David Roby, a member of Sutherland’s Tax Practice Group, advises clients on a wide variety of complex federal tax matters with a particular emphasis on partnership, corporate and investment company tax issues. A significant focus of David’s practice is providing advice to clients on all tax issues related to the structuring and operation of domestic and foreign investment companies, funds and partnerships. He regularly advises regulated investment companies, business development companies, hedge funds, private equity funds, venture capital funds, real estate investment funds and real estate investment trusts (REITs).
David also provides advice to domestic and multi-national corporations and businesses concerning various partnership, corporate and consolidated return tax issues, including sales and acquisitions of businesses, mergers and other corporate reorganizations, spin-offs, internal restructurings, and domestic and international joint ventures. His practice includes structuring, negotiating and drafting tax provisions pertaining to the federal tax aspects of purchases and sales of corporations (including consolidated or affiliated groups), subchapter S corporations, partnerships, limited liability companies and other joint ventures. In addition, David provides advice to start-up companies on choice-of-entity and other business structuring issues.
David has experience in all aspects of federal tax controversy and litigation. His practice before the Internal Revenue Service (IRS) includes providing advice on audits and appeals, drafting protests and ruling requests, and negotiating settlements. His litigation experience includes advising on cases in tax court and federal district and appellate courts.
David joined the firm following a two-year clerkship with the Honorable Judge Carolyn P. Chiechi of the U.S. Tax Court.
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LL.M., University of Florida Levin College of Law, 1994
J.D., cum laude, University of Georgia School of Law, 1993, Order of the Coif; Member, Georgia Law Review
B.S., cum laude, Florida State University, 1990
District of Columbia