Overview

David is an experienced corporate tax attorney and Shareholder in Maynard Nexsen’s Economic Development and Tax practice groups. He also works closely with the Firm’s Charitable Foundations & Tax-Exempt group as well as its Emerging Businesses group.

For over 15 years, David has been a trusted advisor to corporations, LLCs, tax-exempt organizations, and other business entities on matters involving tax planning, business structuring, compliance, and strategic advice that aligns with the clients’ business objectives, while minimizing risk and maximizing efficiency.

With more than 10 years of experience helping clients evaluate, analyze, negotiate, and procure incentives for new builds or expansion projects, David is one of the most active economic development attorneys based in the State of Alabama.

David utilizes his specialized tax training to help businesses of all sizes and industries navigate complex federal, state, and local taxation issues; economic incentives procurement; joint venture formations; strategic business transactions; mergers and acquisitions; tax structuring; audit defense; general business planning; and corporate governance. He applies his broad experience and due diligence to help ensure his business clients are compliant with the tax laws impacting their business.

Community & Professional

  • Economic Development Association of Alabama
  • Federal Tax Clinic, Board Member and Secretary
  • Alabama State Bar Association, Tax Section

Experience

Economic Development

  • Assisted multiple global technology companies obtain state and local incentives for data center projects in Alabama.
  • James Hardie Building Products, Inc. – Assisted global cement siding manufacturer in procurement of state and local incentives for a multi-phase project with an estimated $600 million investment and over 400 new jobs.
  • Evonik Corporation – Assisted a world leader in specialty chemicals with state and local incentives related to multiple Alabama projects.

Tax Controversy

  • United Services Automobile Association and Affiliates v. Various Alabama Counties & Cities – Successfully settled claims related to jurisdictions’ denial of taxpayers’ business license refund petitions.
  • Asphalt Consultants, Inc. v. Various Alabama Counties & Cities (Alabama Tax Tribunal, Docket No. County/City 19-100-LP, January 24, 2020) – Successfully appealed final assessments of local sales tax that were levied after private auditing firm found that the taxpayer failed to collect and remit sales tax on customer sales. The Alabama Tax Tribunal agreed with the argument that the taxpayer had a lack of nexus with the respective cities and counties that would have imposed the collection obligation. The final assessments were voided in their entirety.
  • Amelia R. and Campbell B. Lanier, IV v. State of Alabama Department of Revenue (Alabama Tax Tribunal, Docket No. Inc. 17-268-LP, December 5, 2019) – Successfully appealed a final assessment of Alabama personal income tax arising from the denial of a bad debt deduction in connection with a nonbusiness loan transaction. The final assessment was voided in its entirety.
  • John A. & Ann A. Gasser v. State of Alabama Department of Revenue (Alabama Department of Revenue Administrative Law Division, Docket No. Inc. 11-489, October 15, 2012) - Successfully appealed a final assessment of Alabama personal income tax arising from the receipt of settlement proceeds by non-resident shareholders of an Alabama-headquartered corporation who had sued the corporation and certain insiders for fraud. The final assessment was voided in its entirety.

Recognitions

Recognition

  • Chambers USA, Tax, Alabama (2024 - present)
  • The Best Lawyers in America© for Tax Law (2020 - present) and Economic Development Law (2021 - present)

Media

Speaking Engagements

Setting Up and Counseling Nonprofits
June 7, 2019
Presenter at the Birmingham Bar Association

Helping Your Clients Select the Best Entity Option
October 12, 2017
Presenter at National Business Institute Seminar

Hot Legal Topics in Alabama Economic Development
July 25, 2017
Co-presenter at Economic Development Association of Alabama Summer Conference 2017

Young Professionals Summit: Navigating the Legal Hurdles in Winning & Closing Projects
January 31, 2017
Co-presenter at Economic Development Association of Alabama Winter Conference 2017

2015 Alabama Tax Legislative Update
October 30, 2015
Co-Presenter at CLE Alabama's 2015 Business Law Seminar

Understanding the Alabama Limited Liability Company Law of 2014
Summer 2015
Co-presenter at Accounting Firm Lunch and Learn Series

How State and Local Governments Use Tax and Other Incentives to Attract Businesses
May 18, 2013
Co-presenter at American Bar Association Young Lawyers Division Spring Conference 2013

Legal Aspects of Nonprofit Fundraising
March 10, 2011
Co-presenter at The Alabama Association of Nonprofits' 2011 Nonprofit Summit

Videos/Podcasts

Admissions

  • State Bar: Alabama
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