David D. Ebersole

Associate

Columbus
T +1.614.462.2652
F +1.614.462.2616

Overview

Dave Ebersole is an accomplished tax litigator and a trusted tax advisor. He draws upon his background as an Assistant Ohio Attorney General to understand all sides of a tax matter and uses this insight to achieve tax savings for his clients. Dave has handled tax controversies at all levels, including oral arguments before the Supreme Court of Ohio.

Dave works closely with businesses, tax-exempt entities and individuals on tax issues. In addition to handling tax controversies, Dave can be relied upon to identify practical solutions to tax issues and tax-savings opportunities in connection with entity formation and the acquisition or sale of a business or real property. His experiences as a litigator complement his deep understanding of complex tax issues and planning strategies.

Dave’s practice has a particular focus on state and local tax matters. He provides clients across the U.S. with the full range of tax services with respect to all state and local taxes. These taxes include sales and use, commercial activity, pass-through entity, personal income, municipal income, trust, property, public utility, financial institution and other specialized taxes.

Dave is a frequent presenter at the annual Ohio Tax Conference and other events. He currently serves as the Chair of the Ohio State Bar Association Taxation Committee and as the contributing editor to Baldwin's Ohio Tax Law and Rules.

Select Experience

  • Works regularly with various tax department officials upon audit or administrative appeals. He has represented clients in numerous tax litigation matters before the Ohio Board of Tax Appeals, upon appeal to Ohio courts including the Supreme Court of Ohio, and before the U.S. Tax Court.
  • Advises clients on multijurisdictional state and local tax issues with an emphasis on the major Ohio taxes including the sales and use, personal income, commercial activity, and real property taxes.
  • Advises clients on federal taxation issues regarding partnerships, limited liability companies, S corporations, C corporations, tax-exempt entities, and estate and succession planning.
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Experience

  • Works regularly with various tax department officials upon audit or administrative appeals. He has represented clients in numerous tax litigation matters before the Ohio Board of Tax Appeals, upon appeal to Ohio courts including the Supreme Court of Ohio, and before the U.S. Tax Court.
  • Advises clients on multijurisdictional state and local tax issues with an emphasis on the major Ohio taxes including the sales and use, personal income, commercial activity and real property taxes.
  • Advises clients on federal taxation issues regarding partnerships, limited liability companies, S corporations, C corporations and tax-exempt entities.

Recognitions and Memberships

Recognitions

  • The Best Lawyers in America® (2021 to 2022)
    • “Ones to Watch” Ohio: Tax Law
  • Ohio Super Lawyers "Rising Star" (2021)

Memberships

  • Ohio State Bar Association
  • American Bar Association

Pro Bono

  • Argued Medicaid appeal for child with cerebral palsy to continue receiving skilled nursing care after being denied by the Ohio Department of Developmental Disabilities. The initial denial of nursing care was subsequently overturned through an administrative appeal before the Ohio Department of Job and Family Services.

Prior Positions

  • Ohio Attorney General: Assistant Attorney General - Taxation (2011 to 2016)
  • Ohio Court of Claims: Law Clerk (2009)
  • KPMG LLP: Audit Intern (2007)

Admissions

  • U.S. District Court, Southern District of Ohio
  • U.S. Court of Appeals, Sixth Circuit
  • U.S. Tax Court
  • U.S. Supreme Court
  • Ohio

Education

  • J.D., The Ohio State University Michael E. Moritz College of Law, 2011, cum laude; Moritz Merit Scholar
  • B.S.B.A., Accounting and Finance; Minor in Political Science, The Ohio State University, Fisher College of Business, 2008, magna cum laude

Blog

In The Blogs

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AD-ttorneys Law Blog
Maryland and Other States Weighing Taxes on Digital Ads
By Edward J. Bernert, David D. Ebersole, Gerald J. Ferguson
May 7, 2020
On March 18, the Maryland General Assembly passed the first state gross revenue tax directed at digital advertising, which is broadly defined to encompass any advertising appearing on a website, mobile app or any similar digital platform...
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