David B. Blair, Partner Washington, D.C.
dblair@crowell.com
Phone: +1 202.624.2765
1001 Pennsylvania Avenue NW
Washington, DC 20004-2595

David B. Blair is a partner and chair of Crowell & Moring's Tax Group. Mr. Blair's practice is in the area of federal tax litigation and controversy. With over twenty years of tax litigation and trial experience, he has handled large tax litigations in the areas of transfer pricing, foreign tax credits, partnerships, tax-exempt bonds, consolidated returns, excise taxes, employment taxes, and tax accounting issues. He is also active in pro bono litigation. Where clients sought resolution short of litigation, Mr. Blair achieved outstanding results through alternative dispute resolution procedures, including the Internal Revenue Service's (IRS) Fast Track Settlement program. He also has extensive experience in handling tax controversies before IRS Exam, Appeals, National Office, and Advance Pricing and Mutual Agreement program (APMA).

A recognized authority on tax controversy, Mr. Blair taught transfer pricing as an adjunct professor at Georgetown University Law Center, and regularly speaks at tax conferences and symposia. He is the editor of The Transfer Pricing Answer Book (Practising Law Institute) and a co-author of the BNA Tax Management Portfolio No. 891-2nd, "Transfer Pricing: Audits, Appeals, and Penalties."

Mr. Blair has been named a recognized practitioner in the tax field by Chambers USA.

Mr. Blair began his career as a trial attorney for the Tax Division of the U.S. Department of Justice, where he litigated tax issues before the United States District and Bankruptcy Courts.

Representative Engagements

  • BrokerTec Holdings Inc. v. Commissioner, T.C. No. 3573-17 (Non-shareholder contributions to capital).
  • Exxon Corp. v. Commissioner, 113 T.C. 338 (1999) (Foreign tax credit for U.K. Petroleum Revenue Tax).
  • DeNaples v. Commissioner, 674 F.3d 172 (3d Cir. 2012) (Tax exempt interest).
  • Exxon Mobil Corp. v. Commissioner, 114 T.C. 293 (2000) (Tax accounting).
  • Mary Kay Corp. v. Commissioner, T.C. Nos. 18150-02 and 14352-03 (Transfer pricing regarding marketing intangibles).
  • Danstar Ferment, Inc. v. Commissioner, T.C. No. 12288-04 (Foreign personal holding company tax).
  • Representation of Branded Pharmaceuticals Company on International Tax Issues before IRS Exam and Appeals.
  • Representations of International Oil & Gas Companies on Partnership Issues before IRS Exam and Appeals.
  • Representation of International Oil & Gas Company on Section 45Q Environmental Credits before IRS Exam and Appeals.


Affiliations

Admitted to practice: District of Columbia and Massachusetts (inactive)

Court admissions:

  • United States Tax Court
  • United States Court of Federal Claims
  • United States Court of Appeals for the Second Circuit
  • United States Court of Appeals for the Third Circuit
  • United States Court of Appeals for the Eleventh Circuit
  • United States District Court for the Northern District of Texas

Memberships

  • Vice-Chair, Inter-Pacific Bar Association's Tax Committee (2015-2017)
  • J. Edgar Murdock Inn of Court for U.S. Tax Court (1999-2017)


Highlights, News & Knowledge


Speeches & Presentations

  • "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.
  • "LB&I's Issue Focused Audit Paradigm," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2017, Washington, D.C. (October 5, 2017). Presenter: David B. Blair.
  • "What Trump Means for Business," Crowell & Moring Webinar (May 24, 2017). Presenters: Angela B. Styles, W. Scott Douglas, Paul M. Rosen, Evan D. Wolff, Thomas A. Lorenzen, Christine M. Clements, Daniel Cannistra, and David B. Blair.
  • "IRS Update," 83rd Annual API Federal Tax Forum, Houston, TX (April 24, 2017). Presenters: David B. Blair and David J. Fischer.
  • "Connecting and Converging Transfer Pricing, Customs, Duty and BEPS - It's Not Getting Any Easier!" IPBA’s 27th Annual Meeting and Conference, Auckland, New Zealand (April 7, 2017). Presenter: David B. Blair.
  • "Effective Management of IRS Transfer Pricing Disputes," Tax Executives Institute 67th Midyear Conference, Washington, D.C. (March 20, 2017). Presenter: David B. Blair.
  • "Navigating LB&I's New Issue-Focused Audit Process," TEI Detroit Chapter's IRS Roundtable, Dearborn, MI (February 16, 2017). Speakers: David B. Blair and Jennifer A. Ray.
  • "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.
  • "IRS Administrative Procedures Issues," NFTC Fall Tax Committee Meeting, Washington, D.C. (October 20, 2016). Presenter: David B. Blair.
  • "LB&I’s New Issue-Focused Audit Paradigm," Managing Tax Audits and Appeals Seminar 2016, Washington, D.C. (September 29, 2016). Presenter: David B. Blair.
  • "The Guidance Process at IRS and Treasury," Managing Tax Audits and Appeals Seminar 2016, Washington, D.C. (September 29, 2016). Presenters: David B. Blair.
  • "LB&I’s New Issue-Focused Audit Paradigm," Crowell & Moring’s Managing Tax Audits and Appeals Seminar 2016, Marina del Rey, CA (September 22, 2016). Presenter: David B. Blair.
  • "Upcoming Changes to IRS Audits of Partnerships," Crowell & Moring’s Managing Tax Audits and Appeals Seminar 2016, Marina del Rey, CA (September 22, 2016). Presenter: David B. Blair.
  • "The New LB&I Division and Examination Process: Structure & Function," TEI 2016 Audits & Appeals Seminar – East, Boston, MA (June 13, 2016). Presenter: David B. Blair.
  • "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.
  • "LB&I and the Road Ahead," TEI's 70th Annual Conference, Dallas, TX (October 21, 2015). Presenter: 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.
  • "New Audit Paradigm: 'Issue-Focused' LB&I Examination," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2015, San Francisco, CA (October 8, 2015). Presenter: David B. Blair.
  • "Developments in Work-Product Doctrine and Attorney-Client Privilege Issues," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2015, San Francisco, CA (October 8, 2015). Presenters: Shelley d.A. Leonard and David B. Blair.
  • "New Audit Paradigm: 'Issue-Focused' LB&I Examinations," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2015, Washington, D.C. (October 1, 2015). Presenter: David B. Blair.
  • "IRS Hires Outside Counsel," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2015, Washington, D.C. (October 1, 2015). Presenter: David B. Blair.
  • "BEPS, Transfer Pricing and EU State Aid Investigations," 81st Annual API Federal Tax Forum for the Oil and Natural Gas Industry in Houston, Texas (April 27-28, 2015). Panelists: David Blair and Dr. Salomé Cisnal de Ugarte.
  • "Opportunities and Perils in 'Issue-Focused' LB&I Examinations," Tax Executive Institute 65th Mid-Year Conference, Washington, D.C. (March 24, 2015). Presenter: David B. Blair.
  • "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.
  • "Ethical Issues in Discovery Processes: Circular 230, AICPA, ABA Rules," TEI's 69th Annual Conference, Houston, TX (November 5, 2014). Panelist: David B. Blair.
  • "Compliance Assurance Process - Navigating Recent and Pending Developments in CAP Audits," Managing Tax Audits and Appeals, Washington, D.C. (October 9-10, 2014) San Francisco, CA (October 23-24, 2014). Presenter: David B. Blair.
  • "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.
  • "Compliance Assurance Process," Tax Executives Institute 13th Annual Conference, New York, NY (September 18, 2014). Panelist: David B. Blair.
  • "Navigating Into, Through and Out of CAP," TEI - 2014 IRS Audits & Appeals Seminar: Insights and Skills for Tax Controversy Success, New York, NY (May 22, 2014). Presenters: Harold J. Heltzer and David B. Blair.
  • "Sustainability of Taxes: Base Erosion and Profit Shifting," Inter Pacific Bar Association 24th Annual Meeting & Conference, Vancouver, Canada (May 10, 2014). Presenter: David B. Blair.
  • "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.
  • "Tax: The OECD BEPS Project," T-TIP, Tax and Technology: Emerging Issues in Transatlantic Trade, National Foreign Trade Council Forum, London (March 20, 2014). Panelist: David B. Blair.
  • "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.
  • "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.
  • "Compliance Assurance Process: Best Practices for CAP Audits," Managing Tax Audits and Appeals, Washington, D.C. (October 3-4, 2013) San Francisco, CA (October 17-18, 2013).
  • "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.
  • "Handling Penalty Cases: Views from the Bench and the Bar," Federal Bar Association 2013 Tax Law Conference (March 1, 2013). Presenter: David B. Blair.
  • "Hot Topics in Tax Controversy," TEI New Orleans Chapter Meeting (February 19, 2013). Presenters: David B. Blair and 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.


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Firm News & Announcements

May.09.2018 Chambers USA 2018 Ranks 52 Crowell & Moring Lawyers and 24 Practice Areas Among Best in U.S.
Nov.30.2017 Washingtonian Names Five Crowell & Moring Partners to 2017 "Top Lawyers" List
Jan.11.2016 Crowell & Moring Attorneys Named to Washingtonian's 2015 "Top Lawyers" List
Jan.13.2015 Crowell & Moring Releases Third Annual Litigation Forecast Report and Inaugural Regulatory Forecast
Jul.17.2012 Crowell & Moring Expands Tax Group with Addition of Two Tax Controversy and Litigation Partners