David Fuller focuses his practice on matters involving employee fringe benefits, independent contractor/employee classification, payroll taxes, information reporting, corporate aircraft, supplemental unemployment compensation benefits (SUB pay), and the contingent workforce (outsourcing, PEOs, and employee leasing). His unique practice includes tax litigation on a wide range of significant FICA and tax refund matters.
David has experience in employment tax, employee-independent contractor, and fringe benefits planning strategies, as well as handling tax controversy matters with IRS Exam and IRS Appeals. He has also handled an array of non-litigation issues with attorneys, agents and officials at all levels of the IRS, including voluntary payroll tax compliance submissions.
Prior to re-joining McDermott, David advised various Fortune 500 clients on tax planning and controversy matters involving employment taxes, fringe benefits and contingent workforce issues. He has helped business and government entities address matters relating to payroll taxes, with special focus on worker classification, Social Security taxes, federal income tax withholding, Section 530 relief and Section 3121(v)(2) compliance.
David frequently speaks and publishes on fringe benefits, payroll tax and worker classification issues. He is the past co-contributing editor for Thompson Information Services’ Employer’s Guide to Fringe Benefit Rules and Complying with IRS Employee Benefit Rules.
*Matter handled prior to joining McDermott.