David Kirk is a partner in the National Tax Department of Ernst & Young LLP in Washington, D.C. Throughout his career, Mr. Kirk has focused primarily on the taxation of individuals, trusts, S corporations and partnerships.
Prior to joining Ernst & Young LLP in March 2014, Mr. Kirk was an attorney in the Passthroughs and Special Industries division of the Office of Chief Counsel, Internal Revenue Service. Within Chief Counsel, Mr. Kirk specialized in federal income taxation of estates and trusts, S corporations, and partnerships (Subchapters J, K and S of the Internal Revenue Code), as well as certain other tax matters of general applicability to individuals and estates & trusts. Most notably, Mr. Kirk was the principal author of the income tax regulations under Section 1411 of the Internal Revenue Code (Net Investment Income Tax) and Revenue Procedure 2013-30 (Unified Late S Corporation Elections). Mr. Kirk is the author of the Bloomberg-BNA Tax Management Portfolio 511-1st: Section 1411 — Net Investment Income Tax.
Before joining Chief Counsel, Mr. Kirk was an associate in the tax practice of Arnold & Porter LLP in Washington, D.C. Prior to joining Arnold & Porter LLP, Mr. Kirk spent eight years in the Private Client Advisors group of Deloitte Tax LLP.
Mr. Kirk earned a Bachelor of Science in Accounting from Syracuse University and a JD from the University of Pittsburgh. He also earned an LLM in Taxation from Georgetown University Law Center and has served as an adjunct professor in the same program since 2009. Mr. Kirk is also a member of the advisory boards of AICPA's Journal of Accountancy.
Mr. Kirk is a Certified Financial Planner, a certified public accountant in the District of Columbia and a member of the bar in the District of Columbia and Pennsylvania.