David C. Holtz

• Former IRS Senior Trial Attorney• Extensive Trial Experience• LL.M. in Taxation, Univ. of Florida• Former Certified Public Accountant• Former Adjunct Tax Law Professor• Former Deloitte & Touche Tax Professional David Holtz is a principal of Holtz, Slavett & Drabkin, A Professional Law Corporation, practicing all aspects of tax litigation including tax assessment defense, collection defense and criminal defense. He frequently appears before the United States Tax Court, Internal Revenue Service, the California Franchise Tax Board, the California State Board of Equalization and the Employment Development Department. David’s tax practice includes a wide array of substantive areas including income taxes, estate taxes, employment taxes, excise taxes, sales taxes and property taxes. David was employed by the Internal Revenue Service as a Senior Tax Litigator and a Special Assistant United States Attorney where he litigated tax cases before the United States Tax Court and United States Bankruptcy Court. In addition, he provided legal advice to IRS personnel on matters such as civil and criminal tax procedural, corporate transactions, contractual rights and obligations, government contracts, financial statements, partnership agreements, lien priority, personnel matters, contract liability, tort liability and criminal issues. David received his LL.M. in taxation from the University of Florida. He received his Juris Doctor degree from the University of Wyoming where he was a senior staff member of the law review and co-authored “Primary Purpose” Pollution Control Tax Incentive: Is the Public Getting What It’s Paying For?, 31 Land & Water Law Review 401. In addition, David represented the State of Wyoming before the Supreme Court of Wyoming resulting in two recorded opinions: Laramie County Board of Equalization, 915 P.2d 1184 (Oil refinery property tax exemption dispute) Perry v. State, 927 P.2d 1158 (Criminal search and seizure dispute). David is admitted to the California State Bar. David received a B.S. in Accounting from the University of Wyoming and was awarded a license to practice accounting as a Certified Public Accountant by the State of Colorado (in active). He practiced tax accounting with various accounting firms including Deloitte. David has been an adjunct tax law professor with Southwestern University Law School and with the Masters in Taxation program of Golden Gate University. David acted as lead trial counsel in the following reported judicial decision:Aguirre v. Comm’r,117 T.C. No. 26 (2001),Nestor v. Comm’r, 118 T.C. No. 10 (2002),Estate of Orenstein v. Comm’r, T.C. Memo 2000-150,Nestor v. Comm’r, T.C. Memo 2002-251.