James P. Fuller is a partner in the Tax Group at Fenwick & West LLP in Mountain View, California. Mr. Fuller was named one of the world’s top 25 tax advisors for the fourth time by Euromoney in 2006. Law and Business Research (2006) ranked Mr. Fuller in the top 4 tax advisors worldwide.  Mr. Fuller writes a widely read monthly column in Tax Notes International and appears in Woodward White’s Best Lawyers in America.  He is a frequent speaker for ATLAS and other organizations.  Fenwick & West was named one of only seven U.S. law firms in the first tier in tax in World Tax (2007). International Tax Review awarded F&W “Americas Tax Litigation Firm of the Year” and “San Francisco Tax Firm of the Year” for 2006-2007..   Mr. Fuller is admitted in the Tax Court, several federal district courts, eight federal courts of appeal, and the U.S. Supreme Court.