Mr. James E. Paxton, Attorney

James Paxton Lawyer

James E. Paxton update listing

Government, Divorce & Family Law, General Practice


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Position Organization Location Duration
School Degree Major Graduation
Mississippi College School of LawJ.D. Law School1988  
State / Court Date
Texas1993
Louisiana1988
Sun. Mon. Tue. Wed. Thu. Fri. Sat.


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LA State Lawyer Additional Information: Board District: 7th - LSBA Board District Judicial District: 6th - Judicial District TX State Lawyer Additional Information: Statutory Profile last Certification Date: 08/11/2003 Primary Practice Location: Saint Joseph, Louisiana Firm Size: 2 to 5

Service Type: Private

Update Date: 2016-03-24

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Change Date Change Field Previous Content
2016-09-28Address124 Hancock St Saint Joseph LA 71366 US
James E. Paxton

P.O. Box 97
Saint Joseph, LA 71366
31.953764,-91.371884

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P.O. Box 97
Saint Joseph, LA 71366


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The Ups and Downs of the Program for Voluntarily Reclassifying Your Workers
Whether a worker is properly classified as an employee or as an independent contractor depends upon the facts and circumstances. Generally, the determination is made under common law tests considering the right to control and direct the individual performing services. However, in some factual situations, the determination of the proper worker classification status may not be clear.
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When a taxpayer receives a notice from the IRS proposing an additional assessment of tax, the taxpayer can often work administratively with the IRS to resolve the dispute. However, many times, the taxpayer and IRS are not able to come to an agreement. In those instances, there are four different forums which can be utilized to litigate a Federal civil tax case: the United States Tax Court, United States District Courts, the United States Court of Federal Claims, and United States Bankruptcy Courts.
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As we detailed in Section 199A: New 20% Pass-Through Deduction1, the Tax Cuts and Jobs Act of 2017 created new Internal Revenue Code §199A-providing a significant tax break to flow-through entities and structures. Subject to certain limitations, many eligible taxpayers (excluding C corporations) may deduct up to 20% of the “qualified business income” (QBI). Significantly, even qualified real estate businesses may benefit from the deduction.2