With more than more than 35 years of experience, which includes serving as a special prosecutor and as an assistant U.S. attorney, David's practice is focused on civil and criminal tax disputes, financial and white collar crimes, public corruption and regulatory enforcement, and business litigation matters. He regularly advises clients throughout the country on the Foreign Corrupt Practices Act, corporate compliance programs, internal investigations, the False Claims Act, and health care fraud.
As a trial lawyer representing companies and individuals in tax controversies, white collar criminal and civil litigation, and regulatory enforcement matters, David brings a legal background that includes:
- Serving as Director in Deloitte Forensic and Dispute Services, where he was a leader of multi-disciplinary investigative teams in two European countries for one of the largest Foreign Corrupt Practices Act investigations in history
- Serving as a special prosecutor for the State of Ohio, where he led the largest "blue sky" securities case in state history
- Serving as an Assistant United States Attorney for the Southern District of Florida and as a trial attorney for the tax division of the U. S. Department of Justice, he investigated and prosecuted white collar, narcotics, and a wide range of other criminal cases
Education
J.D., American University Washington College of Law, 1978
Law Review, Staff Member, American University Washington College of Law, 1976-1977
Law Review, Senior Editor, American University Washington College of Law, 1977-1978
B.A., with honors, Political Science, University of Cincinnati, 1975
Professional Associations
- American Bar Association
- Columbus Bar Association
- Columbus Bar Association, Chair, Audit Committee (member, 2008 – present)
- American Bar Foundation, Fellow
- Liaison between American Bar Association Criminal Justice Section and White Collar Crime Project of the National Association of Criminal Defense Lawyers
- COSI, Community Board, 2014 – 2016
- Jewish Family Services, former Counsel to the Board
- Temple Israel, Board of Trustees, 2009 – 2015
- Life Member, Judicial Conference of the U.S. Court of Appeals for the 6th Circuit
- Jewish Family Services, Board of Trustees, 2009 – 2013
- Columbus Jewish Day School, Board of Trustees, 2003 – 2010
- Member, United States Sentencing Commission Practitioners Advisory Group, 1992 – 2006
- Adjunct Professor, The Ohio State University Moritz College of Law, Winter 2005 – 2006
- Chair, Committee on Civil and Criminal Tax Penalties, American Bar Association Tax Section, 1999 – 2001 (presently co-chair, Subcommittee on Money Laundering and Asset Forfeiture)
- Charity Newsies, 2004 – present
- Big Brothers and Big Sisters of America, 2018 – present
Honors
- AV® Preeminent Peer Review Rated by Martindale-Hubbell
- Best Lawyers in America, 2015 – 2024
- Ohio Super Lawyer by Super Lawyers magazine, 2004 – 2006, 2010 – 2024; Top 100 Ohio and Top 50 Columbus, 2015, 2017
- Who’s Who in American Law (9th Edition)
Representative Matters
- Following a four year grand jury investigation, served as lead counsel in the successful defense of a price fixing, bid rigging, and fraud case brought by the U.S. Department of Justice, Antitrust Division. Discovery produced by the five prosecutors consisted of almost three terabytes of data, while their exhibit list was 160 pages long. After a three week jury trial in U.S. District Court in Tampa, FL, the jury deliberated for two days before returning verdicts of "not guilty" on all counts.
- Conducted an internal investigation for a public company into unlawful transactions with Cuban entities through subsidiaries in Canada and Spain. Assisted the company in making voluntary disclosures to the U.S.Department of Justice, the Office of Foreign Assets Control and the Securities and Exchange Commission. As a result, no enforcement action taken against the company or any of its directors, officers or employees.
- Represented a physician who was a target in a multi-year health care fraud investigation involving allegations of false diagnoses and billing fraud.Client avoided indictment and the statute of limitations has expired.All other known targets have been indicted and entered agreements to plead guilty.
- As a special prosecutor for the State of Ohio, prosecuted the largest state securities fraud case in the history of the state, culminating in a trial lasting almost six months with verdicts of guilty on hundreds of counts of securities fraud.
- Successfully represented a multi-billion dollar company in a customs investigation involving suspected double invoicing to evade duties, conducted an internal investigation and persuaded the government not to take enforcement action against the company or any of its directors, officers or employees.
- Successfully represented a multi-billion dollar company in False Claims Act and government investigations involving alleged transshipment of merchandise in violation of U.S. Customs laws and conducted an internal investigation which led to a successful outcome.
- Successfully prosecuted grievances against two judicial candidates, including hearings before the Ohio Supreme Court's Board of Commissioners on Grievances and Discipline. One resulted in the candidate being fined, ordered to pay attorney fees and reprimanded.The other resulted in the candidate being fined and ordered to pay attorney fees.Penalties affirmed by the Ohio Supreme Court.
- Briefed and argued a precedent-setting case, reversing the district court and establishing that a lawyer's failure to identify the party for whom he made currency deposits caused the financial institution to file false currency transaction reports and therefore was an indictable offense.