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 and Leader of the Tax Controversy Practice Group, 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.