Since his admission to the California bar in 2001, David E. Libman, Esq., LL.M. has had the opportunity to practice in a variety of related and complementary practice areas. Much of David’s practice typically involves civil litigation involving businesses – an arena in which he has successfully tried and/or settled cases in both California and Colorado. David takes pride in the fact that he has been able to consistently achieve successful litigation outcomes that have met or exceeded his client’s expectations. Those lawsuits have included, among other things, multi-million dollar complex business disputes involving breach of contract and related tort claims (e.g., breach of fiduciary duties, negligence, unfair competition, etc.), creditor/debtor disputes and real property disputes involving quiet title and unlawful detainer claims. In 2008, David received a master of laws degree (LL.M.) from UCLA in business law with a tax emphasis. As such, David now devotes part of his practice to estate planning and tax matters. With estate planning, David works with his clients to develop a comprehensive strategy that works best for them and their particular needs – not just a cookie-cutter “one size fits all” approach.
In the tax arena, David often represents clients in disputes with various taxing authorities, where his successes have included: (1) an IRS appeal where he helped secure a $0 liability decision from the IRS after it threatened his client with over $1 million in income tax liability; (2) a property tax appeal where he helped secure a $1.5 million reduction in assessed value from the County’s original assessment; and (3) a sales tax audit in which he successfully negotiated a near 50% reduction from the California State Board of Equalization’s initially proposed tax liability. David is also well-versed in advising clients on tax matters involving: (1) the establishment of Internal Revenue Code Section 468B qualified settlement funds; (2) qui tam recoveries under federal and state False Claims Acts; (3) transaction optimization; and (4) the provision of Circular 230 opinions and/or other tax opinions regarding income characterization. Indeed, even if a client does not approach David for tax advice, David has come to realize that his knowledge of tax issues ends up being a value added component to the other services he provides. Beyond litigation and tax matters, David’s practice also frequently extends to assisting and advising clients on a variety of other matters that are important to their particular needs, including: (1) transactional matters, such as those related to (a) entity formation, e.g., the creation of a partnership, LLC or corporation, and (b) later governance and compliance issues for those existing entities; and (2) real estate transactions, e.g., the negotiation of leases, purchase agreements or promissory notes.
Though the Orange County’s Community Service Programs, Inc., David has completed the requisite training as dictated by the California Dispute Resolution Programs Act of 1986 to serve as a mediator, including in unlawful detainer disputes. David expects his role as a mediator will become an increasingly prominent aspect of his practice in the coming years due to the continuing backlog of litigation in California court system. Prior to becoming a lawyer, David worked professionally as a musician for years, first in New York (where he obtained a bachelor’s degree from The Juilliard School), and later in Los Angeles and Orange County. As a musician – specifically, a drummer – David has recorded albums; played as the house drummer on a nationally syndicated television set talk show; toured domestically and internationally; and performed at Carnegie Hall, Lincoln Center and the Universal Amphitheatre. David has a particular love for jazz and believes that the listening and creative skills he has honed as musician serve him well in his capacity as an attorney. Indeed, many consider David to be “the lawyer who listens.” David still continues to play music as an application in various venues throughout Orange County, and he also often writes for DRUM! Magazine as a reviewer and interviewer. Finally, David is most proud of his family. He has been married to his beautiful, creative and artistic wife Andrea for 18 years – thus demonstrating that David knows how to make fantastic decisions. David and Andrea have two highly intelligent, kind and talented children, Mathieu and Joel, ages 17 and 14, both of whom attend the Orange County School of the Arts (“OCSA”) in Santa Ana, California.
Areas of Practice:
Bar Admissions –
Supreme Court of California – U.S. District Court, Central District of California – U.S. District Court, Northern District of California – U.S. Tax Court – Supreme Court of Colorado
The Juilliard School, New York City, New York – Degree: Bachelors of Music – 1992 – Major: Music
Chapman University School of Law, Orange, California – Degree: J.D. magna cum laude – 2001 – Law Review: Chapman University School Law Review, Senior Notes and Comments Editor – Member, Appellate Moot Court Team
UCLA School of Law, Los Angeles, California – Degree: LL.M., Business with a Tax Law Emphasis – 2008 – Honors: Top 10% of his class – Major: Business Law – Tax Emphasis
2014 Professional Associations and Memberships –
Santa Ana Chamber of Commerce, Member – Orange Chamber of Commerce, Member – Kiwanis AKTion club, Charter Member and Board Member – Orange County Bar Association, Member of Alternative Dispute Resolution and Tax Sections – California State Bar, Trusts and Estates Section, Member – Bar Association of San Francisco, Taxation Section, Executive Committee, Former Member – Toastmasters, Former Member
Client/Peer Ratings –
One of Orange County’s “Best Lawyers” in 9/2014 OC Metro Magazine – 10.0 “Superb” rating from AVVO – 5.0/5.0 client review rating from Martindale – Rising Star rating from Super Lawyers for 2005-2007