David A. Roby, Jr.

David A. Roby, Jr.: Attorney with Eversheds Sutherland (US) LLP
  • Partner at Eversheds Sutherland (US) LLP (436 Attorneys)
  • 700 Sixth Street NW, Suite 700, Washington, DC 20001-3980
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Biography

With more than 15 years of experience, David Roby provides federal tax advice to national and multinational companies and partnerships concerning a wide variety partnership, corporate and consolidated return issues. He regularly advises clients on the federal tax aspects of sales and acquisitions, mergers and other corporate reorganizations, spin-offs, internal restructurings and leasing transactions. In addition, he provides advice with respect to the structuring and operation of domestic and international partnerships, limited liability companies and other joint ventures. David also advises start-up companies on choice-of-entity and other business structuring issues.

David’s practice includes a particular focus on providing solutions to the federal tax matters and problems faced by public and private investment companies and funds in their complex financial transactions. His clients include regulated investment companies (RICs), business development companies (BDCs), hedge funds, private equity funds, venture capital funds, real estate investment funds and real estate investment trusts (REITs).

David began his legal career with a clerkship in the U.S. Tax Court, and he has experience in all aspects of federal tax controversy and litigation. His practice before the Internal Revenue Service (IRS) includes providing advice on audits and appeals, drafting protests and ruling requests, and negotiating settlements. As a litigator, he advises on cases in tax court and federal district and appellate courts.

Clerkships

Honorable Carolyn P. Chiechi, U.S. Tax Court.

Experience

“Tax law is a very complex and challenging practice, and it changes day to day. In the tax world, one might think that there would be a specific ‘right answer’ for every question or problem, but there’s not necessarily a right answer for everything. In my work, I’m searching to find the best answer possible-and I enjoy that challenge.”

Experience

Assisted clients on structuring, documenting debt and equity offerings for BDCs and closed-end funds.
Represented Eagle Energy Partners in its sale to Lehman Brothers Commodities Holdings.
Represented Fifth Street Finance in $140 million IPO.
Represented Enbridge Inc. in negotiating the acquisitions of shovel-ready wind power projects in Texas (249 MW) and West Virginia (103 MW), including Turbine Supply Agreements, BOP contracts, offtake agreements and tax equity financing arrangements.

News

In the News

Reversing Course - Proposed Regulations Reverse IRS Ruling Position on Treatment of Income from CFCs and PFICs for RIC Qualification Purposes (December 2016)
Lexis Federal Tax Journal Quarterly
Sutherland’s legal alert, “Reversing Course-Proposed Regulations Reverse IRS Ruling Position on Treatment of Income from CFCs and PFICs for RIC Qualification Purposes,” is featured in the December ...

Domestic Deals Ensnared in Push to Stop Inversion Benefits (May 2, 2016)
Bloomberg Law
Sutherland Partners William Pauls, David Roby and Carol Tello are quoted in this Bloomberg Law article regarding new Internal Revenue Service rules primarily intended to keep U.S.-based companies ...

Sutherland Attorneys Manage Wind, Gas and Oil Deals (December 4, 2015)
Daily Report
In an article published by the Daily Report, a number of Sutherland attorneys in Atlanta, Houston, New York and Washington DC are recognized for handling three energy deals in wind, natural gas and ...

Partnerships Facing New Level of Scrutiny from IRS (November 16, 2015)
Pensions & Investments
In an article published by Pensions & Investments, Sutherland Partner David Roby describes the impact of new federal rules that increase IRS audit scrutiny on partnerships. David says the rules “have ...

Data Center M&A Spikes as REIT Sector Matures (July 16, 2015)
Law360
Sutherland’s legal alert, “IRS Issues Favorable Private Letter Ruling to Data Center REIT,” is mentioned in the Law360 article, “Data Center M&A Spikes as REIT Sector Matures.”

Press Releases

Sutherland Represents Schoeller-Bleckmann Oilfield Equipment in Acquisition of Downhole Technology (April 1, 2016)
HOUSTON-Sutherland Asbill & Brennan LLP is pleased to announce that the firm represented global oilfield equipment supplier Schoeller-Bleckmann Oilfield Equipment AG (SBO) in its acquisition of ...

Sutherland Represents Freepoint Commodities in Joint Acquisition of St. Croix Oil Storage Terminal (December 2, 2015)
HOUSTON-Sutherland Asbill & Brennan LLP is pleased to announce that the firm represented commodities merchant Freepoint Commodities LLC, in a joint venture with private equity firm ArcLight Capital ...

Publications

“The highlight of this job is solving problems with clients-finding a good result for a client, especially in an unexpected situation or where there’s a lot of money at stake. The challenge of it-getting a complex issue, doing the analysis-is very rewarding in and of itself, but getting to the right answer for the client is always the best part.”

Legal Alerts

Legal Alert: Spinning in circles, Treasury resumes original course on regulated investment company income rules (March 25, 2019)
On March 19, 2019, the Internal Revenue Service (IRS) and Treasury Department (Treasury) issued final regulations (T.D. 9851) (Final Regulations) under section 851 addressing the income test ...

Legal Alert: IRS provides IRC 817(h) diversification guidance on a new form of mortgage-backed security to be issued by Fannie Mae and Freddie Mac (October 24, 2018)
On October 16, 2018, the Internal Revenue Service (IRS) released Rev. Proc. 2018-54,1 which addresses the treatment of a new mortgage-backed security under the diversification rules of IRC 817(h). ...

Legal Alert: SEC Staff states that IRS Form 1099-DIV cannot be used to satisfy the requirements of Section 19(a) of the Investment Company Act of 1940 (September 13, 2018)
Section 19(a) of the Investment Company Act of 1940 (the 1940 Act) generally prohibits a business development company (BDC) or a registered investment company from making a distribution from any ...

Legal Alert: A new life for leveraged partnership structures; Treasury and the IRS issue proposed regulations under the disguised sale rules (June 22, 2018)
Introduction On June 19, 2018, Treasury and the Internal Revenue Service (IRS) published proposed regulations (REG-131186-17) (2018 Proposed Regulations) concerning the manner in which partnership ...

Client Alert: Highlighting itemized deduction limitations for private BDC investors (June 6, 2018)
In collaboration with RSM.
In collaboration with RSM.

Legal Alert: Tax Reform Provisions Affecting BDCs and Closed-End Funds (December 19, 2017)
As discussed in Eversheds Sutherland (US) LLP’s Quick Call: Legislative and Tax Reforms - What This Could Mean for Business Development Companies, Congress is currently negotiating a tax reform ...

Legal Alert: Partnership Tax Allocations: Recent IRS CCA Scrutinizes Purported Loss Allocations of a Non-US Partnership (October 31, 2017)
Chief Counsel Advice 201741018 (the CCA), which was released on October 13, 2017, considers the manner in which losses of a non-US partnership should be allocated among the partnership’s US and ...

Legal Alert: Big Six Releases Tax Framework: It’s Time to Get Dynamic (September 28, 2017)
Treasury Secretary Steven Mnuchin, National Economic Council Director Gary Cohn, House Speaker Paul Ryan, Senate Majority Leader Mitch McConnell, House Ways and Means Committee Chairman Kevin Brady ...

Legal Alert: Tax Court Rejects IRS’ Position in Rev. Rul. 91-32 (July 20, 2017)
On July 13, 2017, the Tax Court, in Grecian Magnesite, Industrial & Shipping Co., SA v. Commissioner, 149 T.C. 3 (2017), rejected Rev. Rul. 91-32, 1991-1 C.B. 107, and held that a non-US partner’s ...

Legal Alert: Treasury Identifies Significant Regulations Subject to Modification or Repeal (July 13, 2017)
On July 7, 2017, Treasury identified eight significant regulations, including regulations under sections 385 (treatment of certain debt as equity), 752 (partnership liabilities), 367 (outbound ...

Articles

A Bipartisan Problem for Private Funds: How Current Regulations Complicate IRS Audits of Partnerships (Part Two of Two) (April 28, 2016)
Hedge Fund Law Report
In an article published by the Hedge Fund Law Report, Sutherland Partner David Roby writes about significant amendments to the procedural rules governing federal income audits and judicial ...

A Bipartisan Problem for Private Funds: How Current Regulations Complicate IRS Audits of Partnerships (Part One of Two) (April 21, 2016)
Hedge Fund Law Report
In an article published by the Hedge Fund Law Report, Sutherland Partner David Roby writes about significant amendments to the procedural rules governing federal income audits and judicial ...

Regulatory Watch List for 2012: Commodity ETF Industry (February 16, 2012)
Reprinted with permission from Securities and Banking Law360

Revision of RIC Tax Rules (November 2010)
Practical U.S./Domestic Tax Strategies

Recent FSA Reviews Special Allocations Front Loading Deductions to U.S. Partner and Income to Foreign Partner (Winter 2002)
Taxation of Global Transactions

Municipal Bankruptcy: Will Labor Be Forced to Take the Proverbial Haircut? (1992)
Georgia Law Review

Newsletters

Eversheds Sutherland Global Tax Brief (July 2017)
The Eversheds Sutherland Global Tax Brief is a collection of tax developments from our attorneys across the globe. We hope you enjoy this issue of the Brief and look forward to sharing more updates ...

Eversheds Sutherland Global Tax Brief (April 2017)
The Eversheds Sutherland Global Tax Brief is a collection of tax developments from our attorneys across the globe. We hope you enjoy our second issue of the Brief and look forward to sharing more ...

Eversheds Sutherland Global Tax Digest (March 2017)
Introducing the Eversheds Sutherland Global Tax Digest-a collection of tax developments from our attorneys across the globe. With the combination of Eversheds and Sutherland came expanded ...

Presentations

“I’ve worked on complex tax litigation that took years to work out, and that work was very rewarding. I’ve also had the opportunity to work on multibillion dollar transactions that happened much more quickly, but that also gave me the satisfaction that comes when you’re working with your client to acquire or sell something, and structure a transaction that meets their goals.”

Presentations

Section 199A Deduction (or I Learned to Stop Worrying and Embrace the Complexity) (November 12, 2018)
Atlanta Tax Forum
Eversheds Sutherland (US) Partner David Roby presents Section 199A Deduction (or I Learned to Stop Worrying and Embrace the Complexity) at the Atlanta Tax forum on November 12, 2018, in Atlanta, ...

The Realities of Tax Reform on Private Equity Funds (October 15, 2018)
2018 National Summit for Middle Market Funds
Eversheds Sutherland (US) Partner David Roby presents The Realities of Tax Reform on Private Equity Funds at the 2018 National Summit for Middle Market Funds in Palm Beach, Florida.

2018 TEI Region II Tax Forum (June 4-5, 2018)
Eversheds Sutherland is a proud co-sponsor of the 2018 TEI Region II Tax Forum taking place June 4-5, 2018, at the Borgata Hotel in Atlantic City, New Jersey. The Tax Forum will include four plenary ...

Webcast: A Primer on Private BDCs (March 13, 2018)
On March 13, 2018, the Eversheds Sutherland Capital Markets and Investments team hosted a webcast on private business development companies (BDCs). The webcast included an overview on: The ...

Podcast: Quick Call: BDC Industry Update (November 17, 2016)
Sutherland attorneys Cynthia Krus, Harry Pangas, David Roby, and William Watts present their bi-monthly roundup of recent BDC industry developments. The call will include:The new Form ADV ...

Impact of the New Partnership Audit Rules on the Energy Industry (February 17, 2016)
ACC Legal Quick Hit
Sutherland Partners Wes Sheumaker and David Roby present “Impact of the New Partnership Audit Rules on the Energy Industry” during a Legal Quick Hit hosted by the ACC on February 17, 2016.

Hot Topics for Private Funds (October 21, 2015)
A number of critical issues pose challenges or create opportunities for private fund managers. On Wednesday, October 21, please join Sutherland partners Daphne Frydman, Michael Koffler, Yasho Lahiri, ...

Quick Call: Impact of Proposed IRS Regulations on Fee Waiver Arrangements (September 18, 2015)
On July 22, 2015, the Internal Revenue Services (IRS) issued proposed regulations that would deny favorable tax treatment to certain fee waiver arrangements frequently employed by fund managers. The ...

International Joint Ventures (September 30, 2014)
BNA Tax Aspects of International Acquisitions and Reorganizations
Sutherland Attorneys David Roby and Jennifer Molnar present International Joint Ventures at the BNA Tax Aspects of International Acquisitions and Reorganizations Seminar in Washington, DC on ...

Over the Hedge: Current Tax Considerations in the Structure and Operations of Hedge Funds and Other Private Funds (July 17, 2012)
Sutherland Webinar

Multimedia

Webcast: A Primer on Private BDCs (March 13, 2018)
On March 13, 2018, the Eversheds Sutherland Capital Markets and Investments team hosted a webcast on private business development companies (BDCs). The webcast included an overview on: The ...

Podcast: Quick Call: Legislative and Tax Reforms - What This Could Mean for Business Development Companies (November 6, 2017)
On November 2, 2017, members of the House Ways and Means Committee released a proposed bill to reform the current tax code. Eversheds Sutherland (US) attorneys Cynthia M. Krus, David A. Roby, Jr., ...

Podcast: Quick Call: BDC Industry Update (November 17, 2016)
Sutherland attorneys Cynthia Krus, Harry Pangas, David Roby, and William Watts present their bi-monthly roundup of recent BDC industry developments. The call will include:The new Form ADV ...

Webcast: Hot Topics in the Taxation of Private Investment Funds (March 13, 2013)
Sutherland Partners Robb Chase, Bob Copps and David Roby will address recent regulatory and legislative developments affecting the taxation of private investment funds. In particular, the program ...

Podcast: Taxes Turn: Legislative Proposals to Reform Taxation of Financial Instruments (January 31, 2013)
On January 24, 2013, the Chairman of the U.S. House Ways and Means Committee issued a discussion draft of proposed legislation that would reform the taxation of financial products, including debt ...

Podcast: Over the Hedge: Current Tax Considerations in the Structure and Operations of Hedge Funds and Other Private Funds (July 17, 2012)
Please join Sutherland's Private Funds Team for a webinar regarding current tax considerations in the structure and operation of hedge funds and other private funds. This program will provide an ...

Areas of Practice (11)

  • Tax
  • Federal Tax
  • Capital Markets & Investments
  • Private Capital
  • Private Equity
  • Mergers & Acquisitions
  • Business Development Companies
  • Venture Capital & Early Stage Finance
  • Private Investment Funds
  • Tax Controversy & Litigation
  • Mutual Funds

Education & Credentials

Contact Information:
202.383.0137  Phone
www.eversheds-sutherland.com
University Attended:
Florida State University, B.S., cum laude
Law School Attended:
University of Georgia School of Law, J.D., cum laude, Member, Georgia Law Review, Order of the Coif; University of Florida Levin College of Law, LL.M.
Year of First Admission:
1993
Admission:
Georgia, Inactive; U.S. Tax Court; District of Columbia; Florida
Memberships:

Professional Activities
Member, Partnership and LLC Committee, Taxation Section, American Bar Association
Member, Taxation Section, District of Columbia Bar

Birth Information:
Brookings, South Dakota, January 3, 1968
ISLN:
909762313

Peer Reviews

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*Peer Reviews provided before April 15, 2008 are not displayed.

Documents (20)

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