Skip to Content

Dave is a director and shareholder of Krugliak, Wilkins, Griffiths & Dougherty Co., L.P.A. and practices out of the firm’s Northeast Ohio offices. His areas of concentration include:  corporate, individual, partnership, and excise tax law.

Education

  • Kent State University, B.B.A. Accounting, 1979
  • Cleveland-Marshall College of Law, Cleveland, Ohio, J.D., cum laude, 1987
  • Certified Public Accountant, Ohio, 1987

Professional Experience

  • Counsels service, manufacturing, durable medical equipment, internet, food ingredients, metals recycling, farming, processing, transportation, distribution and technology companies on a variety of business needs
  • Advises lessors on oil and gas taxation issues and planning
  • Advises taxpayers on offshore accounts and IRS Voluntary Disclosure Program
  • Applies business and tax analysis to mergers and acquisitions
    • Represents taxpayers on tax audits including listed transactions, off-shore trusts, intermediary tax shelters, and foreign and Swiss accounts
    • Serves shareholders and corporations involved in ownership and management disputes
    • Represents criminal tax and white collar defendants on alleged tax and financial crimes, tax consequences of forfeitures and restitution payments
    • Obtained a favorable Internal Revenue Service (IRS) private letter rulings on failure to make minimum plan distributions and failed IRA rollovers
    • Advocates clients’ needs before IRS on civil criminal tax examinations, appeals, and judicial proceedings
    • Served as expert witness on tax return preparation standards for accountants and tax return interpretation

Courts and Bar Associations

  • Akron Bar Association:  President (2017-2018); Past Treasurer and Member Board of Governors, Past Chair of both Tax Section and Business Corporate Law Committee
  • Ohio Bar (1987)
  • U.S. Tax Court
  • U.S. District Court, Ohio Northern District
  • Certified Public Accountant, Ohio (Inactive)
  • Akron Tax Club:  Past President, Current Member
  • American Bar Association:  Member Tax Section
  • Ohio State Bar Association:  Member

 

Professional and Community Affiliations

  • American Institute of Certified Public Accountants: Member
  • Ohio Society of CPAs: Member
  • City of Hudson Board of Zoning and Building Appeals:  Past Member, Vice-Chair
  • St. Herman of Alaska Easter Orthodox Christian Church:  President and past church school teacher 
  • University of Akron Masters of Taxation Board of Governors
  • Past volunteer baseball coach

Honors & Awards

  • Honored Best Lawyers Akron Tax Law “Lawyer of the Year” (2012, 2013, 2017, 2018)
  • Listed in Best Lawyers in America®
  • Listed in Ohio Super Lawyers®
  • Recognized as one of the “Top Attorneys in Business Services” (Tax) in the Corporate Counsel Edition of Super Lawyers® Magazine
  • Martindale Hubbell AV® rated (highest rating)

Notable Presentations or Publications

  • “Tips and Techniques for Dealing With the IRS Exam and Collections Divisions Lorman Webinar (3/28/2017)”
  • “Tax Practice and Procedure”
  •  “The Art of Barter”
  •  “Tax Savings Strategies During Acquisitions”
  • Offshore Accounts, Tax Return Positions, and IRS Initiatives”
  • “Tax Preparer Standards”
  • “Tax Practitioner Privilege”
  • “How to Be a Lawyer and a Christian, Too”
  • “Tax Fraud”
  • “Treasury Circular 230”
  • “Tax Aspects of Corporate Minutes”
  • “Tax Character of Damage Awards”
  • “So You Had a Foreign Account Managed by Bernie?”
  • “Oil and Gas Taxation”
  • “Tax Practitioners Tips and Techniques”
  • “FBARS and FATCA”

 

Articles Published by David J. Lewis

CARES Act

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was passed into law on March 27, 2020. To date, the CARES Act is the single largest economic bill in U.S. History, and among other things, it provides financial assistance to businesses and individuals in the form of favorable loan […]

Read More

Federal Coronavirus Stimulus Summary As of March 26, 2020

What Is In The Stimulus Bill Announced By Senate Leadership Yesterday And How It Might Help With The Consequences Of Coronavirus? The Senate yesterday unanimously passed the Stimulus Bill designed to provide economic relief for those impacted by the Coronavirus and the House of Representatives will vote on it next. […]

Read More

Changes on the Horizon for Ohio’s Municipal Income Tax Law

On December 19, 2014, House Bill 5—the Ohio Municipal Income Tax Reform Bill (the “Bill”)—was signed into law. The Bill reflects significant changes to Ohio’s Municipal Income Tax Law codified at O.R.C. §718 et seq., as it attempts to streamline and simplify the current municipal income tax system. Although the […]

Read More

FBAR Penalties Exceed Foreign Account Balance but Window for Voluntary Compliance Remains Narrowly Open

Within the last few days, a federal district court has held that a U.S. taxpayer, who maintained a bank account in Switzerland, is liable for cumulative penalties that exceed his Swiss account balance for failing to file Reports of Foreign Bank and Financial Accounts (FBARs) for 2004 through 2006. Mr. […]

Read More

FACTA is Breaking the Barrier Between the IRS and FFI’s

For years, U.S. banks and brokerages (“banks”) have reported to the IRS interest, dividends, and gains and losses of U.S. taxpayer account holders. The IRS cross-references what the banks report against amounts reported by the taxpayer on his Form 1040 Schedules B and D to verify the proper reporting of […]

Read More

FICA Tax and Severance Payment

The United States Sixth Circuit Court of Appeals recently decided that severance payments received by employees upon termination of employment are not taxable as wages for FICA tax purposes under the Internal Revenue Code. See In re Quality Stores, Inc. et al, 110 AFTR 2d 2012-XXXX (6th Cir.)* The Court reasoned […]

Read More