James R. Walker

James R. Walker

jwalker@lrrc.com vCard
303.628.9510 office
303.623.9222 fax
1200 Seventeenth Street
Suite 3000
Denver, CO 80202

Mr. Walker is the firm's Senior Tax Partner and Senior Trust and Estate Partner. He ‎is the Chair of the Taxation Practice Group and Trust and Estate Practice Group. His broad practice includes ‎expert tax planning and taxpayer defense of federal and state tax positions and all aspects of wealth transfer ‎planning.

Mr. Walker is a fifth-generation Coloradoan, with his ancestors ‎arriving in Colorado and homesteading in Douglas County when ‎Colorado was still a U.S. territory. He has practiced with the firm for over two decades.‎

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Mr. Walker is a leading speaker on taxation, business, and legal ethics issues, having addressed national, regional, state, and local audiences. He has delivered more than 50 professional lectures and presentations addressing many issues of federal taxation, business law, and legal ethics. Specific speaking engagements include:

  • Lecturer, "Nonprobate Transfers - Financial Accounts and the Fragmented Estate Plan Gone Wild," American College of Trust and Estate Counsel, Rocky Mountain Regional Meeting, Santa Fe, New Mexico, August 2011
  • Speaker, “Nonprobate Transfers - Financial Accounts and the Fragmented Estate Gone Wild,” American College of Trust and Estate Counsel, Rocky Mountain Regional Meeting, August 2011
  • Co-Speaker, “Conservation Easements: Lessons Learned and What's Ahead,” Colorado Bar Association Real Estate Symposium, July 2011
  • Speaker, “The Use of Experts in the U.S. Tax Court,” Greater Denver Tax Counsel Association, May 2011
  • Lecturer, "Reformation – The Equitable Remedy For Protestants and Others in Need," American College of Trust and Estate Counsel, Rocky Mountain Regional Meeting, September 2010
  • Lecturer, "The Protective Doctrine of Undue Influence," American College of Trust and Estate Counsel, Rocky Mountain Regional Meeting, September 2009
  • Lecturer, "Estate Planning Challenges For Clients With Diminished Capacity (and Their Lawyers)," 23rd Biennial Advanced Estate Planning Symposium, September 2009
  • Lecturer, "Is There Probate Play in 'Joint Accounts'," Colorado Bar Association-CLE, 2009 Annual Estate Planning Retreat, June 2009
  • Lecturer, "Form 706 – Preparation and Signing," American College of Trust and Estate Counsel, Rocky Mountain Regional Meeting, September 2008
  • Lecturer, "Notifying Present and Former 'Clients' of Critical Law Changes," Colorado Bar Association Trust and Estate Ethics CLE, December 2003
  • Lecturer, "IRS Powers and Procedures to Collect Estate and Gift Taxes," 18th Biennial Advanced Estate Planning Symposium, Institute for Advanced Legal Studies, University of Denver College of Law, September 1999
  • Lecturer, "Valuation of Agricultural Property in Estate Planning and Other Contexts," 6th Annual Western Agricultural & Rural Law Roundup, June 1997

Related Publications

Mr. Walker is a scholar who addresses federal taxation, state and local taxation, business law, and trust and estate law. He has authored more than a dozen articles for the leading publication of the Colorado Bar Association, The Colorado Lawyer. His articles include "Sweat Equity: Tax Planning for Founder's Shares and Beyond," "The Deductibility of Environmental Cleanup Costs," "Bump and Run Coverage for Troubled S Corporations," "Tax Implications of Tax-Exempt Corporate Structures," "Real Estate Exchanges in the 1990s: Lessons from the Front," "A Primer on Unrelated Business Income Tax," and "Intangible Property and the UBIT."

Other publications include:

  • Author, "Farm Land Preservation and the Colorado Conservation Easement," RJ&L Real Estate, Construction & Land Update, Winter 2011
  • Author, “Correcting Documentary Misdescription With Reformation," The Colorado Lawyer, Vol. 39, No. 8, August 2010
  • Author, "Diminished Capacity Clients," Chapter 21, Lawyer's Professional Liability on Colorado, Second Edition (Michael T. Mihn, ed., Continuing Legal Education in Colorado, Inc.), 2010
  • Author, "Ethical Issues in Estate Planning," Chapter 2, Colorado Estate Planning Handbooks, Sixth Edition (David K. Johns, Julia C. McVey, Constance B. Wood, eds., Continuing Legal Education in Colorado, Inc.), 2010
  • Author, “Church Affiliates and Their Use: Self-Help for Managing the Campaign Prohibition,” RJ&L The First Freedom, Fall 2009
  • Author, “The Protective Doctrine of Undue Influence,” The Colorado Lawyer, Vol. 38, No. 8, June 2009
  • Author, “Churches And Candidates: The Time Has Come For A Better Rule,” RJ&L The First Freedom, Fall 2008
  • Author, “The Federal Range War: IRS Attack on Colorado Conservation Easements,” RJ&L Broker Bulletin, Fall 2008
  • Author, “Pastor Rick Warren And The Tax Law,” RJ&L The First Freedom, Fall 2008
  • Author, “United States Senate Reviews Ministry Finances,” RJ&L The First Freedom, Spring 2008
  • Author, "Diminished Client Capacity: Ethical Considerations," The Colorado Lawyer, Volume 33, August 2004
  • Author, "Avoiding Living Probate", The Colorado Lawyer, March 1998


  • The Best Lawyers in America - "Lawyer of the Year", Woodward/White, Aiken, S.C. - Litigation Controversy-Tax, Litigation-Trusts, Estates, Trust and Estate Law, Taxation Law, and Charitable Law, 2001-2017
  • Rothgerber Johnson Lyons LLP - "Heavy Lifting Award" - Exceptional Client Service, 1997
  • Denver Business Journal - "Forty Under 40", 1997
  • Colorado Super Lawyers - Tax, 2005-2010, 2013-2016
  • Colorado Association of Commerce and Industry - "Fifty For Colorado", 1996
  • Barrister's Best - Tax, 2010
  • 5280 [The Denver Magazine] - "Top Lawyers 2015" list, 2015

Other Info


LL.M., New York University School of Law, 1988
J.D., University of Denver, Sturm College of Law, 1985, Order of the Coif
B.S., Colorado State University, 1982

Bar Admissions

Arizona, 1987
Colorado, 1985
Washington, DC, 1986

Court Admissions

U.S. District Court, Colorado
U.S. Tax Court
Colorado State Judicial District Courts
Colorado Supreme Court
Colorado Court of Appeals
U.S. Court of Appeals, Tenth Circuit
U.S. Court of Federal Claims
U.S. Court of Claims
U.S. Court of Appeals, Federal Circuit
U.S. Supreme Court

Memberships & Affiliations

  • International Fiscal Association, Member
  • Greater Denver Tax Counsel, Member
  • Denver Tax Association, Member
  • Denver Estate Planning Council, Member
  • Colorado Society of Certified Public Accountants, Member
  • American Society of Legal Writers, Member
  • American Institute of Certified Public Accountants, Member
  • American College of Trust and Estate Counsel and the American College of Tax Counsel, Fellow
  • The Colorado Lawyer, Editor of the "Tax Tips" column, 1994-1999
  • CBA's Taxation Section, Chair, 1999-present
  • Colorado Bar Association, Member, Taxation Law Section, Real Estate Law Section, Trust and Estate Section, Business Law Section, and Agricultural and Rural Law Section
  • American Association of AttorneyCertified Public Accountants AAACPA, Colorado Chapter President, 2012
  • ABA's Center for Professional Responsibility
  • American Bar Association's Section of Taxation Real Property Probate and Trust Section Section of Business Law