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.
- Board Certified in Tax Law by the Texas Board of Legal Specialization
IRS, State Civil and Criminal Tax Litigation / Controversy Work
- Successfully represented a construction company in an IRS dispute over worker classification and achieved a $4.4 million reduction in liability.
- Successfully represented an online marketing service provider in a tax litigation case and received complete concession from Comptroller that zero was owed.
- 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.
Professional Activities, Memberships & Affiliations
- Dallas Bar Association Tax Section
- Chair (2017)
- Vice Chair (2016)
- Secretary/Treasurer of the Tax Council (2014 - 2015)
- State Bar of Texas Tax Section
- Council Member (2016 - 2019)
- Advanced Tax Law and Tax Law 101, Committee Member (2011 - present)
- Annual Meeting Planning Committee Member (2015)
- Tax Controversey Committee Vice Chair (2013)
- Leadership Academy Participant (2012 - 2013)
- American Bar Association
Community Involvement, Memberships & Affiliations
- Chair of the Board (2017)
- Board of Directors - Board Secretary (2012 - present)
- State Bar of Texas' Tax Section, assisted pro se taxpayers in U.S. Tax Court
- Member, North Dallas Chamber of Commerce Education Committee
- Graduate, Glass Leadership Institute, Anti-Defamation League
- Selected by his peers for inclusion in Woodward/White, Inc.'s The Best Lawyers in America in the field of Tax Law (2016-2018)
- Named a "Rising Star" (2010 - 2013) and a "Super Lawyer" (2014 - 2017) by Texas Super Lawyers (a Thomson Reuters company) as published in Texas Monthly and Law & Politics magazine
- Selected as an “Outstanding Attorney Under 40” by the Cardozo Society of the Jewish Federation of Greater Dallas (2014)
- Selected as one of the Best Lawyers in Dallas, Tax Litigation, by D Magazine (2014)