Dave is a partner in the state and local tax (SALT) group, based in Chicago. For the past 22+ 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 federal and circuit courts, tax courts, administrative hearings, the Illinois Independent Tax Tribunal, and the Informal Conference Board. While Dave represents state tax clients nationally, his core focus is Illinois, Missouri, City of Chicago and Cook County. In addition to tax litigation, Dave regularly counsels businesses with respect to SALT issues arising from mergers and acquisitions, and on how to reduce their state tax liabilities 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 U.S. Tax Court, U.S. District Court, Northern District of Illinois, Illinois Circuit Courts, the Missouri Circuit Court of St. Louis, the Arizona Tax Court, the Washington Superior Court, and many state tax tribunals.