David J. Fischer

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

David J. Fischer represents clients in high-stakes tax controversy and litigation with federal and state tax authorities. With over 35 years of experience, he has resolved complex tax matters in many industries with IRS appeals, using the IRS alternative dispute resolution programs, and in litigation. His current emphasis is on international issues, transfer pricing, repatriation, the domestic manufacturing production deduction, and complex financial transactions in the software, health care, financial, oil and gas, and hospitality industries.

Mr. Fischer has extensive IRS alternative dispute resolution experience, including the Advance Pricing Agreement program, fast track, and the industry issue resolution program. Mr. Fischer has handled tax cases in the Tax Court, Court of Federal Claims, and district courts, including coordinated industry issues, partnership-level proceedings, and IRS project cases; test cases; and cases designated for litigation.

Mr. Fischer is recognized by clients and peers as a top lawyer in Chambers USA in the area of nationwide tax controversy. Mr. Fischer has extensive transfer pricing experience, with respect to both tangibles and intangibles, contributes to the Transfer Pricing Answer Book (Practicing Law Institute), recently taught 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).

Mr. Fischer is a 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 an active pro bono practice, representing charitable organizations before the IRS in tax controversies.

Representative Engagements

  • Represent public health care companies on Section 199 production activities deduction
  • Represent public defense contractor on partnership issues before IRS Appeals 
  • Represent national bank on accounting for financial transactions before IRS Appeals
  • Represented public software company with respect to taxation of transfer of intellectual property to Luxembourg
  • Represented Fortune 50 retail company on Section 199 domestic production activities deduction 
  • Represented multinational retail company in proceedings before U.S. Competent Authority 
  • Obtained Advance Pricing Agreement for public hospitality company on transfer pricing issues
  • Represented international oil and gas company on environmental credits before IRS Appeals
  • Represented a number of public companies concerning cost sharing buy-in payments before IRS Appeals, including case considered for designation for litigation
  • Miller v. Comm'r, T.C. Memo 2009-182 (Notice of Deficiency concerning partnership affected items invalid, prepaid forward contracts validated)
  • 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 (transfer pricing for distributors of tangible goods)
  • Universal Mfg. Co. v. Comm'r, 93 T.C. 589 (1989) (IRS administrative summons responses inadmissible in Tax Court)
  • 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


Recent Highlights, News & Knowledge

"Developments at the Independent Office of Appeals," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2021 (October 8, 2021). Speakers: Andy Keyso, David J. Fischer, and Eleanor Moran McWaters. Speech/Presentation
"Advance Pricing Agreements and Competent Authority," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2021 (October 7, 2021). Speakers: John C.C Hughes, David J. Fischer, and Eleanor Moran McWaters. Speech/Presentation

The Best Lawyers in America 2022 Recognizes 53 Crowell & Moring Attorneys, One Selected as Lawyer of the Year

(Aug.19.2021)
Firm News / Announcement
"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 Client Alert / Newsletter
Chambers USA 2021 Ranks 63 Crowell & Moring Lawyers and 30 Practice Areas Among Best in U.S. (May.20.2021) Firm News / Announcement
"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. Client Alert / Newsletter
Transition Tax Rules Challengers Can’t Sue, Court Says Bloomberg Tax (March 29, 2021) Media Mentions
"TEI Detroit Chapter," 2021 IRS Administrative Affairs Meeting (February 23, 2021). Presenters: David J. Fischer, S. Starling Marshall, and Teresa Abney. Speech/Presentation
"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. Speech/Presentation
"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. Speech/Presentation