David C. Cole

David Cole is a tax partner in the Houston office of Kirkland & Ellis LLP. David focuses his practice on tax disputes with trial experience in both federal and state courts. The tax matters David has litigated include disputes with taxing authorities and between private parties.

The clients David represents include large and small partnerships, public and private partnerships, corporations, and high net worth individuals. His clients operate across an array of industries, including private equity, upstream (onshore and offshore), midstream, renewable energy, domestic and foreign manufacturing, real estate, and medical devices.

Of course, the best outcome in a dispute is to avoid it altogether. To that end, David also leverages his dispute experience to advise clients on the front end of matters on approaches and strategies to minimize the likelihood of even having a dispute.

When disputes happen, David represents clients in all phases of tax controversy from audit to IRS appeals to litigation. In his litigation practice, he has represented clients before the U.S. Tax Court, Federal Courts of Appeal, and in the Delaware Court of Chancery. He has extensive experience with partnership disputes, including litigating numerous cases under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) and advising clients on the Bipartisan Budget Act of 2015 (BBA).

David advises clients on all aspects of investments relating to renewable energy and carbon capture projects. Tax credits are critically important to the economics of these transactions, and David applies his practical tax dispute experience to help achieve and sustain the intended treatment of the tax credits.