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James Caligure is an attorney with the IRS Office of Chief Counsel in Westbury, New York, where he contributes to the legal work that supports federal tax administration. Practicing in the area of general practice, he brings a broad legal perspective to his work and approaches each matter with professionalism, diligence, and attention to detail. With his experience in a government legal setting, Mr. Caligure is well-positioned to handle complex legal issues with a practical, measured approach. As part of the IRS Office of Chief Counsel, Mr. Caligure works within a framework that requires precision, strong analytical skills, and a thorough understanding of legal procedure. His background reflects a commitment to careful legal research, sound judgment, and effective advocacy in service of the organization and the public interest. He understands the importance of clear communication and conscientious representation, and he strives to approach every matter with integrity and focus. Licensed to practice in New York under Bar Number 4551859, Mr. Caligure serves clients and colleagues with a dedication to professionalism and legal excellence. Based in Westbury, NY 11590, he continues to build his legal career on a foundation of reliability, responsiveness, and a strong commitment to the responsibilities of the profession.