Revenue, Reemployment Assistance Appeals, Docket No. 00193454 33-01(Special Deputy Order entered January 6, 2015)(Reemployment tax in excess of $ 1 million)
  • U.S. Blood Bank v. Department of Revenue, 109 So. 3d 1169 (Fla. 3d DCA 2013)(Successful defense of denial of petition for hearing before the Division of Administrative Appeals on appeal from DOAH)
  • Blackwater River Country Store v. State of Florida, Department of Revenue, 1D12-2219(Successful Motion to Dismiss, Order Dismissing Case- June 29, 2012)
  • World of Vacations (USA), Inc. v. Department of Revenue, 732 So.2d 1076 (Fla. 1st DCA 1999)(Documentary stamp tax; unrecorded mortgage made in connection with time-share units)
  • United Specialties of America v. Department of Revenue, 786 So.2d 1210 (Fla. 5th DCA 2001)(Assessment of tax on motor fuels)
  • Spain/Iberia Lineas De Espana, S.A. v. Department of Revenue, 698 So. 2d 840 (Fla. 1st DCA 1997)(Revocation of Certificate of Exemption)
  • Liberty Mut. Ins. Co. v. State, Dept. of Revenue, 746 So. 2d 449 (Fla. 1st DCA 1999)(Insurance premium tax; rule challenge)
  • S & W Air Vac Systems, Inc. v. Department of Revenue, State of Fla., 697 So. 2d 1313 (Fla. 5th DCA 1997) (Sales Tax: License to use real property between related entities)
  • Villages of Lake Sumter, Inc. v. Department of Revenue, State of Fla., 693 So. 2d 42 (Fla. 5th DCA 1997)
  • Central Florida Investments, Inc. v. Department of Revenue, State of Fla., 652 So. 2d 1162 (Fla. 5th DCA 1995) (Documentary Stamp Taxes: Promissory note attenuated to unrecorded mortgage)
  • Glass v. Department of Revenue State of Fla., 650 So. 2d 684 (Fla. 5th DCA 1995)(Sales Tax on lease of real property for placement of advertising and billboards; also rejecting estoppel claims)
  • Florida Manufactured Housing Ass'n, Inc. v. Department of Revenue, 642 So. 2d 626 (Fla. 1st DCA 1994)(Statutory and constitutional challenge to Florida Department of Revenue agency rule)
  • State, Dept. of Revenue v. Brock, 576 So. 2d 848 (Fla. 1st DCA 1991)

PUBLICATIONS:

Getting Your Fair Share Back: Recovering Money Paid Pursuant to Unconstitutional Taxes and FeesFlorida Bar Journal, March, 2007 Volume 81, No. 3, by James F. McAuley, Esq.

Twin Cases of a Taxing Sort, Nova L.Rev.Vol. 32, No.1 Fall 2007, by James F. McAuley, Esq.

Florida Financial Reform After MadoffFlorida Bar Journal, November, 2010 Volume 84, No. 9, by James F. McAuley, Esq. and Richard A. White.

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