PROFESSIONAL EXPERIENCE

Dave Porter has extensive experience in representing individuals and businesses in tax and business matters. He has over sixteen years of experience in tax planning and transactions and in representing taxpayers in tax controversies, litigation, and collection matters, as well as criminal investigations and trials against the federal and state governments. Dave's civil tax controversy experience is extensive, involving income tax, estate and gift taxes, and sales tax disputes. Further, these cases have ranged from representation in audit examinations and conducting administrative appeals, to litigating cases in trial and appellate courts. He has litigated a wide range of tax issues, including employee-independent contractor status, transfer pricing, business bad debts, business expenses, method of accounting, innocent spouse relief, refund claims, summons enforcement, and civil fraud and accuracy related penalties.

Dave's tax collection experience includes handling due process hearings and appeals conferences and negotiating payment agreements and offers in compromise with the IRS and FTB. Moreover, he is one of the few attorneys to have actually obtained an injunction against the IRS.

In addition to tax controversy matters, Dave has significant experience in advising companies in transactional matters, including tax planning, formation of entities, sales and acquisitions, spin-offs, executive compensation, founder buyouts, lease negotiations, and like-kind exchanges. He also regularly advises litigants about the tax treatment of damage awards and settlements and serves as a tax adviser to several large estates and trusts.

As an outgrowth of his tax controversy expertise, Dave also has experience with general civil trial and appellate matters, including breach of contract, defamation, professional malpractice, wrongful termination, breach of fiduciary duties, conversion, and fraud. He also does federal white collar criminal defense work, including representing individuals and corporations in grand jury proceedings, investigations, jury trials, and appeals in cases involving tax evasion, filing false tax returns, money laundering, gambling, wire fraud, bank fraud, insurance fraud, telemarketing fraud, conspiracy, and obstruction of justice.

AV rated by Martindale-Hubbell. Previously associated with Martin A. Schainbaum, A Professional Law Corporation. Previously Adjunct Professor, Instructor of Writing and Research, at Golden Gate University, San Francisco, CA. Chief Financial Officer, Sensor One Technologies Corporation.

     
 
Phone: 415.834.0117
porter@woodporter.com
   
         
PROFESSIONAL MEMBERSHIPS/ACTIVITIES
Admitted in United States District Court, N.D. California
Admitted in United States Court of Appeals for the Ninth Circuit
Admitted in United States Tax Court
Admitted in United States Court of Federal Claims
Member, Bar Association of San Francisco, Section of Taxation
Member, State Bar of California, Sections of Taxation and Business Law 
Member, American Bar Assoc., Sections of Taxation, Litigation and Business Law
Member, California Society of Enrolled Agents
President, San Francisco Tax Litigation Club, 2000
Editor, Tax Procedure and Litigation Committee Newsletter, State Bar of California, Tax Section, 2001-2002
Chair, Tax Procedure and Litigation Committee, State Bar of California, Tax Section, 2004-2005
Chair, Bar Association of San Francisco, Taxation Section, 2008-2009
EDUCATION
Golden Gate University,  San Francisco, CA, J.D., 1991 (Dean's List)
University of California, Santa Barbara, CA, B.A., Law and Society 1987
SPEAKING
How Not to Handle a Tax Controversy, State Bar of California, 2006 Annual Income Tax Seminar, June 2006.
Conscientious Tax Practice in the New IRS Enforcement Age: Avoiding Non-Compliance, National Business Institute, July 2005.
Taxation of Damages, State Bar of California, 2005 Annual Income Tax Seminar, June 2005.
Income Taxation of Damages What Every Practitioner Needs to Know, State Bar of California, Section Education Institute, January 2005.
Effective Planning for New Couples in California, National Business Institute, November 2004.
Double Taxation of Attorneys Fees: The Implications in Employment Law Cases, State Bar of California, 22nd Annual Meeting of the Labor and Employment Law Section, November 2004.
What Every Tax Practitioner Needs to Know About Criminal Tax, State Bar of California, 2004 Annual Income Tax Seminar, June 2004.
Taxation of Damage Awards and Settlements, State Bar of California, Section Education Institute, January 2003.
Sentencing Guidelines, Civil and Criminal Tax Penalties, ABA Midyear Meeting, January 2002.
Current Developments in the Internal Revenue Service (including New Collection Procedures), SF Women Tax Lawyers Club, 2001.
Current Developments of Interest in Tax Litigation, Bar Area Lawyer Network, 2001.
ARTICLES
State Instrumentalities Can Escape FICA Obligations, Vol. 15, No. 3/4, California Tax Lawyer (Summer/Fall 2006), p. 19.
FICA Wages and the Exemption for State Instrumentalities, Vol. 53, No. 3, The Exempt Organization Tax Review (September 2006), p. 279.
Better Luck Next Time: Deductions Costs of Failed Business Transactions, Vol. 14, No. 10, The M&A Tax Report (May 2006), p. 6.
Can Your Joint Venture Deduct Research and Experimental Expenditures?, Vol. 14, No. 7, The M&A Tax Report (February 2006), p. 1.
The Business Lawyer's Ten Commandments to Live By in a Criminal Tax Investigation, Business Law News (Issue 4 2005), p. 1.
Tax Shelter Justice, California Lawyer Magazine, February 2005.
The Element of Willfulness: A Defense for Tax Shelters, Tax Notes, September 13, 2004.
Where Can You Litigate Your Federal Tax Case? Tax Notes, January 7, 2003.
Alternatives To Tax Court Should Be Considered By All Taxpayers, Daily Journal, October, 2002.
Legal Liability Considerations in Choosing a Form of Business, Chapter 2, Limited Liability Companies, 2nd Edition, 2001, Panel Publishers.
REPORTED DECISIONS
Consolidated Flooring Services v. United States, 38 Fed. Cl. 450, 97-2 USTC (CCH) par. 50,680 (Fed. Ct. Cl. 1997) (determination of independent contractor status rather than employees)
ASAT v. Commissioner, 108 T.C. 147 (1997) (transfer pricing)
Brodsky v. Commissioner, T.C. Memo. 2001-240 (2001) (fraud and negligence penalties) 
Schachter v. Commissioner, 255 F.3d 1031 (9th Cir. 2001) (omitted income and fraud penalty) 
Helwig v. Commissioner, T.C. Memo. 1999-386 (1999) (business bad debt) 
Rosenberg v. Commissioner, T.C. Memo. 2000-108 (2000) (business bad debt)
Wang v. Commissioner, T.C. Memo. 1998-127 (1998) (accounting method and reasonable compensation) 
Speck v. United States, 59 F.3d 106 (9th Cir. 1995) (summons proceedings)

References available on request.
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