This website uses cookies to store information on your computer. Some of these cookies are used for visitor analysis, others are essential to making our site function properly and improve the user experience. By using this site, you consent to the placement of these cookies. Click Accept to consent and dismiss this message or Deny to leave this website. Read our Privacy Statement for more.
James M. Gee is a CPA, Certified Insolvency and Restructuring Advisor, Certified Fraud Examiner, forensic accountant, bankruptcy-tax specialist, and fiduciary-support professional with approximately 30 years of experience in forensic accounting, insolvency, taxation, fraud investigation, asset tracing, financial reconstruction, litigation support, bankruptcy case administration, and risk management. He is Director and Co-Founder of Gee Hashimoto Advisory, a Highland, Utah-based forensic accounting, bankruptcy, receivership-support, tax, compliance, and fiduciary advisory firm serving trustees, receivers, court-appointed fiduciaries, counsel, creditors, regulators, and other parties in complex financial matters. Before founding Gee Hashimoto Advisory, James served for 23 years with the U.S. Department of Justice, Office of the United States Trustee, where he worked as an analyst, auditor, investigator, and fiduciary-oversight professional. His federal service included selecting, appointing, training, bonding, auditing, and supervising bankruptcy trustees and other fiduciaries; supervising Chapter 7, Chapter 11, Chapter 13, and Subchapter V matters; reviewing professional employment and fee applications; evaluating estate controls and fiduciary compliance; and supporting enforcement and recovery work in complex bankruptcy, fraud, tax, and asset-concealment matters. He also coordinated with trustees, counsel, U.S. Attorneys, the FBI, IRS-CI, the SEC, Treasury Offset programs, and other federal and state regulators in matters involving financial fraud, securities issues, tax claims, asset recovery, and creditor/investor harm. James’s experience is grounded in the practical work required in receivership and fiduciary matters: securing records, stabilizing financial information, preserving value, tracing assets, identifying recovery opportunities, supervising professionals, maintaining credible reporting, and operating within court-supervised structures. He has testified under oath more than 100 times and has substantial court-facing experience in contested federal proceedings. His work has included forensic reconstruction of incomplete books and records; tracing of funds and assets; review of tax records and IRS claims; analysis of fraudulent transfers, insider transactions, and asset dissipation; support for regulator- and law-enforcement-initiated white-collar fraud matters; trustee and fiduciary litigation support; criminal referrals; expert and rebuttal analysis; and preparation of financial summaries for hearings, depositions, and trial. James also managed fiduciary banking relationships and estate-account compliance matters for the United States Trustee Program. In limited matters where the U.S. Trustee served as case trustee following a trustee resignation or other fiduciary transition, he performed case-administration functions necessary to preserve estate value, maintain continuity, protect creditor interests, complete final distributions, prepare end-of-case reporting, and transmit remaining funds to the registry of the United States Bankruptcy Court. He also monitored fiduciary bonds for Chapter 7 and Chapter 11 trustees, including securing the Region 19 blanket bond and periodically adjusting bond requirements in individual cases for Chapter 11 trustees and non-panel Chapter 7 trustees in operating cases. James’s professional foundation combines public accounting, federal service, tax policy, fiduciary oversight, insurance-related risk analysis, and court-facing financial work. He earned both a Master of Accountancy in Taxation and a Bachelor of Science in Accounting from Brigham Young University. Early in his career, he served as a Congressional Tax Fellow on the United States Senate Finance Committee for Senator Orrin G. Hatch, contributing to tax-policy research and legislative work. He also worked in tax and forensic accounting roles with Neilson Elggren Durkin & Co. and Arthur Andersen LLP, focusing on bankruptcy taxation, complex partnership matters, tax-shelter issues, and litigation support. He later served as a Tax Senior at Sweeney Conrad, P.S. in Bellevue, Washington, advising ultra-high-net-worth clients and complex entities. James also holds an active Utah insurance producer license for life, health, property, and casualty insurance. That licensure complements his fiduciary and receivership-facing work by giving him practical familiarity with insurance coverage, risk management, claims, bonding, policy structures, and asset-protection issues that commonly arise in distressed-business, receivership, bankruptcy, and fiduciary matters. Since entering private practice, James has continued to focus on fiduciary-facing work through Gee Hashimoto Advisory. GHA has been engaged for Subchapter V financial advisory and accounting services involving bankruptcy schedules, monthly operating reports, cash-flow forecasts, liquidation analyses, plan-support exhibits, prompt-determination letters, and Chapter 11 tax matters. GHA has been appointed in trustee and bankruptcy-estate matters involving tax administration, ERC refund recovery, IRS transcript analysis, refund tracing, prompt determinations, tax claims, forensic accounting, asset tracing, financial records reconstruction, and court-facing reporting. James is also the founder of The 505 Project, a nonprofit educational initiative focused on advancing awareness and practical use of 11 U.S.C. § 505, a Bankruptcy Code provision that allows bankruptcy courts to determine certain tax liabilities. The project bridges bankruptcy and tax practice by educating bankruptcy attorneys, tax attorneys, financial professionals, fiduciaries, and courts on how § 505 may be used to resolve tax disputes more efficiently and create faster, fairer outcomes for debtors, creditors, lenders, and bankruptcy estates. Through The 505 Project, James promotes education, collaboration, research, and test-case development around bankruptcy-tax disputes involving Employee Retention Credit claims, IRS refund disputes, SBA or government-backed loan workouts, offset issues under 11 U.S.C. § 553, and Subchapter V restructuring strategies. James’s practice is focused on matters involving distressed businesses, fiduciary reporting, tax-sensitive insolvency issues, fraud allegations, investor and creditor loss recovery, asset concealment, digital assets, regulated assets, insurance and bonding issues, bankruptcy estates, receivership estates, and complex coordination among fiduciaries, professionals, regulators, and enforcement agencies. His work is grounded in independence, documentation discipline, practical financial analysis, regulatory defensibility, risk awareness, and responsible stewardship of estate, creditor, investor, and taxpayer resources.
CPA, CIRA, CFE, Utah Producers Property, Casualty, Life Health
Resumé/CV
Print Page