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David Aughtry's practice focuses on civil and criminal tax litigation. He graduated from The Citadel in 1975 with a B.A. in English, from the University of South Carolina in 1978 with a Master's in Accounting and a law degree, and from Emory University in 1982 with a Masters in Taxation (LL.M.). Upon graduation from the University of South Carolina Law School, Mr. Aughtry joined the Internal Revenue Service as a Trial Attorney, Office of the Chief Counsel, where he also served as a Tax Shelter Coordinator. Mr. Aughtry taught Tax Controversy as an Adjunct Professor in the Emory University Masters in Taxation Program from 1987 through 1994 and in the Emory School of Law from 1995 through 1998 and 2003. From 1996 through 2002, he served as an Instructor for the National Institute of Trial Advocates (NITA) in its program on "Litigating before the United States Tax Court" and was recently selected as a fellow of the International Society of Barristers. He is recognized as a national authority in tax litigation in Chambers USA and the US Legal 500 Litigation Guide.

Mr. Aughtry has tried (and/or argued on appeal) over 70 cases and successfully argued Hubert v. Commissioner before the Tax Court, the Eleventh Circuit, and the United States Supreme Court. Within the last year, Mr. Aughtry won Topping v. Commissioner, (the first successful case recognizing horses as a deductible business development tool), Vines v. Commissioner ($13 million case in which the Tax Court held the IRS improperly denied the taxpayer 9100 Relief), and Caracci v. Commissioner (another case of first impression in which the Fifth Circuit reversed the Tax Court and rejected the last of $389 million in intermediate sanctions, taxes, and interest). Topping reaches the opposite result as Boddy v. Commissioner (Arabian horse hobby loss) which Mr. Aughtry won when he was trying cases for the government.

Mr. Aughtry was Chairman of the Budget and Investment Committees of the State Bar of Georgia (1989-1994), and currently serves on the Board of Trustees of the Southern Federal Tax Institute.  He is nationally recognized, and a frequent speaker for TEI, Mississippi Tax Institute, American Tax Institute ( Ala.), Georgia Tax Conference, Tennessee Tax Institute, Kentucky Tax Institute, AICPA Valuation Conferences, and various other tax programs.

Significant Cases

• Caracci v. Commissioner, 456 F.3d 444 (5th Cir. 2006). The IRS sought over $250 million in excise taxes referred to as “intermediate sanctions” under I.R.C. § 4958 against three home-health care agencies and their owners in relation to the transfer of assets and liabilities when the agencies converted from tax-exempt to non-exempt status.  The Federal Fifth Circuit Court of Appeals found taxpayers not liable for any excise tax liability.  Complete taxpayer victory.
• International Capital Holding Corp. and Subsidiaries v. Commissioner, T.C. Memo 2002-109.  IRS challenged the deductibility of compensation paid between related companies under I.R.C. § 162.  Court found company not liable for any additional income taxes.  Complete taxpayer victory and IRS liable for attorneys’ fees.
• Trucks, Inc. v. United States, 1:96-CV-800 (No. Dist. Ga. 2002).  In a jury trial in the Federal District Court for the Northern District of Georgia ( Atlanta), the IRS attempted to collect millions from a large trucking company based on attack of their per diem plan for reimbursing drivers for over-the-road travel expenses. Court issued directed verdict to trucking company at the conclusion of the trial.  IRS liable for attorneys’ fees.
• Estate of Lassiter v. Commissioner, T.C. Memo 2000-324.  The IRS attempted to collect millions from the estate of a prominent landowner in Georgia and New York by challenging a disclaimer executed by the family members involving a pre-1982 will.  The Tax Court found the disclaimer to be valid. Complete taxpayer victory.
• U.S. v. Jillson and Nixon, 99-2 U.S.T.C. ¶ 50,937 (DC-So. Fla. 1999).  Rare taxpayer victory in summons enforcement case involving two executives of large installation company.
• Commissioner v. Estate of Hubert, 520 U.S. 93  (1997) - U.S. Supreme Court held that estate was not required to reduce its marital and charitable deductions by amount of administration expenses paid from income generated by assets allocated to marital and charitable bequests.

Lectures & Teaching  Assignments

• Adjunct Professor, Tax Controversy, Emory University,  Master's in Taxation Program (LL.M.) (1988-1994) and J.D. Program (1996-1998)
• Instructor, "Trial of a Tax Court Case," National Institute of Trial Advocacy (NITA) 

Case Studies

• Equine Law - Hobby Losses Aren't Horseplay: Recent Case Examines the Deductibility of Equestrian-Related Expenses

News

• Chambers USA Names Seven Chamberlain Hrdlicka Attorneys as Leaders in Their Field
  June 2008
• Chambers USA Ranks Chamberlain Hrdlicka Among Top Ten National Firms in Tax Litigation
  June 2008
• Four Chamberlain Hrdlicka Attorneys Selected as 2008 Georgia Super Lawyers
  May 2008
• Equine Law Practice Group Hosts Seminars
  September 2007
• Fraud, Taxes Focus of Horse Owners Seminar
  September 2007
• US Legal 500 Ranks Chamberlain Hrdlicka Among Top Tier in Tax Litigation
  June 2007

Professional Affiliations

• State Bar of Georgia, Chairman, Budget Committee and Investment Committee (1989-1994)
• Fellow, International Society of Barristers
• Board, Southern Federal Tax Institute