David J. Lewis

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.

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

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

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"

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)