Principal

David B. Shiner

David B. Shiner
Practice Areas

Corporate Transactions & Business Law
Estate & Trust Administration & Litigation
Estate Planning & Asset Protection
Not for Profit & Mission-Based Organizations
Tax & Employee Benefits

Education

IIT Chicago-Kent College of Law, LL.M. Taxation (2001)

The John Marshall Law School, J.D. (1996)

Illinois CPA (1995)

Boston University, B.S.B.A. (1992)

Bar & Court Admissions

Illinois (1996)

U.S. District Court, Northern District of Illinois (1996)

U.S. Tax Court (2004)

U.S. Court of Federal Claims (2007)

Languages

Hebrew

David Shiner regularly deals with the IRS on tax controversy matters and doesn’t back down from taking cases to trial when necessary. "We're going to fight to get the best result for our client."

Principal David Shiner is a business and tax attorney focusing his practice in taxation, estate planning and corporate law. He leads the firm's Tax and & Employee Benefits Practice Group.

A certified public accountant with a master of laws in taxation, David is uniquely qualified to counsel his clients on structuring transactions, such as domestic and foreign asset protection trusts, to reduce the risk of exposure to potential creditors, as well as minimizing exposure to federal and state estate taxes, such as by using grantor trusts, grantor retained annuity trusts (GRAT), qualified personal residence trusts (QPRT), irrevocable life insurance trusts (ILIT), charitable lead annuity trusts (CLT) and charitable remainder trusts (CRT).

David also battles the IRS both in administrative proceedings and in the U.S. Tax Court in gift, estate and income tax matters where hundreds of thousands to millions of dollars of taxes are at issue.

Some of his recent cases include the following:

  • Liefer v. Commissioner, Docket No. 637-17, whether a defined value clause is valid for gift tax purposes to fix the value of a limited partnership interest gift. (Settled April 2019.)
  • Kravitz v. Commissioner, Docket No. 8651-15. Successfully obtained a no tax-due decision where the IRS issued a deficiency against four S corporation shareholders tax of over $6 million alleging inadequate basis to deduct losses (January 2019).
  • Goldstein v. Commissioner, Docket No. 361-18W. Whistleblower case to obtain recovery and information from IRS. (Settled August 2018.)
  • Newberg v. Commissioner, Docket No. 3778-16. Obtained innocent spouse relief for husband where wife was convicted for tax fraud in connection with embezzlement. (March 2017.)

David’s practice also includes providing counsel on a wide range of matters for his corporate clients such as entity formation, business succession planning, employee benefits, mergers and acquisitions and tax-deferred exchanges.

He is a member of Chuhak & Tecson's Management Committee and previously served on the Finance Committee.