Experience. Dedication. Results.
- Senior Associate Attorney
- Senior Associate Attorney
James Bourbeau is a Senior Associate Attorney with the Law Office of Williams & Associates, PC. Jim specializes in federal and California state employment tax matters representing business owners in IRS and California Employment Development Department (EDD) audits and appeals concerning worker classification issues affecting employees and independent contractors, unemployment insurance rate manipulation, and shareholder wages. Additionally, Jim advises business owners with planning issues and recommends improvements such as preparing independent contractor agreements in compliance with California's tax laws. Jim also represents clients in employment and labor law matters, such as the defense of wage and hour claims by both governmental agencies and plaintiffs, and assists clients with penalty abatement requests, in settlement negotiations, and with claims for refund.
Jim represents clients in all phases of federal and California state income tax audits with the IRS and California Franchise Tax Board, as well as in state sales and use tax controversy matters with the California State Board of Equalization.
Prior to joining the Law Office of Williams & Associates, PC, Jim worked for the EDD where he appeared regularly at hearings before the California Unemployment Insurance Appeals Board (CUIAB). He also negotiated settlements on many cases and advised the EDD on legislation and regulations affecting both the EDD and California employers. Jim's experience with the EDD allows him to fully understand the concerns California employers face during tax audits and petitions.
Additionally, Jim previously served as a Legislative Fellow in the State Senate, and as a Legislative Analyst in the Governor's Office of Planning and Research.
Jim earned his Juris Doctorate from the University of the Pacific, McGeorge School of Law and earned his Bachelor of Arts in Fine Arts from California State University, Sacramento where he graduated summa cum laude. Before practicing law, Jim was a professional musician. His hobbies include coaching little league baseball and playing senior league baseball.
Areas of Practice
- Federal and California State Tax Controversy
- Employment Status and Worker Classification Issues
- Unemployment Insurance Rate Manipulation
- Audit Representation and Collection Matters
- Appeals of Administrative Tax Decisions
- Waiver and Reduction of Penalties
- Settlement Negotiations
- Claims for Refund for Overpayments of Taxes
- Business Planning with Respect to Employment Taxation
- California Franchise Tax Board and State Board of Equalization Representation
- Representation before the California Employment Development Department and California Unemployment Insurance Appeals Board
- California, 2007
- McGeorge School of Law, University of the Pacific, Sacramento, California
- California State University, Sacramento, California
- Major: Fine Art
- What do the Two Ninth Circuit Decisions, Ruiz v. Affinity Logistics I and Ruiz v. Affinity Logistics II, Mean to the Logistics and Delivery Industry in California?, Dispatch News - The Official Publication of the California Delivery Association, Autumn 2014
- California Should Create Its Own Voluntary Classification Settlement Program, State Tax Notes, (Vol. 72, No. 8, p. 487) May 26, 2014
- Legislation to Create an EDD Version of the IRS Voluntary Classification Settlement Program, presented to the State Bar of California Taxation Section, Sacramento Delegation, February 2014
- What do the Two Ninth Circuit Decisions, Ruiz v. Affinity Logistics I and Ruiz v. Affinity Logistics II, Mean to the Logistics and Delivery Industry in California?, August 2014
- Toward a Workable Contractor Business Model in the Delivery Industry, Dispatch News – The Official Publication of the California Delivery Association, Spring 2013
- Discussion of EDD Worker Classification Issues and Dynamex, 17th Annual Real Estate/Tax Conference, 06/12/2019 to 06/12/2019
- Legislation to Create an EDD Version of the IRS Voluntary Classification Settlement Program, State Bar of California Taxation Section, Sacramento Delegation, February 2014
- 2013 Annual Income Tax Seminar, State Bar of California
Professional Associations and Memberships
- The State Bar of California
Past Employment Positions
- The Office of Governor Arnold Schwarzenegger, Legislative Analyst
- Pacific Justice Institute, Law Clerk
- The Alan Short Center for the Arts, Art and Music Instructor