David C. Holtz

• Former IRS Senior Trial Attorney (Los Angeles)
• Former Special Assistant United States Attorney (Los Angeles)
• Extensive Trial Experience
• LL.M. in Taxation, Univ. of Florida
• Former Certified Public Accountant
• Former Adjunct Tax Law Professor
• Former Deloitte & Touche Tax Professional
• Named Southern California Super Lawyer 2011 though 2023

David C. Holtz is a principal of Holtz, Slavett & Drabkin, A Professional Law Corporation.  David practices all aspects of tax litigation including tax assessment defense, collection defense and criminal defense.  While David is an Attorney, David began his tax career as a Certified Public Accountant.  He has over 30 years of experience handling tax matters.  He appears frequently before the United States Tax Court, Internal Revenue Service, the California Franchise Tax Board, the California Department of Fees and Tax Administration and the Employment Development Department.  David’s tax practice includes a wide array of substantive areas including income tax, estate tax, employment tax, excise tax, sales tax and property tax.

David was employed in the Los Angeles Office of Chief Counsel of the Internal Revenue Service as a Senior Tax Litigator.  He also worked for the United States Justice Department as a Special Assistant United States Attorney.   As an IRS Attorney, he litigated tax cases before the United States Tax Court and United States Bankruptcy Court.  In addition, he provided legal advice and trained Los Angeles area IRS personnel on matters such as civil and criminal tax procedures, corporate transactions, contractual rights and obligations, government contracts, financial statements, partnership agreements, lien priority, personnel matters, contract liability, tort liability and criminal issues.

He received an LL.M. in Taxation from the University of Florida.  David received his Juris Doctor degree from the University of Wyoming.  He was a senior staff member of the law review and published a law review article regarding commercial property tax.  In addition, David represented the State of Wyoming before the Supreme Court of Wyoming resulting in two published Wyoming Supreme Court opinions:  Laramie County Board of Equalization, 915 P.2d 1184 (property tax exemption dispute), and Perry v. State, 927 P.2d 1158 (criminal search and seizure dispute).  David is member of the California State Bar.

David received a Bachelor of Science in Accounting from the University of Wyoming.  He was awarded a license to practice as a Certified Public Accountant by the State of Colorado (inactive).  He practiced tax accounting with Deloitte & Touche.  David has been an adjunct tax law professor with Southwestern University Law School and with the Masters in Taxation program of Golden Gate University.

David acted as lead trial counsel in the following reported judicial decision:  Aguirre v. Comm’r,117 T.C. No. 26 (2001), Nestor v. Comm’r, 118 T.C. No. 10 (2002), Estate of Orenstein v. Comm’r, T.C. Memo 2000-150, Nestor v. Comm’r, T.C. Memo 2002-251.

David C. Holtz Receives Top Tax Attorney Award 2015