James Kratochvill is Of Counsel at Morrison & Foerster. Mr. Kratochvill's practice focuses on state and local transaction tax matters, including advocacy, advice, and planning regarding all forms of telecommunications, information, and other high-technology service transactions. Considered a leading practitioner in this field, Mr Kratochvill brings special expertise to addressing the complex state and local tax issues faced by companies engaged in communications and electronic commerce. Since joining the firm, Mr. Kratochvill has represented successfully a diverse group of multi-state corporate clients providing telecommunications (wireline/wireless), prepaid communications, VoIP, Internet, computer application and other online services and products.
As the former Chief Counsel for state & local taxes at AT&T, Mr. Kratochvill has over 33 years of state and local tax expertise in this area. Mr. Kratochvill has written extensively in this area, and is a frequent lecturer and instructor in the field. Mr. Kratochvill is the co-author of the BNA Multi-state Tax Portfolio, entitled Sales and Use Taxes: Communications Services and Electronic Commerce (1997, 2009), and co-editor of the book, Telecommunications: Taxation of Services, Property and Providers (2003). He also served for over 18 years on the Board of Directors for the Council on State Taxation (COST).