David D. Ebersole

Associate

Columbus
T +1.614.462.2652
F +1.614.462.2616

Overview

Dave Ebersole works closely with clients on tax issues, with a particular focus on state and local tax needs. Drawing from his experience as an Assistant Ohio Attorney General, he provides businesses and business owners with knowledgeable counsel on tax planning and compliance, as well as handling tax controversy and audits. He also has vast experience representing clients in tax litigation before state and federal courts and tax tribunals. Dave additionally serves as a trusted advisor to clients on state and federal tax issues that arise in connection with entity formation, business transactions, estate and succession planning, and tax-exempt entities.

Dave is a frequent presenter at the annual Ohio Tax Conference and other events and currently serves 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, tax-exempt entities, and estate and succession planning.
  • Defended Ohio Tax Commissioner in tax litigation before the Ohio Board of Tax Appeals and Ohio courts of appeal, including the Ohio Supreme Court.

Recognitions and Memberships

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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