Gair, David C. Photo

Our People

David C. Gair

Associate
D: 469.320.6046
T: 214.954.4135 F: 469.320.6845

Education
  • 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 District Court, Northern District of Texas, 2007
  • United States Court of Federal Claims, 2008
  • United States District Court, Western District of Colorado, 2007
  • United States Tax Court, 2006
Language
  • Spanish - Fluent

Board Certified - Tax Law - Texas Board of Legal Specialization

David Gair is Board Certified in Tax Law by the Texas Board of Legal Specialization and is the author of the Texas Tax Talk law blog.

David focuses 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. David's representation involves complex international and domestic civil and criminal matters.

He also does a significant amount of administrative controversy work. This often involves representation of clients who are under criminal investigation, a civil audit or who have serious IRS collection concerns.

David's practice also involves tax planning for entrepreneurs and businesses. This planning is holistic in nature and involves examining solutions that best serve the client from the myriad of taxation, liability concerns, and other regulatory issues.

David was admitted to practice in Texas in 2007 and in Colorado in 2005.

Board Certifications

  • Board Certified in Tax Law by the Texas Board of Legal Specialization

Representative Experience

IRS, State Civil and Criminal Tax Litigation / Controversy Work

  • 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.

Planning & Transaction Work

  • Preparation of Estate planning documents, including Wills, Trusts
  • Family Limited Partnerships
  • Corporate and Partnership tax planning
  • Income tax planning for troubled businesses and entrepreneurs
  • Formation of Entities and preparation of documentation for corporations, limited liability companies, professional associations.
  • Prepared tax opinion on various matters, including 1031 Exchanges, Prohibited Transactions for IRAs, listed transactions, etc.

Professional Activities, Memberships & Affiliations

Memberships

  • State Bar Advanced Tax Law and Tax Law 101, Committee Member (2011-Present)
  • Texas Bar Association, Section on Taxation, Leadership Academy Participant (2012-2013)
  • American Bar Association
  • Dallas Bar Association
  • Member of the Tax Council of the Tax Section of the Dallas Bar Association (2013-2014)

Community Involvement, Memberships & Affiliations

  • ADVANCE-Dallas - Board of Directors (2012-Present)
  • State Bar of Texas' Tax Section, assisted pro se taxpayers in U.S. Tax Court

Honors

  • Selected for inclusion in Texas Super Lawyers - Rising Stars Edition (2010 - 2013)