Daniel G. "Dan" Baucum

Dan G. Baucum advises clients on complex federal tax matters involving mergers, acquisitions, restructurings, private equity transactions, and high-net-worth estate planning. He is known for helping businesses and investors navigate sophisticated tax strategies tied to LLCs, partnerships, S corporations, and closely held companies, while also representing clients in IRS controversies and federal tax disputes.

Before joining private practice, Dan served as Special Assistant to the IRS Assistant Chief Counsel (Passthroughs & Special Industries), where he reviewed and helped develop significant IRS guidance involving partnerships, S corporations, trusts, and estates. His work included contributions to regulations addressing built-in gains, disguised sales of property, and partnership profits interest safe harbor rules. Following his government service, he served as a director in the National Tax Office of an international accounting firm and later taught in Georgetown University Law Center’s Graduate Tax Law Program.

Over the course of his career, Dan has advised clients on a wide range of sophisticated transactions, including private equity investments, cross-border restructurings, multi-million-dollar business sales, real estate investment structures, fund formations, and family business succession planning. His experience includes representing clients in transactions ranging from $11 million to more than $1.3 billion across industries including healthcare, manufacturing, real estate, data analytics, events, environmental services, and infrastructure.

Dan also maintains an active practice in tax planning and controversy matters, advising businesses, investors, and family enterprises on entity formation, ownership restructurings, IRS audits and appeals, offshore tax reporting, partnership taxation, and generational wealth transfer strategies. His practice frequently involves structuring tax-efficient transactions and resolving complex disputes before the IRS.

In addition to his legal practice, Dan has remained deeply involved in legal education and professional leadership. He previously chaired both the State Bar of Texas Tax Section and the Dallas Bar Association Tax Section and taught for nearly two decades as an adjunct professor at SMU Dedman School of Law and Baylor Law School. He is also a Fellow of the American College of Tax Counsel.

Dan earned his LL.M. in Taxation from New York University School of Law and his J.D. from Southern Methodist University Dedman School of Law, where he served as an editor of the Law Review. He has been recognized by publications including D CEO, Best Lawyers in America, Texas Super Lawyers, and The Texas Lawyer for his contributions to tax law and business transactions.