David M. McCallum

David McCallum is an attorney in the Tax practice group of the Firm, where he helps clients navigate complex federal, state and local (SALT), and international tax compliance and controversy matters. Prior to joining the Firm, David served as a Senior Attorney and Special Assistant United States Attorney in the IRS Office of Chief Counsel. He has extensive experience in appearing before the Tax Court and Bankruptcy Court on behalf of the IRS, which has given him a deep understanding of IRS processes and procedures.

In federal tax and SALT matters, David regularly represents both corporate and individual taxpayers through all stages of the audit process and resulting litigation before the Tax Court, Office of Administrative Hearings, state appellate courts, or Federal District Court. David has represented clients challenging proposed assessments, collection actions, and nexus determinations, along with seeking refunds in the areas of corporate tax, income tax, sales and use tax, and withholding and payroll taxes. Moreover, David has counseled numerous clients in highly complex tax planning for international operations and investments, as well as advised foreign clients who are making investments in the United States.

David also works closely with businesses to find and take advantage of tax credits and incentives at both the federal and state levels. He has experience with the R&D credit, the low-income housing tax credit, the new markets tax credit, and various energy credits, as well as state economic development incentives.

In addition to his primary tax focus, David advises business owners on the Corporate Transparency Act and its beneficial ownership reporting requirements. Further, David advises public charities, supporting organizations, private foundations, and cooperatives in applying for, receiving, and maintaining their exempt status. David works with exempt organizations regarding federal unrelated business income tax and state sales tax issues.

Community & Professional

• Legislative Chair- Tax Section Council, North Carolina Bar Association 

Outside Maynard Nexsen

David enjoys spending time with his wife and two children. When he is not attempting to turn his kids into Star Wars nerds (it’s working with one of them), David enjoys watching the Wolfpack play basketball, watching ACC basketball generally, cooking for his extended family, reading fiction (no non-fiction for David), working in the yard, and dreaming about the Kentucky Bourbon Trail.

David has presented on a variety of tax topics to accountants, attorneys, and other professional groups, including notable tax controversy and IRS procedural updates, the CARES Act, the Tax Cuts and Jobs Act, IRS collections, and the Corporate Transparency Act.