Education

  • Michigan State University, B.A. economics (1980) high honors
  • The George Washington University Law School, J.D. (1983) high honors

Admissions

  • District of Columbia
  • U.S Tax Court
  • U.S Court of Federal Claims
  • U.S. Court of Appeals, Sixth Circuit
  • U.S. Court of Appeals, Seventh Circuit

David J. Fischer

Partner
dfischer@crowell.com
+1.202.624.2650

For high-stakes tax controversies that are not resolved on IRS examination, David Fischer knows the IRS Independent Office of Appeals and IRS administrative procedures, understands your business and the financial impact of your tax disputes, and, with your team, finds an efficient solution. Where tax controversy turns to tax litigation, David has a record of success in all tax forums. Clients trust him with their most important issues — and he delivers.

For almost 40 years, David has worked with IRS Appeals, the Advance Pricing Agreement program and U.S. Competent Authority, and fast-track and other IRS alternative dispute resolution programs to resolve complex tax matters, and he has litigated against the IRS in U.S. Tax Court, the Court of Federal Claims, and district courts. His current emphasis is on international issues, transfer pricing, environmental tax credits, complex financial transactions, and domestic manufacturing production deductions in the software, health care, financial, oil and gas, and hospitality industries.

David is recognized by his clients and peers as a top tax lawyer in Chambers USA in the area of Nationwide Tax Controversy and in Best Lawyers in America in the Tax Law Practice area. He is a member of the Court Practice and Procedure Committee of the American Bar Association Section of Taxation and a regular speaker before the Tax Executives Institute, the ABA, and other professional organizations. David has an active pro bono practice, assisting individuals in claiming Child Tax Credits and representing charitable organizations before the IRS in tax controversies.



Representative Matters

  • Representing public health care companies in federal district court litigation on the Section 199 production activities deduction for software. 
  • Representing public defense contractor on partnership issues before IRS Appeals. 
  • Representing public national bank on accounting for financial transactions and partnership issues before IRS Appeals. 
  • Representing public oil and gas company on environmental tax credits focused on carbon capture and sequestration. 
  • Representing public hospitality company on multilateral advance pricing agreement. 
  • Represented public software company on U.S. taxation of transfer of intellectual property to Luxembourg.
  • Represented multinational retail company in transfer pricing dispute before U.S. Competent Authority, fully conceded without need for government-to-government negotiation. 
  • Represented public companies concerning cost sharing buy-in payments before IRS Appeals, including case considered for designation for litigation.
  • Led industry-wide resolution of amortization of baseball player contracts through the IRS industry issue resolution program.


Insights


Speeches & Presentations



Publications



Client Alerts & Newsletters



Press Coverage



Firm News & Announcements

August 18, 2022 The Best Lawyers in America 2023 Recognizes 54 Crowell & Moring Attorneys, Three Selected as Lawyer of the Year
June 1, 2022 Chambers USA 2022 Ranks 70 Crowell & Moring Lawyers and 37 Practice Areas Among Best in U.S.
August 19, 2021 The Best Lawyers in America 2022 Recognizes 53 Crowell & Moring Attorneys, One Selected as Lawyer of the Year
May 20, 2021 Chambers USA 2021 Ranks 63 Crowell & Moring Lawyers and 30 Practice Areas Among Best in U.S.
February 17, 2020 Crowell & Moring’s Tax Group Recognized by World Tax and World Transfer Pricing
September 1, 2013 Super Lawyers 2013 Recognizes 64 Crowell & Moring Attorneys
July 17, 2012 Crowell & Moring Expands Tax Group with Addition of Two Tax Controversy and Litigation Partners