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David J. Fischer

Partner

dfischer@crowell.com
Phone: +1 202.624.2650
1001 Pennsylvania Avenue NW
Washington, DC 20004-2595

David J. Fischer is a tax controversy and tax litigation partner resident in the firm’s Washington D.C. office. Mr. Fischer represents Fortune 500 companies, corporations, partnerships, and high net worth individuals in the semiconductor, software, telecommunications, health care, petroleum, mining, automotive, banking and finance, and other industries in high-stakes tax disputes with federal and state tax authorities.

Mr. Fischer has handled tax cases in the Tax Court, Court of Federal Claims, and District Courts, before the IRS Appeals office and U.S. Competent Authority, and on IRS examination. He has extensive IRS alternative dispute resolution experience, including the rapid appeals process, fast track, and the industry issue resolution program. Mr. Fischer has supervised the litigation of coordinated industry issues, partnership-level proceedings, and IRS project cases, test cases, and cases designated for litigation.

Mr. Fischer currently focuses on international issues raised on IRS examination, particularly tax issues related to intellectual property transfers and exploitation, including buy-in payments for cost sharing arrangements. 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. 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 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 public hospitality company on transfer pricing issues
  • 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 a number of 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)

Education

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

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

View More

"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.
Publication
"LB&I Tells Employees to Resume Normal Operations," Tax Alert (July 6, 2020). Contacts: David J. Fischer, Teresa Abney
Client Alert / Newsletter
"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
Client Alert / Newsletter
"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.
Publication
"IRS Announces Proposed Regulations Under Section 45Q for Carbon Capture Credit," Tax Alert (June 2, 2020). Contacts: David B. Blair, David J. Fischer, Teresa Abney, Carina C. Federico
Client Alert / Newsletter
"10 Insights Into IRS Audits And Appeals Amid COVID-19 ," Law360 (April 24, 2020). Authors: David J. Fischer, and Teresa Abney.
Publication
"Ten Things to Know about IRS Audits & Appeals During COVID-19 Pandemic," Tax Alert (April 20, 2020). Contacts: David J. Fischer, Teresa Abney
Client Alert / Newsletter
"Tips for Managing Tax Audits During the COVID-19 Shutdown," Tax Alert (March 25, 2020). Contacts: Teresa Abney, David J. Fischer, David B. Blair
Client Alert / Newsletter
"IRS Issues Welcomed Guidance on Carbon Capture Tax Credit," Tax Alert (March 2, 2020). Contacts: David B. Blair, David J. Fischer, Teresa Abney, Eleanor Moran McWaters
Client Alert / Newsletter
Crowell & Moring’s Tax Group Recognized by World Tax and World Transfer Pricing (Feb.17.2020)
Firm News / Announcement

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Crowell & Moring LLP is an international law firm with more than 500 lawyers representing clients in litigation and arbitration, regulatory, and transactional matters. The firm is internationally recognized for its representation of Fortune 500 companies in high-stakes litigation, as well as its ongoing commitment to pro bono service and diversity. The firm has offices in Washington, DC, New York, Los Angeles, San Francisco, Orange County, London, and Brussels.

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