David W. Bunning

David W. Bunning

David W. Bunning is a tax litigator with substantial experience in federal, state, and local tax litigation, audits, and controversies, including prior service as a Trial Attorney with the Tax Division of the U.S. Justice Department. His practice also focuses on issues of state and local taxation. David is a member of the bars of California and New York and has advised on and litigated federal, state, and local tax issues in a variety of jurisdictions and forums.

Areas of Concentration

· Federal, state and local tax controversies, including audits, administrative proceedings and litigation

· State and local taxation, including personal income taxes, domicile and residency issues, franchise and corporate taxes, sales and use taxes, real estate transfer tax, and commercial rent and occupancy tax.

· Federal taxation, including income, withholding, estate, gift and excise taxes, worker classification issues, reasonable compensation, transfer pricing, pass-through entities, and tax-exempt entities

· Federal, state and local tax collection matters, including offers in compromise, payment agreements, responsible officer issues, lien and levy issues, abatement of penalties and interest, transferee liability issues, voluntary disclosures.

Significant Representations

· In a case of first impression, represented corporation in U.S. District Court in obtaining a refund of over $3 million in federal income tax and interest, for Targeted Jobs Tax Credits for which no state certifications were issued. Perdue Farms, Inc. v. United States, 1999 U.S. Dist. Lexis 10774, 99-2 U.S. Tax Cas. (CCH) 50,659, 84 A.F.T.R.2d (RIA) 5216 (D. Md.,1999).

· Numerous sales tax cases involving a variety of industries, services, products, and issues, many of which resulted in refunds to clients.

· Represented individuals assessed with sales tax for purchase of tools and equipment used in performing the taxable service of asbestos removal, resulting in New York State not only conceding the case abating the assessment, and refunding the tax collected, but also issuing an advisory opinion reversing its previous position and determining that such purchases are not taxable.

· A number of estate and gift tax cases involving transfers of family limited partnership interests and other assets, resulting in settlements significantly below the proposed assessments.

· Audits and proceedings before the New York State Division of Tax Appeals including
- the audit of an individual with over $5 million of income involving issues of domicile, residence, and allocation which resulted in no additional tax due, and
- a case before the Division of Tax Appeals in which assessments of over $400,000 in tax and interest were canceled after it was proved that the State mailed notices of deficiency to the wrong address.

· Offers in compromise and installment payment agreements, issues involving tax liens and tax levies and other collection devices, freezes on collection, abatement of penalties and abatement of interest, voluntary disclosures.

Awards & Recognition

· Selected by Super Lawyers magazine, 2007 and 2008

Previous Employment

· Trial Attorney, Tax Division, Civil Trial Section, Western Region, U.S. Department of Justice, 1984-1988 (Honors Program)

Clerkship

· Law Clerk, Honorable Lawrence T. Lydick, U.S. District Judge, Los Angeles, California, 1982-1984

Articles, Publications, & Lectures

Articles

· Co-Author, "New Penalties Apply to Gift and Estate Tax Return Preparers - Trust & Estate Attorneys Beware," Warren's Heaton Legislative & Case Digest, December 2007

· Author, "Banks and other Lienholders Need to Defend Against IRS Levy Even if They Have a Superior Lien or a Right of Setoff," The Banking Law Journal, November/December 2006

· Author, "Refunds-And Broader Implications-Result From Jobs Credit Certification Decision In Perdue Farms," CCH Federal Tax Weekly, July 15, 1999

· Author, "Sixth Circuit's De Novo Standard For Review Of Substantial Understatement Penalty Allows Taxpayers Second Chance," CCH Federal Tax Weekly, November 19, 1998

· Author, "Supreme Court's Approval of Allocation of Administrative Expenses To Income Preserves Estate's Marital And Charitable Deductions," CCH Federal Tax Weekly, May 8, 1997

· Authored article on New York State sales tax as it applies to a vendor's purchase of tangible personal property used in providing a taxable service (ABA The State and Local Tax Lawyer, May 1997)

· Author, "Tax Consequences of Estate's Allocation of Administrative Expenses," CCH Federal Taxes Weekly, February 6, 1997

· Author, "New York Court Denies Deferred Sale Treatment for Gains Tax on Eminent Domain Taking," RIA State and Local Taxes Weekly, May 13, 1996

· Author, "New York Upholds Auto Damage Sales Tax Withholding," RIA State and Local Taxes Weekly, January 23, 1995

· Author, "State Regulation of Indian Traders to Collect Cigarette Taxes is Not Preempted by Federal Law," RIA State and Local Taxes Weekly, July 1994

· Authored article on the enforcement of IRS summonses issued at the request of a treaty partner of the United States (22 Int'l Lawyer 989, Winter 1988)

· GT Attorneys Secure Targeted Job Tax Credits, GT Alert, November 1999

Lectures

· Speaker, "New York State Tax Issues for Temporary Workers and Telecommuters, " Lunch hosted by Lexis-Nexis at the 27th annual New York CPA Business and Technology Conference, hosted by the New York State Society of CPAs, July 17, 2006

Speeches

· Speaker, Foundation for Accounting Education, Small Business Consulting Conference, September 25, 1996

Documents by this lawyer on Martindale.com