PRACTICE AREAS

Nonprofit Organizations

Tax and Business Planning

David N. Zimmerman has more than 29 years of experience practicing law and is also a certified public accountant. He has handled a variety of tax matters including income tax planning, ruling requests, tax compliance, and tax appeals and litigation.

Mr. Zimmerman represents clients from all industries, including tax-exempt organizations including private foundations. He brings a broad range of expertise to clients including estate and charitable planning; business succession planning; corporate acquisitions and divestitures; real estate exchanges; partnerships and S Corporation formation and tax issues relating to these entities; tax and dispute resolution with governmental authorities and negotiation, settlement and litigation of tax disputes.

DISTINCTIONS

Listed in Best Lawyers in America for Tax Law, 2009

COMMUNITY AND BAR INVOLVEMENT

Kansas City Metropolitan Bar Association

American Bar Association, Tax Section

The Missouri Bar

Lawyers Association of Kansas City

American Institute of Certified Public Accountants

NOTABLE EXPERIENCE

Kansas City Southern Industries, Inc. v. Commissioner, 98 TC 242 (1992). The Tax Court held in favor of client that IRS had abused its discretion in not permitting the client to revoke a tax election. The case also favorably resolved a railroad industry issue holding that a railroad does not recognize income on receipt of deposits from shippers.

Herschend v. Director, 896 SW 2d 458 (Mo. Sup. Ct. 1995). The Missouri Supreme Court permitted client to claim a credit against Missouri tax for an excise tax paid to the State of Tennessee.

Carland, Inc. v Commissioner, 90 TC 505 (1988), reversed in part, 909 F2d 1101 (8th Cir. 1990). The Court of Appeals reversed the Tax Court's adoption of IRS useful lives of certain assets in favor of shorter useful lives.

PUBLICATIONS AND PRESENTATIONS

2000

Federal and State Tax Liens and other Statutory Liens

Chapter 15, Missouri Bar Real Estate Practice Handbook

August 2007

Webinar - IRS Audits Non-Profits

Hosted by Shughart Thomson & Kilroy

EDUCATION

J.D., with honors, Washburn University School of Law, 1979

Phi Kappa Phi

Phi Delta Phi

Certified Public Accountant, Kansas, 1978

B.B.A., Accounting, cum laude, Washburn University, 1976

BAR ADMISSIONS

Kansas, 2005

Missouri, 1979