David is a partner in the National Tax Department of Ernst & Young LLP in Washington, D.C. Throughout his career, David has focused primarily on the taxation of individuals, trusts, S corporations and partnerships. Prior to joining Ernst & Young LLP in March 2014, David was an attorney in the Passthroughs and Special Industries division of the Office of Chief Counsel, Internal Revenue Service. David was a principal author of the income tax regulations under Section 1411 of the Internal Revenue Code (Net Investment Income Tax) and Revenue Procedure 2013-30 (Unified Late S Corporation Elections). David is the author of the Bloomberg-BNA Tax Management Portfolio 511-1st: Section 141 - Net Investment Income Tax.