Dave is a partner in the state and local tax (SALT) group, based in Chicago. For the past 25+ years, his primary practice area has been state tax controversy, including defending clients in state tax audits and in tax appeals at all levels throughout the United States, including the Arizona Supreme Court and multiple circuit courts, tax courts, and administrative hearings, as well as the Illinois Independent Tax Tribunal. While Dave represents state tax clients nationally, his core focus is Illinois, Indiana, Michigan, Missouri, the City of Chicago, and Cook County. In addition to tax litigation, Dave regularly advises businesses with respect to SALT issues arising from mergers and acquisitions, and other transactions across all states and tax types, including franchise, income, gross receipts, sales, and excise taxes. State tax matters in which he regularly defends and counsels clients include nexus, apportionment, business and nonbusiness income, unitary business groups, sales sourcing, exemptions, voluntary disclosures, change of residency, and false claims and class-action consumer fraud cases. Dave recently represented tax clients before the Arizona Supreme Court, Illinois Circuit Court, Missouri Circuit Court of St. Louis, Indiana Tax Court, Arizona Tax Court, Washington Superior Court, and many state tax tribunals.