David J. Fischer, Partner Washington, D.C.
dfischer@crowell.com
Phone: +1 202.624.2650
1001 Pennsylvania Avenue NW
Washington, DC 20004-2595

David J. Fischer is a partner in the firm's Tax Group. Mr. Fischer provides federal tax advice and representation focusing on tax litigation and controversy for Fortune 500 companies, corporations, partnerships, and high net worth individuals in the semiconductor, software, petroleum, mining, automotive, banking and finance, and other industries.

Mr. Fischer has handled tax cases in the Tax Court, Court of Federal Claims, and District Courts; before the IRS Appeals office, including under the rapid appeals process, accelerated appeals, and appeals mediation; and on IRS examination, including coordinated examination audits, fast track, and the industry resolution program. He has extensive experience in IRS alternative dispute resolution procedures. Mr. Fischer has supervised the litigation of coordinated industry issues, partnership-level proceedings, and various IRS project cases, test cases, and cases designated for litigation. He has defended summonses and requests for foreign documentation and obtained protective orders against discovery.

Mr. Fischer currently focuses on international issues raised on IRS examination, particularly buy-in royalty payments in connection with cost sharing arrangements and related transfer pricing issues. Mr. Fischer has extensive transfer pricing experience, with respect to both tangibles and intangibles, contributes to the Transfer Pricing Answer Book (Practicing Law Institute), currently teaches Transfer Pricing: Selected Topics at Georgetown Law, and was original co-author of the Examination and Appeals Chapter of A Practical Guide to U.S. Transfer Pricing, Aspen Publishers, Inc. (1999).

In addition to transfer pricing and related issues, Mr. Fischer's cases have included energy-industry credits, research and development credits, tax-sensitive leasing, bad debts and worthless securities, foreign currency, commodity, option and stock trading issues, amortization of sports player contracts and other intangibles, and donations of charitable easements. He has handled numerous "listed transactions" and promoter issues, including Son of Boss, various basis-shifting tax shelters, and charitable remainder trust arrangements.

Mr. Fischer is an active member of the Court Practice and Procedure Committee of the American Bar Association Section of Taxation and a regular speaker before Tax Executives Institute, the ABA, and other professional organizations. He has been editorial advisor to The Tax Advisor, the monthly periodical of the American Institute of Certified Public Accountants and a trustee of the American Resort Development Association. 

Mr. Fischer has an active pro bono practice, representing charitable organizations before the IRS in tax controversies. He is a director of the Anglo-American Charitable Foundation, Ltd.

Representative Engagements

  • Represented international oil and gas company on environmental credits before IRS Appeals.
  • Represented public leasing company on transfer pricing and other issues before IRS Appeals.
  • Cost Sharing Buy-In Payments, represented public companies in settlements with IRS on IRS examination and IRS Appeals, including case considered by IRS for designation for litigation (2012).
  • Miller v. Comm'r, T.C. Memo 2009-182 (Notice of Deficiency concerning partnership affected items invalid, partnership case on taxation of prepaid forward contract settled).
  • Industry Director Directive, Examination of Sports Franchises (Oct. 24, 2003) (industry-wide resolution of amortization of baseball player contracts)
  • Laszlo N. Tauber, T.C. Nos. 001274-98, 000573-00 (foreign currency losses allowed).
  • St. Joseph Lease Capital Corp., T.C. No. 00249-95 (sale leaseback respected).
  • McMahan, Brafman, Morgan & Co., T.C.  No. 21790-91 (and related dockets) (TEFRA partnership tax litigation project involving stock option straddles and government contracts trading by dealer).
  • Hitachi Metals America, Ltd., T.C. No. 021552-90, Hitachi Denshi America, Ltd., T.C. No. 021550-90, Hitachi Power Tools U.S.A., Ltd., T.C. No. 21679-90 (represented multiple U.S. Hitachi subsidiaries over eight years in examinations of transfer pricing for distributors of tangible goods, public cases cited).
  • Universal Mfg. Co. v. Comm'r, 93 T.C. 589 (1989) (responses to IRS administrative summons inadmissible in Tax Court proceedings).
  • Johnson v. United States, 11 Cl. Ct. 17 (1986) (test case for equipment leasing sale-leaseback transactions).
  • Jack Barry Productions, Inc. v. United States, 8 Cl. Ct. 428 (1985), (overturned Treasury Regulation relating to qualification of television game shows for Investment Tax Credits).

 



Affiliations

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



Highlights, News & Knowledge


Speeches & Presentations

  • "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.


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Firm News & Announcements

Sep.01.2013 Super Lawyers 2013 Recognizes 64 Crowell & Moring Attorneys
Jul.17.2012 Crowell & Moring Expands Tax Group with Addition of Two Tax Controversy and Litigation Partners
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