About David

David Shuster, a Marcum Tax & Business Services partner, advises, represents, and defences clients before the IRS and state tax authorities. Dave also consults with corporations, partnerships, private foundations, public charities, and individuals on federal and state tax planning and compliance matters.

Beginning his career at the United States Department of Justice, Dave was appellate counsel to the federal government in a wide variety of tax cases. There, he briefed and orally argued cases in nearly all of the federal circuit courts of appeals. He also advised and assisted the Solicitor General’s Office in its Supreme Court litigation. Subsequently, as a tax partner at an international law firm, Dave focused on tax controversy, planning, and compliance issues.

Professional & Civic Affiliations

  • Backyard Sports Cares, White Plains, NY, Board Member, Treasurer
  • Scarsdale Schools Education Foundation, Scarsdale, NY, Board Member, Treasurer
  • Beach Point Club, Mamaroneck, NY, Finance Committee, Former Board Member

Articles & Presentations

  • IRS Programs to Voluntarily Correct Noncompliance, International Tax Enforcement Update, Hackensack, NJ, June 2019
  • Representing Taxpayers Before IRS Appeals With Respect to Penalties Resulting from the Failure to Report Foreign Income or Assets, International Tax Enforcement Update, Hackensack, NJ, June 2018
  • Waking Up the Dead: Reopening that Assessment Your Client Thought Was Final, 9th Annual NYU Tax Controversy Forum, New York, NY, June 2017
  • Challenging IRS Penalties, 7th Annual NYU Tax Controversy Forum, New York, NY, June 2015
  • Tax Controversy: Handling Audits, Appeals, Litigation, and Collections for Clients, The Knowledge Group, Live Webinar, February 2015
  • TAS Won’t be Taking IRS to Task Over Backlogged Amended Returns, For the Time Being
  • Avoiding the Fracas of Fighting Penalties: IRS Updates Process for FAQs Posted in Fact Sheets
  • IRS Being Einstein With EINs, And Is Asking Taxpayers to be So As Well
Practice Focus

Federal and State Tax Audits
Administrative Proceedings
Federal and State Voluntary Disclosures
Administration of Tax Exempt Status for Private Foundations and Public Charities


JD, LLM (Taxation)
New York University School of Law

University of Michigan