David H. Kirk

David is an attorney in the Passthroughs and Special Industries division of the Office of Chief Counsel, Internal Revenue Service.  Throughout his career, David has focused primarily on the taxation of Individuals, Trusts, S Corporations, and Partnerships and financial planning for high-net-worth family groups.  Within Chief Counsel, David specializes in federal income taxation of Estates & Trusts, S Corporations, and Partnerships (Subchapters J, K, and S of the Internal Revenue Code), and certain other tax matters of general applicability to individuals and estates & trusts.  David is one of the principal authors of the income tax regulations under Section 1411 of the Internal Revenue Code (Net Investment Income Tax).  Before joining Chief Counsel, David was an associate in the tax practice of Arnold & Porter LLP in Washington, DC.  Prior to joining Arnold & Porter LLP, David spent eight years in the Private Client Advisors group of Deloitte Tax LLP, six of which were in the Pittsburgh office and the final two were in the Washington National Tax office.  David is also a Certified Public Accountant & Certified Financial Planner.  David lives with his wife, Maribeth, and two children, Jack & Sasha, in Virginia.