Daniel

G. Baucum

Shareholder
500 N. Akard Street, Suite 3800
Dallas, TX 75201-6659

Overview

Dan represents clients in federal and state tax disputes as well as tax and business planning. He also counsels high net-worth individuals in estate planning and wealth preservation. In a typical week, Dan will work with clients on tax matters regarding the acquisition or sale of their businesses, entity planning for a real estate private equity investment or fund, complex like-kind exchanges, cross border business transactions, and creating charitable organizations. Utilizing his experience in tax controversies, Dan also represents clients in high-stakes federal and state audits, IRS Appeals and in court or state administrative proceedings.

With a legal career spanning more than 35 years in Dallas and Washington, D.C., Dan has gained recognition from his peers in tax and business aspects of pass-through entities, such as limited liability companies and limited partnerships. Dan has testified as an expert witness in matters involving pass-through taxation and IRS practice. Dan also represents clients in Texas tax planning and controversies. For more than a decade Dan worked in Washington, D.C., first as a Special Assistant in the Office of the IRS Chief Counsel, and then as Director of IRS Practice for a “Big 4” accounting firm in their National Tax Office. His years in Washington working in government and private practice give Dan a unique perspective on the inner workings of the IRS that honed his ability to represent clients in tax planning matters and controversies with the IRS.

Dan teaches business and tax law at the Southern Methodist University Dedman School of Law. While in Washington, Dan taught IRS Practice and Procedure in the Graduate Tax Law Program at Georgetown University’s Law Center. He also speaks regularly before legal and accounting professionals.

Education

Admissions

Achievements

  • D Magazine – Best Lawyers in Dallas, Taxation (2009, 2011, 2014)
  • Ft. Worth Business Press – Power Lawyer (2014)
  • Martindale-Hubbell® AV Preeminent®, Peer Review RatedTM
  • State Bar of Texas – Distinguished Service Award, Tax Section (2013); Advanced Tax Law Course (Director, 2004-2005)
  • Texas Lawyer – Top Notch Lawyers, Taxation (2012)
  • Memberships

    • American Bar Association, Tax Section (Partnership & Real Estate Tax Committee; Administrative Practice Committee; Civil and Criminal Tax Penalties)
    • Dallas Bar Association, Tax Section (Former Chair, 2016)
    • State Bar of Texas, Tax Section (Chair, CLE Committee and Appointed Member of the Tax Section’s Council (2017); Program Director, Leadership Academy (2014-2016); Former Chair, Partnership & Real Estate Tax Committee (2011-2014); Former Chair, Committee on Government Submissions (2009-2011); Former Chair, Continuing Legal Education Committee (2004-2005); Appointed Council Member (2007-2015)
    • Texas Institute for Federal Taxation (Board Member)

Overview

Dan represents clients in federal and state tax disputes as well as tax and business planning. He also counsels high net-worth individuals in estate planning and wealth preservation. In a typical week, Dan will work with clients on tax matters regarding the acquisition or sale of their businesses, entity planning for a real estate private equity investment or fund, complex like-kind exchanges, cross border business transactions, and creating charitable organizations. Utilizing his experience in tax controversies, Dan also represents clients in high-stakes federal and state audits, IRS Appeals and in court or state administrative proceedings.

With a legal career spanning more than 35 years in Dallas and Washington, D.C., Dan has gained recognition from his peers in tax and business aspects of pass-through entities, such as limited liability companies and limited partnerships. Dan has testified as an expert witness in matters involving pass-through taxation and IRS practice. Dan also represents clients in Texas tax planning and controversies. For more than a decade Dan worked in Washington, D.C., first as a Special Assistant in the Office of the IRS Chief Counsel, and then as Director of IRS Practice for a “Big 4” accounting firm in their National Tax Office. His years in Washington working in government and private practice give Dan a unique perspective on the inner workings of the IRS that honed his ability to represent clients in tax planning matters and controversies with the IRS.

Dan teaches business and tax law at the Southern Methodist University Dedman School of Law. While in Washington, Dan taught IRS Practice and Procedure in the Graduate Tax Law Program at Georgetown University’s Law Center. He also speaks regularly before legal and accounting professionals.

Experience

  • Bank Holding Company Tax

    Provided tax advice to North American Bancshares, Inc. in its merger with and into Durant Bancorp, Inc. Consideration for the transaction was a combination of cash and

  • Private Royalty Fund Tax

    Provided tax advice to a Dallas-based family office in the recapitalization of a limited partnership formed to acquire royalty and mineral interests. The engagement involved

  • Pooled Investment Fund Tax

    Provided tax advice to a newly-created pooled investment fund focused on the acquisition of general partner interests in real estate operating companies involved in

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