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, from audits and litigation to investigations and collection matters. Whether his client is an international corporation involved in multimillion-dollar tax litigation or a domestic partnership facing an audit for the first time, David’s goal is to find the most effective way to protect the client’s interests and minimize taxes to the fullest extent permitted by law.
In civil matters, David explores every available option to prevent unanticipated tax liabilities from devastating a client’s business, either by resolving the controversy during the IRS audit process or through litigation before the U.S. Tax Court, U.S. Court of Federal Claims or federal district and bankruptcy courts. David also has extensive experience resolving administrative controversies before state and local tax authorities, including disputes involving income tax, sales and use tax and franchise tax.
David devotes a substantial part of his practice to defending businesses and individuals facing tax problems that may trigger not only a higher tax bill but also a criminal investigation or prosecution. Whether a case involves allegations of tax evasion, failure to file or filing 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 substantial penalties or even jail time.
David has handled several recent controversies involving issues 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 also helps clients decipher recently enacted provisions of the U.S. tax code, with particular emphasis on the new rules governing partnership audits.
In litigation settlements, David’s understanding of the tax reporting process allows him to structure settlements efficiently and in compliance with applicable law. His familiarity with qualified settlement funds allows him to manage and distribute settlement proceeds in a tax-advantageous manner while providing strategic guidance and tailored solutions to clients navigating complex litigation and settlement scenarios.
David also maintains an estate planning and private wealth practice that complements his controversy work. He helps businesses, entrepreneurs and families develop proactive estate and business succession strategies. His work includes preparing wills and trusts, designing family limited partnerships and family limited liability companies and advising clients on entity formation and business transactions. Through this work, David helps clients preserve and transfer wealth, minimize estate, gift and generation-skipping transfer taxes and avoid future disputes.
Outside the office, David dedicates substantial time to serving his community and teaching the next generation of lawyers. He is a council member of the State Bar of Texas Tax Section and a professor and associate director of the Tax LL.M. program at Southern Methodist University Dedman School of Law, where he teaches the intricacies of federal and state tax controversy.