James (Jim) C. Fee, Jr. was Senior Level Counsel (retired) for the Global High Wealth and the Pass-through Entity programs in the Large Business and International Division (LB&I) of the IRS. He has had program oversight for several national tax shelter projects, most recently the IRS’s Syndicated Conservation Easement program. Previously, he was a Deputy Area Counsel in LB&I. Jim started his career as a Certified Public Accountant and earned his law degree in the evening at Temple Law School while working as a revenue agent and then an appeals officer at the IRS. Jim also earned a LL.M. in Taxation at Temple and has worked in private practice. Jim has more than two decades of experience teaching tax both to IRS employees and undergraduate and graduate students.