David C. Gair

Partner | Troutman Pepper Locke

Adjunct faculty

Board Certified in Tax Law by the Texas Board of Legal Specialization, David defends 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, he 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.

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. He also has deep experience in resolving administrative controversies before state and local tax authorities, including disputes involving income tax, sales/use tax, and franchise tax.

David has handled several recent IRS controversies, including energy efficiency credits and deductions, tax shelter liability, and collection cases targeting nominees and fraudulent transfers. He also helps 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 taxes, including income, estate, gift, GST, franchise, and sales/use tax.

Area of expertise

  • Tax Matters
  • Tax Litigation

Education

B.A., Bates College
M.A., Middlebury College
J.D., University of Denver Sturm College of Law
LL.M., Taxation, University of Denver Sturm College of Law

Courses

Federal Tax Procedure I