David Fuller focuses his practice on matters involving employee fringe benefits, independent contractor/employee classification, payroll taxes, information reporting, corporate aircraft, supplemental unemployment compensation benefits (SUB pay), and the contingent workforce (outsourcing, PEOs, and employee leasing). His unique practice includes tax litigation on a wide range of significant FICA and tax refund matters.
David has experience in employment tax, employee-independent contractor, and fringe benefits planning strategies, as well as handling tax controversy matters with IRS Exam and IRS Appeals. He has also handled an array of non-litigation issues with attorneys, agents and officials at all levels of the IRS, including voluntary payroll tax compliance submissions.
Prior to re-joining McDermott, David advised various Fortune 500 clients on tax planning and controversy matters involving employment taxes, fringe benefits and contingent workforce issues. He has helped business and government entities address matters relating to payroll taxes, with special focus on worker classification, Social Security taxes, federal income tax withholding, Section 530 relief and Section 3121(v)(2) compliance.
David frequently speaks and publishes on fringe benefits, payroll tax and worker classification issues. He is the past co-contributing editor for Thompson Information Services’ Employer’s Guide to Fringe Benefit Rules and Complying with IRS Employee Benefit Rules.
Handled audits and appeals involving payroll tax and corporate deduction issues for companies in the health care, airline and technology industries where the proposed taxes and penalties, in the aggregate, totaled more than $350 million*
Led the IRS settlement negotiations for a large financial service entity in a customer and HR sensitive voluntary self-disclosure/self-correction matter before the IRS settling an issue of approximately $75 million for $2 million despite the fact the taxpayer had booked a reserve of more than $20 million*
100% abatement of a $3 million stock option late deposit penalty involving a large corporate client’s next-day federal tax deposits*
Obtained more than $20 million in employment tax refunds for two separate outsourcing clients involving application of the FICA and FUTA tax single wage base limitations*
Settlement of multi-million dollar IRS examination audit of long-term travel away from home expenses for an oil and gas client for pennies on the dollar despite the IRS’s increased allocation of audit resources to this issue*
Spearheaded the development and implementation of employer-sponsored charitable contribution programs and leave bank programs for hurricane relief in the aftermath of Hurricanes Harvey, Irma and Maria*
*Matter handled prior to joining McDermott.
Articles in the National Law Review database by David R. Fuller