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David M. McCallum

Special Counsel


David McCallum represents clients – individuals, fiduciaries, partnerships, corporations, and other entities – in tax controversy matters before the IRS, 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 works diligently with his clients in developing the facts of their cases and presenting them, along with the most pertinent legal arguments, in a most favorable manner to the Government. David also helps clients navigate and comply with complex tax and business laws and regulations to avert subsequent potential tax controversies.

Prior to joining Nexsen Pruet, David worked at Top 25 accounting and consulting firm as a Senior Manager, where he successfully handled federal and state R&D tax credit projects and various controversy matters. David also worked for the IRS Office of Chief Counsel. As a Senior Attorney and Special Assistant United States Attorney, David represented the IRS in the 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.


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
  • Legislative Chair- Tax Section Council, North Carolina Bar Association 
Related Insights
  • 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 CARES Act, the Tax Cuts and Jobs Act, and IRS collections.

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.