David Foster > Kirkland & Ellis LLP > Washington DC, United States > Lawyer Profile

David Foster

+1 202 389 3386 [email protected]

Position

David Foster is a partner in the Tax Disputes Practice Group in the Washington, D.C., office of Kirkland & Ellis LLP. David advises a broad range of clients, including large corporations, private equity firms and hedge funds, partnerships, estates, exempt organizations and individuals, many of whom are subject to the IRS’ Global High Wealth initiative. His practice covers a diverse range of tax issues, including BBA partnership audit and litigation procedures, energy tax credits, international tax and transfer pricing, challenges to tax-exempt status, taxation of financial products, estate and gift taxes, deferred compensation, voluntary disclosures and criminal tax.

A former Supreme Court clerk for Justice Kennedy, David has prepared briefs and argued before many of the federal courts of appeals. Prior to joining Kirkland, he obtained a rare taxpayer victory striking down a Treasury Regulation in Hewitt v. Commissioner, 21 F.4th 1336 (11th Cir. 2021). He also represented five former IRS commissioners in a D.C. Circuit amicus brief in Loving v. IRS in support of licensing standards for tax return preparers, as well as the American College of Tax Counsel in amicus briefs in the Tax Court and the Supreme Court.