An established tax attorney, David Gair is Board Certified in Tax Law by the Texas Board of Legal Specialization. He is also a professor at Southern Methodist University, where he teaches estate planning in university’s Continuing and Professional Education program and tax procedure in the Dedman School of Law.
David focuses his practice on tax matters and tax litigation in the United States Tax Court, United States Court of Federal Claims, the United States Bankruptcy Courts and the United States District Courts. His representation involves complex international and domestic civil and criminal matters.
David also does a significant amount of administrative controversy work, which often involves representation of clients who are under criminal investigation, a civil audit or who have serious IRS collection concerns.
Business and estate planning for entrepreneurs and businesses are also a part of David’s practice. He focuses on minimizing all taxes, including income, estate, gift, GST, and sales/use tax. Taking a more holistic approach to planning, David examines solutions that best serve the client from the myriad of taxation, liability concerns, and other regulatory issues.
David offers his insight into tax matters on his blog, Texas Tax Talk, and was admitted to practice in Texas in 2007 and in Colorado in 2005.
- United States District Court, Eastern District of Texas, 2011
- United States District Court, Southern District of Texas, 2010
- United States District Court, Western District of Texas, 2010
- United States District Court, Northern District of Texas, 2007
- United States Court of Federal Claims, 2008
- United States District Court, Western District of Colorado, 2007
- United States Tax Court, 2006
Representative Experience IRS, State Civil and Criminal Tax Litigation / Controversy Work
- Representation of clients in IRS criminal matters, voluntary disclosures, representation of clients in pre-indictment investigations resulting in no indictments being filed.
- Successfully represented a Certified Public Accountant in a half-million dollar IRS Trust Fund Recovery Case
- Obtained a 100% abatement of a multi-million dollar IRS Jeopardy Assessment.
- Successfully obtained a reversal of a wrongful income tax assessment and wage levy relief.
- Handled IRS audits of various corporations and individuals.
- Successful representation of clients with state tax issues, including, property taxes and sales and use taxes.
- Obtained double taxation relief for clients through IRS private letter ruling requests.
- Successfully represented clients in Estate and Gift tax Valuation matters.
- Filed and obtained relief of tax liabilities through offers-in-compromise and other administrative remedies with the Internal Revenue Service and state taxation authorities.
- Obtained significant tax refunds for clients through refund actions both administratively and through U.S. District Court and the Court of Federal Claims actions.
- Representation of Certified Public Accountants before the IRS Office of Professional Responsibility, Malpractice litigation, and the Board of Accountancy.
Estate Planning, Probate & Transactional Work
- Counseling clients on all phases of estate planning and the preparation of wills and various forms of trusts to effect property transfer goals and minimize estate and gift taxes.
- Designing and implementing multiple family limited partnerships, family limited liability companies and trusts for family owned assets.
- Representing clients in numerous Will probates and in administration of the estate.
- Corporate and Partnership tax planning for entrepreneurial business owners.
- Structuring and documenting sales and purchases of business entities and business properties.
- Counseling and Planning for troubled businesses and entrepreneurs
- Creating business entities such as corporations, limited liability companies, and professional associations.
- Prepared tax opinions on various matters, including 1031 Exchanges, Prohibited Transactions for IRAs, listed transactions.