Overview

James M. Ervin Jr. is a partner in Holland & Knight's Tallahassee office. He has a multi-forum state tax practice that covers the legislative, administrative and judicial areas. In the legislative arena, Mr. Ervin drafts bills and laws on tax issues; monitors, reviews and analyzes legislation; and lobbies for specific issues. Administrative issues of tax law involve audits, formal and informal assessment challenges, rulemaking activities and ruling requests. Mr. Ervin handles assessment negotiations with auditors and the preparing, filing and resolving of protests against assessments. Mr. Ervin assists clients in tax inquiries to facilitate tax planning on behalf of his clients and to resolve any questions concerning potential tax liability. His practice in this area involves a wide array of state taxes, particularly sales tax, corporate income tax, communication services tax, insurance premium tax, documentary stamp and intangibles taxes, pollutants taxes and severance tax.

Should legislative and administrative avenues fail to resolve tax problems, Mr. Ervin works with clients to bring the matter to litigation. He handles tax assessment challenges and refund denial litigation against the Florida Department of Revenue.

Mr. Ervin also has experience negotiating, evaluating and advising clients concerning state and local Florida business incentives including tax exemptions, refunds and credits for new and expanding businesses.

His articles on state taxation have been published by the Journal on State Taxation, Interstate Tax Report and The Florida Bar Journal. Mr. Ervin is a regular speaker on state taxation and has spoken at meetings of the Florida Institute of CPA’s,  Southeastern Association of Tax Administrators, the Committee on State Taxation (COST), the Florida State Tax Conference, the Tax Executives Institute, the American Mining Congress, the Interstate Tax Press and the National Institute on State and Local Taxation.

Quoted Articles

  • Law360, "Fla. Tax Law Likely To Avoid Court Despite Legal Issues," May 20, 2013
  • Bradenton.com, "Business Tax Amnesty Deadline Thursday," September 28, 2010

Experience

  • State Taxation: advised a foreign-based company on U.S. state tax issues, from tax rulings and tax registrations to minimization of overall tax consequences involving multiple states, in the context of the company’s restructuring and expansion of business in U.S. markets

Credentials

Education
  • Florida State University College of Law, J.D.
  • Florida State University, B.S., with honors
Bar Admissions/Licenses
  • Florida
Court Admissions
  • All State Courts in Florida
Memberships
  • The Florida Bar, Tax Section, Executive Council
Honors & Awards
  • Holland & Knight Public and Charitable Service All-Star, 2014
  • The Best Lawyers in America guide, Corporate Law, Litigation and Controversy - Tax, Tax Law, 1999-2019
  • The Best Lawyers in America guide, Tallahassee Tax Litigation and Controversy Lawyer of the Year, 2013, 2015, 2019 
  • The Best Lawyers in America guide, Tallahassee Corporate Law Lawyer of the Year, 2016, 2018 
  • Chambers USA – America's Leading Business Lawyers guide, Tax: State and Local, 2008-2019
  • Florida Super Lawyers magazine, 2006-2019
  • Florida Legal Elite, Florida Trend magazine, 2007-2010
  • Corporate Counsel Edition, Super Lawyers magazine
  • Martindale-Hubbell AV Preeminent Peer Review Rated

Publications

Speaking Engagements

News