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David R. Fuller is a tax partner in the law firm of McDermott Will and Emery LLP in the Washington, D.C. office. David heads the Firm's Employment Tax, Fringe Benefits and Contingent Workforce practice. He regularly advises Fortune 500 companies, executives and other tax professionals on such issues.
David is recognized as a leading authority on matters involving payroll taxes (worker classification, Section 530 relief, Section 3121(v), social security taxes, independent contractors, income tax withholding, supplemental unemployment compensation benefit plans (SUB pay), employee outsourcing, information reporting, etc.) and fringe benefits (qualified transportation fringes, executive fringe benefits, working condition fringes, employer-provided jet aircraft and automobiles, no additional cost fringes, meals/lodging, accountable plans, income minimization techniques, etc.).
David has diverse experience with compliance, planning and litigation matters. He has worked on many employment tax, employee-independent contractor and fringe benefits planning strategies and has handled numerous tax controversy matters both with and against IRS agents and appeals officers. David has worked on a wide array of non-litigation issues with attorneys, agents and officials at all levels of the IRS.
Prior to joining McDermott Will & Emery in 1995, David was a manager with the IRS in the Office of the Associate Chief Counsel-Tax Exempt and Government Entities (formerly known as EBEO). In that role, he shared supervisory and management functions in the first IRS branch with combined interpretative and litigation functions.
David frequently speaks, writes and is quoted on issues involving fringe benefits, payroll taxes and worker classification. He is the co-contributing editor to both the Employer's Guide to Fringe Benefit Rules and Complying with IRS Employee Benefit Rules. He conducted the first tax seminar on the Internet in conjunction with Tax Analysts.
Representative Experience:
Co-authored the proposed Section 3121(v)(2) regulations on FICA tax treatment of executive compensation
Represents many large hospitals and for-profit taxpayers on their respective medical resident FICA and SUB-Pay refund claims
Successfully advised a Fortune 100 Company on reducing worker classification exposure for its 10,000-plus independent contractors
Involved in all but one SUB-Pay ruling issued since 1990, including representing the IRS at the administrative level of CSX Corp., Inc., v. United States from 1991 to 1994
Regularly conducts compliance reviews involving payroll taxes, fringe benefits and the IRS' Executive Compensation initiative
Represented a Fortune 100 Company in one of the IRS' first executive compensation audits involving Section 3121(v). Settled the approximately $20 million deficiency for $0
Education:
University of Cincinnati College of Law, J.D., 1983
New York University School of Law, LL.M., 1984
Anderson University, B.A. (magna cum laude), 1980 | 