David C. Gair

Everything I do is focused on avoiding problems and saving money for my clients, whether it’s reaching a favorable outcome in an IRS audit, aggressively defending a tax controversy in the courtroom, defusing a criminal investigation or designing a holistic tax plan that will protect a client’s freedom and bottom line down the road. I deliver the most value to clients when they get me involved in the early stages of the process so I can identify and solve problems proactively before they result in unnecessary tax liability.

Board Certified in Tax Law by the Texas Board of Legal Specialization, David Gair focuses his practice on guiding businesses, high-net-worth individuals and tax professionals through all types of complex civil and criminal tax controversies, everything from audits and litigation to investigations and collection matters. Whether his client is an international corporation involved in multi-million-dollar tax litigation or a domestic partnership battling an audit for the first time, David’s goal is to find the most effective way to protect them and minimize taxes to the full extent of the law.

In civil matters, David explores every option available to prevent unanticipated tax liabilities from devastating a client’s business, either by resolving the controversy during the IRS audit process or in litigation before the U.S. Tax Court, U.S. Court of Federal Claims or the federal district and bankruptcy courts. David also has deep experience in resolving administrative controversies before state and local tax authorities, including disputes over income tax, sales/use tax and franchise tax.

David devotes a substantial part of his practice to defending businesses and individuals facing tax problems that not only trigger a potentially higher tax bill, but also a criminal investigation or prosecution. Regardless of whether a case involves allegations of tax evasion, failure to file or a fraudulent return, David focuses on finding a solution during the investigation stage before an indictment is issued. Resolving criminal matters at this early stage is critical, because an indictment significantly increases the likelihood of a conviction at trial, which may result in considerable penalties or even jail time.

David has handled several recent controversies involving issues that are currently in the crosshairs of the IRS, including energy efficiency credits and deductions, tax shelter liability and collection cases targeting nominees and fraudulent transfers. David is also helping clients decipher the recently-enacted U.S. Tax Code provisions, with a particular emphasis on the new rules governing partnership audits.

In addition to his controversy practice, David helps businesses and entrepreneurs develop proactive tax and estate planning strategies to avoid future disputes and minimize all taxes, including income, estate, gift, GST, franchise and sales/use tax.

Outside the office, David spends substantial time giving back to the community and teaching the next generation of lawyers. He is a council member of the State Bar Tax Section and an adjunct professor at Southern Methodist University Dedman School of Law where he teaches the intricacies of Federal and State tax controversy.

Representative Experience

IRS, State Civil and Criminal Tax Litigation / Controversy Work

  • Successfully represented a lighting systems company in an appeal involving a multimillion dollar tax deduction under IRC Section 179D.
  • Obtained full innocent spouse relief for a single mother of two.
  • 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.
Thought Leadership / News
January 17, 2023 
 In the News

Texas Lawbook (subscription required)

September 7, 2022 
 Speeches and Presentations
Choice of Entities and Tax Considerations

Waxahachie Chamber of Commerce

August 29, 2022 
 Speeches and Presentations
Tax Scams Related to Estate Planning

Texas Society of CPAs - Waco Chapter

  • Selected by his peers for inclusion in Woodward/White, Inc.'s The Best Lawyers in America in the field of Tax Law (2016 - 2023)
  • Selected as one of the Best Lawyers in Dallas, Tax Litigation, by D Magazine (2014, 2018 - 2022)
  • Named a "Top 100 Lawyer in Texas" (2018 - 2020), a "Super Lawyer" (2014 - 2022) and a "Rising Star" (2010 - 2013) 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)
Organizational Involvement

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, 2021 - 2022)
    • Advanced Tax Law and Tax Law 101, Committee Member (2011 - present)
    • Annual Meeting Planning Committee Member (2015) 
    • Tax Controversy Committee Vice Chair (2013)
    • Leadership Academy Participant (2012 - 2013)
  • Texas Board of Legal Specialization, Tax Law Advisory Commission (2019 - 2025)
  • American College of Tax Counsel, Fellow
  • American Bar Association
  • Dallas Bar Foundation, Fellow

Community Involvement, Memberships & Affiliations​

  • AVANCE-Dallas 
    • Chair of the Board (2017)
    • Board of Directors - Board Secretary (2012 - 2017)
  • Graduate, Glass Leadership Institute, Anti-Defamation League
  • LL.M., Taxation, University of Denver Sturm College of Law (2006)
  • J.D., University of Denver Sturm College of Law, Editor, Denver Journal of International Law & Policy, 2003-2005; Clinical Practice Award: Low Income Taxpayer Clinic; Scholastic Excellence Award: Labor Law. (2005)
  • M.A., Middlebury College (1999)
  • B.A., Bates College (1996)
Bar Admissions
  • Texas (2007)
  • Colorado (2005)
Court Admissions
  • 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 Court of Federal Claims (2008)
  • United States District Court, Northern District of Texas (2007)
  • United States District Court, Western District of Colorado (2007)
  • United States Tax Court (2006)
  • Spanish - Fluent