Mr. Sowell leads the Real Estate practice for Washington National Tax at KPMG, and his practice focuses primarily on tax issues relating to partnerships, REITs, and debt workouts with respect to these entities. Jim is a former chairman of the Real Estate Committee of the American Bar Association (Tax Section) and is a former vice chairman of the Tax Policy Advisory Committee of the Real Estate Roundtable. Jim previously was with the U.S. Department of Treasury (Office of Tax Policy) where he served first as an attorney advisor and then as an associate tax legislative counsel. While at the Treasury Department, Jim was primarily responsible for administrative guidance and legislation involving partnerships, real estate investment trusts, like-kind exchanges, and other issues. Jim speaks and publishes frequently on tax issues relating to partnerships and REITs.