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David M. McCallum

Special Counsel

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Overview

David McCallum represents clients- individuals, fiduciaries, partnerships, corporations, and other entities - in tax controversy matters before the IRS both administratively, including the Appeals Office, and in litigation before the Tax Court. His clients range across industries, including technology, construction, manufacturing, health and life sciences, government contractors, financial services, and professionals services. David also works with clients to find and utilize tax credits and other incentives at both the state and federal level. He has experience with R & D tax credits, various energy credits, and real estate related credits. 

Prior to joining Nexsen Pruet, David worked at Top 25 accounting and consulting firm as a Senior Manager for Credits and Accounting Methods team, where he successfully handled Federal and State R & D tax credit projects and controversy matters. David also worked for the Office of Chief Counsel, IRS, SB/SE Division. As a Senior Attorney and Special Assistant United States Attorney, David represented the IRS in the United States Tax Court and Bankruptcy Court, provided legal advice, outreach, and training to his division, and advised and assisted the Department of Justice Tax Division regarding taxation and collection issues.

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Education

New York University School of Law, LL.M 2009

North Carolina Central University School of Law, J.D., 2008, magna cum laude

  • North Carolina Central Law Review, Senior Editor
  • Phi Delta Phi

North Carolina State University, B.A., 2005, summa cum laude

  • Phi Beta Kappa
  • Phi Kappa phi
Bar Admissions
  • North Carolina
  • District of Columbia
  • United States Tax Court
Civic & Professional Memberships
  • Tax Section, North Carolina Bar Association
Related Insights
Overview
  • David has presented on a variety of tax topics to accountants, attorneys, and other professional groups including notable tax controversy and IRS procedural updates, the Tax Cuts and Jobs Act, the PATH Act implications to the R & D tax credit, and IRS collections. 
  • The Path to Tax Benefits and Planning Certainty, Construction Accounting and Taxation, March/April 2016, Vol. 26, No. 2.

David enjoys spending time with his wife and two children. When he is not attempting to turn his kids into Star Wars nerds (it's working with one of them), David enjoys watching the Wolfpack play basketball, watching ACC basketball generally, cooking for his extended family, reading fiction (no non-fiction, self-help, or biographies for David), working in the yard, and dreaming about the Kentucky Bourbon trail.

David McCallum Bio PicDavid McCallum Hobby Pic

"Above all things, a tax attorney must be an indefatigable skeptic; he must discount everything he hears and reads. The market place abounds with unsound avoidance schemes which will not stand the test of objective analysis and litigation." - Randolph E. Paul.