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.‎

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 Attorney Certified 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

Related News

DeWald, Freeman share John P. Frank Pro Bono Attorney of the Year Award
59 attorneys earn recognition for providing more than 50 pro bono hours in 2016
83 Lewis Roca Rothgerber Christie attorneys named in ‘Best Lawyers'
11 partners also honored as ‘Lawyer of the Year' in The Best Lawyers in America® 2017
Pro bono service awards presented by Lewis Roca Rothgerber Christie
Annual awards honor memory of lawyer dedicated to equal justice and professionalism

Related Events

Past Events
66th Annual Tax Institute
Join the Best in the West


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


  • Author, "Farm Land Preservation and the Colorado Conservation Easement," RJ&L Real Estate, Construction & Land Update, December 2011
  • Author, "Correcting Documentary Misdescription With Reformation," The Colorado Lawyer, Vol. 39, No. 8, August 2010
  • Author, "Church Affiliates and Their Use: Self-Help for Managing the Campaign Prohibition," RJ&L The First Freedom, October 2009
  • Author, "The Protective Doctrine of Undue Influence," The Colorado Lawyer, Vol. 38, No. 8, June 2009
  • Author, "The Federal Range War: IRS Attack on Colorado Conservation Easements," RJ&L Broker Bulletin, October 2008
  • Author, "Pastor Rick Warren And The Tax Law," RJ&L The First Freedom, October 2008
  • Author, "Churches And Candidates: The Time Has Come For A Better Rule," RJ&L The First Freedom, October 2008
  • Author, "United States Senate Reviews Ministry Finances," RJ&L The First Freedom, April 2008
  • Author, "Diminished Client Capacity: Ethical Considerations," The Colorado Lawyer, Volume 33, August 2004
  • Author, "Avoiding Living Probate," The Colorado Lawyer, March 1998


  • Author, "Diminished Capacity Clients," Chapter 21, Lawyer's Professional Liability on Colorado, Second Edition, 2010
  • Author, "Ethical Issues in Estate Planning," Chapter 2, Colorado Estate Planning Handbooks, Sixth Edition, 2010


  • 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

Colorado, 1985

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