David J. Fischer

Admitted to practice: District of Columbia

Court admissions: United States Tax Court, United States Court of Federal Claims, United States Court of Appeals for the Sixth Circuit, United States Court of Appeals for the Seventh Circuit

Speeches & Presentations

• "TEI Detroit Chapter," 2021 IRS Administrative Affairs Meeting (February 23, 2021). Presenters: David J. Fischer, S. Starling Marshall, and Teresa Abney.
• "IRS Appeals Procedures and Priorities during the COVID-19 Pandemic; Hot Topics in IRS Enforcement," 2021 TEI Cincinnati-Columbus Ohio Chapter IRS Administrative Affairs Meeting (January 21, 2021). Presenters: David J. Fischer, S. Starling Marshall, Carina C. Federico, and Eleanor Moran McWaters.
• "LB&I Procedures and Priorities during the COVID-19 Pandemic," 2021 TEI Cincinnati-Columbus Ohio Chapter IRS Administrative Affairs Meeting (January 19, 2021). Presenters: David J. Fischer, S. Starling Marshall, Carina C. Federico, and Eleanor Moran McWaters.
• "Transition 2021: Tax in 2021 and Beyond," Crowell & Moring Webinar (December 10, 2020). Presenters: David J. Fischer, S. Starling Marshall, Eric Homsi, and Carina C. Federico.
• "Independent Office of Appeals," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2020 (October 9, 2020). Presenters: David J. Fischer and Eleanor McWaters.
• "Advance Pricing Agreements and Competent Authority Cases," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2020 (October 5, 2020). Presenters: David J. Fischer and Carina Federico.
• "Appeals Part One: Overview of the Appeals Process," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2019, Washington, D.C. (September 13, 2019). Presenters: David J. Fischer and Eleanor Moran.
• "Effective Oral Comminications – Talking Tax to Non-Tax Professionals," TEI’s Annual Audits & Appeals Meeting, Minneapolis, MN (May 20, 2019). Presenter: David J. Fischer.
• "45Q Update," 85TH Annual API Federal Tax Forum, Houston, TX (April 30, 2019). Presenters: David B. Blair and David J. Fischer.
• "Managing Tax Controversies," Tax Executives Institute Cincinnati-Ohio Chapter, Columbus, OH (February 26, 2019). Presenters: David Fischer, Brad Anwyll, Teresa Abney, and Carina Federico.
• "Managing Tax Controversies," Tax Executives Institute Cincinnati-Ohio Chapter, Cincinnati, OH (February 25, 2019). Presenters: David Fischer, Brad Anwyll, Teresa Abney, and Carina Federico.
• "IRS Appeals Update," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2018, Washington, D.C. (September 28, 2018). Presenter: David J. Fischer.
• "International Tax Update," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2018, Washington, D.C. (September 27, 2018). Presenter: David J. Fischer.
• "Sharpening Your Research Edge - Tools & Capabilities," TEI Audit & Appeals Seminar, New Orleans, LA (April 30, 2018). Moderator: David B. Blair; Panelist: David J. Fischer.
• "Tax Presentation," Crowell & Moring's Fourth Annual In-House Recovery Conference, Dana Point, CA (March 8-9, 2018). Presenter: David J. Fischer.
• "Federal Audits Update – Current Developments in International Tax and Transfer Pricing," Tax Executives Institute Philadelphia Chapter, Malvern, PA (December 6, 2017). Presenters: David B. Blair and David J. Fischer.
• "Federal Audits Update – Developments at IRS Appeals," Tax Executives Institute Philadelphia Chapter, Malvern, PA (December 6, 2017). Presenters: David B. Blair and David J. Fischer.
• "Developments at IRS Appeals," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2017, Washington, D.C. (October 6, 2017). Presenter: David J. Fischer.
• "Transfer Pricing Update," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2017, Washington, D.C. (October 5, 2017). Moderator: David J. Fischer.
• "Current Developments in International Tax," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2017, Washington, D.C. (October 5, 2017). Presenter: David J. Fischer.
• "IRS Update," 83rd Annual API Federal Tax Forum, Houston, TX (April 24, 2017). Presenters: David B. Blair and David J. Fischer.
• "Trump and Taxes: Is Corporate Tax Reform Here?" Webinar, Crowell & Moring's First 100 Days Series (December 21, 2016). Presenters: James G. Flood, David B. Blair, David J. Fischer, and W. Scott Douglas.
• "Transfer Pricing Controversy & Competent Authority," BNA/CITE Intermediate U.S. International Tax Seminar, Arlington, VA (December 9, 2016). Presenters: David J. Fischer and Neville R. Jiang.
• "Overview - Transfer Pricing," BNA/CITE Intermediate U.S. International Tax Seminar, Arlington, VA (December 9, 2016). Presenters: David J. Fischer and Neville R. Jiang.
• "Fast Track and IRS Appeals Developments," Crowell & Moring’s Managing Tax Audits and Appeals Seminar 2016, Washington, D.C. and Marina del Rey, CA (September 22 and 30, 2016). Presenters: David J. Fischer and Neville R. Jiang.
• "Impact of LB&I Changes on Transfer Pricing," Managing Tax Audits and Appeals Seminar 2016, Marina del Rey, CA and Washington, D.C. (September 22 and 29, 2016). Presenter: David J. Fischer.
• "Recent Developments in the Law of Privilege and the Work Product Doctrine," Crowell & Moring’s Managing Tax Audits and Appeals Seminar 2016, Marina del Rey, CA (September 22, 2016). Presenter: David J. Fischer.
• “Altera v. Commissioner, Keeping the IRS at Arm’s Length,” “International Update,” and “Issue Focused Exams: The 2016 IRS Reorganization, ” Tax Executives Institute, Inc. (TEI) Chapter Meetings, Cincinnati and Columbus, OH (Cincinnati: February 22, 2016 / Columbus: February 23, 2016). Presenter: David Fischer.
• "Altera v. Commissioner – Keeping the IRS at Arm’s Length Under Section 482 and the Administrative Procedure Act," BNA Paper Presentation to the Bloomberg BNA U.S. International Tax and Transfer Pricing Advisory Board (February 18, 2016). Presenter: David B. Blair and David J. Fischer.
• "Handling Intangibles Tax Controversies," Bloomberg BNA Seminar, Washington, D.C. (December 8, 2015). Presenters: David J. Fischer and David B. Blair.
• "Transfer Pricing Controversy & Competent Authority," Bloomberg BNA Seminar, Washington, D.C. (December 4, 2015). Presenters: David J. Fischer and David B. Blair.
• "Fast Track and Appeals," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2015, San Francisco, CA (October 9, 2015). Presenters: David B. Blair and David J. Fischer.
• "IRS Hires Outside Counsel," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2015, San Francisco, CA (October 9, 2015). Presenters: David B. Blair and David J. Fischer.
• "Updates on U.S. Transfer Pricing," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2015, San Francisco, CA (October 8, 2015). Presenter: David J. Fischer.
• "Updates on U.S. Transfer Pricing," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2015, Washington, D.C. Presenter: David J. Fischer.
• "Effective Use of Alternative Dispute Resolution Strategies," Tax Executives Institute (TEI): Audits and Appeals, San Francisco, CA (May 20, 2015). Presenter: David J. Fischer.
• "Transfer Pricing Overview, Controversy & Competent Authority," BNA/CITE Intermediate U.S. International Tax Seminar, Washington, D.C. (December 5, 2014). Presenters: David M. Blair and David J. Fischer.
• "Notice 2014-52: Anti-Inversion Rules," Managing Tax Audits and Appeals, San Francisco, CA (October 23-24, 2014). Presenter: David J. Fischer.
• "Developments in Transfer Pricing Audits; Advance Pricing Agreements and Competent Authority Procedures; OECD Base Erosion and Profit Shifting Proposals," Managing Tax Audits and Appeals, Washington, D.C. (October 9-10, 2014) San Francisco, CA (October 23-24, 2014). Presenters: David M. Blair and David J. Fischer.
• "A Primer on Audit Strategies: Going Outside the Audit Team," Managing Tax Audits and Appeals, Washington, D.C. (October 9-10, 2014) San Francisco, CA (October 23-24, 2014). Presenter: David J. Fischer.
• "E-Discovery – Use of Predictive Coding in the Tax Court: Dynamo Holdings," Managing Tax Audits and Appeals, Washington, D.C. (October 9-10, 2014) San Francisco, CA (October 23-24, 2014). Presenter: David J. Fischer.
• "IRS Update: Evolution of IRS's Strategy for Auditing Specialized Industries, and LB&I's Current Structure," API Federal Tax Forum (April 28, 2014). Presenters: David B. Blair and David J. Fischer.
• "Challenging IRS Actions: The Administrative Procedure Act," 2014 IRS Administrative Affairs Meeting of Detroit, MI Chapter of the Tax Executives Institute (February 19, 2014). Presenter: David J. Fischer.
• "Current Developments: Transfer Pricing," 2014 IRS Administrative Affairs Meeting of Detroit, MI Chapter of the Tax Executives Institute (February 19, 2014). Presenter: David J. Fischer.
• "Transfer Pricing Overview, Controversy & Competent Authority," BNA/CITE Intermediate U.S. International Tax Seminar (December 6, 2013). Presenters: David J. Fischer and David B. Blair.
• "Managing Transfer Pricing Risk," Association of Corporate Counsel Webinar (November 13, 2013). Presenters: David B. Blair and David J. Fischer.
• "Challenging IRS Actions: The Administrative Procedure Act," Managing Tax Audits and Appeals, Washington, D.C. (October 3-4, 2013) San Francisco, CA (October 17-18, 2013). Presenter: David J. Fischer.
• "Current Developments: Transfer Pricing," Managing Tax Audits and Appeals, Washington, D.C. (October 3-4, 2013) San Francisco, CA (October 17-18, 2013). Presenters: David B. Blair and David J. Fischer.
• "IRS Examination Dos and Don'ts," Managing Tax Audits and Appeals, Washington, D.C. (October 3-4, 2013) San Francisco, CA (October 17-18, 2013). Presenter: David J. Fischer.
• "Panel Discussion: Valuation Methods," Pharmaceutical Valuation Stakeholder Meeting, InterAction, A United Voice for Global Change, Washington, D.C. (October 7, 2013). Panelist: David J. Fischer.
• "Selected Federal Tax Controversy Hot Topics," Tax Executives Institute, Virginia Chapter, Richmond, VA (May 22, 2013). Speaker: David J. Fischer.
• "Tax Controversy Update," Bank Tax Management Forum, Arlington, VA (May 3, 2013). Speakers: David J. Fischer and Harold J. Heltzer.
• "Administrative Procedure Act--Impacts on IRS Audits and IRS Actions," 79th Annual American Petroleum Institute Federal Tax Forum (April 29, 2013). Presenters: David B. Blair and David J. Fischer.
• "Tax Controversy Developments," and "Transfer Pricing," TEI Portland Chapter Tax Conference (April 25, 2013). Presenters: David B. Blair and David J. Fischer.
• "Strategies for Managing Royalty Agreements from a Transfer Pricing Perspective," C&M Global Royalties: Best Practices and Strategies Session (April 10, 2013). Presenters: David B. Blair and David J. Fischer.
• "Hot Topics in Tax Controversy," TEI New Orleans Chapter Meeting (February 19, 2013). Presenters: David B. Blair and David J. Fischer.
• "Tax Issues in Valuation of Charitable Donations of Inventory," Good360 Webinar: Best Practices in Donation Valuation (January 17, 2013). Presenter: David J. Fischer.
• "Transfer Pricing," BNA/CITE Intermediate U.S. International Tax Seminar (December 7, 2012). Presenters: David B. Blair and David J. Fischer.
• "Handling Transfer Pricing Adjustments Before and After the Return; Preparation for a Transfer Pricing Audit; Claiming Setoffs; Current Developments in Transfer Pricing," Crowell & Moring Tax Seminar (October 2012). Presenters: David Blair and David J. Fischer.
• "Ethical Issues for the In-House Tax Practitioner," New York TEI (April 2012). Speaker: David J. Fischer.
• "State Tax Audits: Everything You Wanted to Know But Were Afraid to Ask," New York TEI (October 2011). Speaker: David J. Fischer.
• "Transfer Pricing – U.S. and Foreign Perspectives," Pacific Rim Tax Institute (January 2011). Speaker: David J. Fischer.
• "The Brave New World of Cost Sharing," New York BNA/CITE (June 2010). Speaker: David J. Fischer.

Publications

• "Get Ready For IRS Repatriation Enforcement," Law360 (August 17, 2020). Authors: David Fischer, and Teresa Abney.
• "A Primer On The Tax Credit For Carbon Oxide Sequestration," Tax Notes (July 27, 2020). Authors: David B. Blair, David J. Fischer, Teresa Abney, and Carina C. Federico.
• "INSIGHT: Impact Of Proposed IRS Regulations Under Section 45Q For Carbon Capture Credit," Bloomberg Law (June 17, 2020). Authors: David B. Blair, David J. Fischer, Teresa Abney, Carina C. Federico.
• "10 Insights Into IRS Audits And Appeals Amid COVID-19," Law360 (April 24, 2020). Authors: David J. Fischer, and Teresa Abney.
• "Audits May Increase For US Shareholders Of Foreign Cos." Law360 (June 21, 2019). Authors: David J. Fischer, and Teresa Abney.
• "Altera Reversal Is A Transfer Pricing And APA Win For IRS," Law360 (July 30, 2018). Authors: David J. Fischer, David B. Blair, Charles C. Hwang, and Madeline Obler.
• "Tax – New Burdens for the IRS," Crowell & Moring's Regulatory Forecast 2018 (February 2018). Contributors: David Blair and David Fischer.
• "Tax – New Partnership Audit Regulations: Prepare for Change," Crowell & Moring's Regulatory Forecast 2017 (May 2017).
• "Altera Corp. v. Commissioner: Keeping the IRS at Arm's Length Under S482 and the Administrative Procedure Act," Tax Management International Journal, 45 TMIJ 251 (May 13, 2016). Authors: David B. Blair and David J. Fischer.
• "Litigation Forecast 2016: What Corporate Counsel Need to Know for the Coming Year," a Crowell & Moring LLP publication (January 2016). Contributor.
• "Tax - What Goes Around," Crowell & Moring's Litigation Forecast 2016 (January 2016). Contributor: David Fischer.
• "Likely Impact of the EU's Fiat, Starbucks Tax Rulings," Law360 (October 21, 2015). Authors: David B. Blair, Salomé Cisnal de Ugarte, and David J. Fischer.
• "EU Tax Rulings For Companies Threatened By State Aid Law," Law360 (November 24, 2014). Co-Authors: David B. Blair, David J. Fischer, and Dr. Salomé Cisnal de Ugarte.
• "Calif. Ruling May Hike PE Fund Founders' Tax Liabilities," Law360 (April 14, 2014). Co-Authors: David J. Fischer and Jennifer A. Ray.

Client Alerts & Newsletters

• "IRS Releases Guidance Regarding Section 45Q Carbon Capture and Sequestration Tax Credit," Tax Alert (July 6, 2021). Contacts: David B. Blair, David J. Fischer, Carina C. Federico, Eric Homsi
• "Advance Pricing Arrangement in China: An Effective Tax Planning Tool for Multinational Companies," Tax Alert (May 10, 2021). Contacts: David B. Blair, David J. Fischer, Jackson C. Pai, Ye Zhou, Ph.D.
• "Treasury and the IRS Release Final Regulations Regarding Section 45Q Carbon Capture and Sequestration Tax Credit," Tax Alert (January 8, 2021). Contacts: David B. Blair, David J. Fischer, Carina C. Federico
• "Congress Extends Section 45Q Beginning of Construction Date by Two Years in COVID-Relief Bill," Tax Alert (December 29, 2020). Contacts: David B. Blair, David J. Fischer, Carina C. Federico
• "Director of APMA Hughes Discusses Impact of COVID on APAs and MAP at Crowell & Moring Tax Seminar," Tax Alert (October 29, 2020). Contacts: David J. Fischer, Carina C. Federico
• "Chief of Appeals Keyso Discusses Effect of COVID 19 on IRS Appeals at Crowell & Moring Tax Seminar," Tax Alert (October 21, 2020). Contacts: David J. Fischer, Eleanor Moran McWaters
• "LB&I Tells Employees to Resume Normal Operations," Tax Alert (July 6, 2020). Contact: David J. Fischer
• "Supreme Court Declines Certiorari in Altera, Stock-Based Compensation Cost Sharing Regulations Stand," Tax Alert (June 26, 2020). Contacts: David J. Fischer, Eleanor Moran McWaters
• "IRS Announces Proposed Regulations Under Section 45Q for Carbon Capture Credit," Tax Alert (June 2, 2020). Contacts: David B. Blair, David J. Fischer, Carina C. Federico
• "Ten Things to Know about IRS Audits & Appeals During COVID-19 Pandemic," Tax Alert (April 20, 2020). Contact: David J. Fischer
• "Tips for Managing Tax Audits During the COVID-19 Shutdown," Tax Alert (March 25, 2020). Contacts: David J. Fischer, David B. Blair
• "IRS Issues Welcomed Guidance on Carbon Capture Tax Credit," Tax Alert (March 2, 2020). Contacts: David B. Blair, David J. Fischer, Eleanor Moran McWaters
• "Treasury to IRS: LB&I Campaigns Are Not Meeting Expectations," Tax Alert (October 30, 2019). Contacts: David J. Fischer, Dwight N. Mersereau
• "Director of APMA Hughes Discusses APAs and MAP at Crowell & Moring Tax Seminar," Tax Alert (September 27, 2019). Contacts: David J. Fischer, Eleanor Moran McWaters
• "Deputy Chief of Appeals Keyso Discusses Conferencing Initiative at Crowell & Moring Tax Seminar," Tax Alert (September 25, 2019). Contacts: David J. Fischer, Eleanor Moran McWaters
• "Ninth Circuit Revisits Altera and Again Reverses Tax Court," Tax Alert (June 20, 2019). Contacts: David J. Fischer, Eleanor Moran McWaters
• "IRS Scores a Resounding Transfer Pricing and APA Win: Ninth Circuit Reverses Tax Court Holding in Altera," Tax Alert (July 25, 2018). Contacts: David J. Fischer, David B. Blair, Charles C. Hwang
• "Tax Reform in Small Bites: Beating the BEAT (Base Erosion and Anti-Abuse Tax)," Corporate Alert (January 30, 2018). Contacts: David J. Fischer, Charles C. Hwang
• "Initial IRS Audit Campaigns Include Several International Tax Issues," Tax Alert (February 3, 2017). Contacts: David B. Blair, David J. Fischer
• "European Commission Declares Tax Rulings Granted by Luxembourg and The Netherlands to Fiat and Starbucks Are Illegal State Aid," Tax Alert (October 21, 2015). Contacts: David B. Blair, David J. Fischer
• "Tax Court Strikes Down Treasury Regulation Requiring Cost Sharing of Stock-Based Compensation," Tax Alert (July 29, 2015). Contacts: David J. Fischer, David B. Blair
• "Corporate Taxation and EU Competition Law – Are Tax Rulings for Individual Companies Threatened by EU State Aid Law?," Antitrust Law Alert (November 17, 2014). Contacts: David B. Blair, David J. Fischer
• "IRS Notice 2014-52 Tightens Inversion Rules and Attacks Post-Inversion Tax Reduction Strategies; Government Contract Rules Remain Unchanged," Tax Alert (September 29, 2014). Contacts: David J. Fischer, David B. Blair, Charles C. Hwang
• "IRS Tightening of Inversion Rules Demands Monitoring," Government Contracts Bullet Points (September 29, 2014). Contacts: David B. Blair, Charles C. Hwang, David J. Fischer
• "Managing Tax Audits – C&M Annual Conference," Government Contracts Bullet Points (August 25, 2014). Contacts: David B. Blair, David J. Fischer, Harold J. Heltzer
• "IRS Clarifies Position on Recovery Period for Assets Used in Fuel-Grade Ethanol Production," Regulatory Alert (May 27, 2014). Contacts: David J. Fischer, David B. Blair
• "Wasted Energy: Treasury Reexamines Eligibility Requirements for Renewable Energy Credits (Again) as Uncertainty Remains," Regulatory Alert (May 6, 2014). Contacts: David B. Blair, David J. Fischer
• "New California Tax Ruling Impacts Private Equity Fund Founders," Investment Funds Alert (March 27, 2014). Contact: David J. Fischer
• "Court of Federal Claims Rules Nuclear Decommissioning Obligations Assumed On Purchase Not Included In Basis," Tax Alert (October 29, 2013). Contacts: David J. Fischer, David B. Blair, Charles C. Hwang
• "Managing Tax Audits -- C&M Annual Conference," Government Contracts Bullet Points (September 5, 2013). Contacts: David B. Blair, David J. Fischer, Harold J. Heltzer
• "Chief Counsel Memo Reveals IRS Seeks to Build on its Recent Victories in Partnership Cases," Tax Alert (March 4, 2013). Contacts: David B. Blair, David J. Fischer
• "Third Circuit Reverses Tax Court, Clarifies Scope of Economic Substance Doctrine in Historic Boardwalk Hall, LLC v. Commissioner," Tax Alert (September 11, 2012). Contacts: David B. Blair, David J. Fischer
• "IRS Intends to Issue New Tax Regulations on Outbound Transfers of Intangible Property," Tax Alert (August 2, 2012). Contacts: David J. Fischer, David B. Blair

Media Mentions

• Transition Tax Rules Challengers Can’t Sue, Court Says
  March 29, 2021 — Bloomberg Tax
• 3 Tax Opinions By Supreme Court Nominee Amy Coney Barrett
  September 26, 2020 — Law260
• Tech Firms Surrender Their Crucial Billion-Dollar Tax Deductions
  August 2, 2018 — Bloomberg
• Wake Up Call: CBS Hires Two Big Law Firms To Investigate Moonves Allegations
  August 2, 2018 — Bloomberg
• Tax Breaks For Stock Pay Curbed, Handing Tech 'Huge' Liabilities
  August 2, 2018 — Boston Globe
• Tax Authorities Seen Favoring Profit Split Method
  February 16, 2017 — Bloomberg BNA Daily Tax Report
• Tax Regulation and Legislation to Watch in 2016
  December 24, 2015 — Law360
• Federal Tax Cases to Watch in 2016
  December 24, 2015 — Law360
• Biggest Federal Tax Cases of 2015
  December 24, 2015 — Law360
• 5 Biggest Tax Policy Changes Of 2015
  December 21, 2015 — Law360
• 4 Tips for Negotiating IRS Advance Pricing Agreements
  March 27, 2015 — Law360
• 2014 Federal Tax Litigation In Review
  December 19, 2014 — Law360

Firm News & Announcements