David J. Clark, CPA, JD

David has extensive experience in all facets of tax law with particular emphasis in real estate, family-owned businesses, and complex estate trust arrangements. His clients appreciate his depth of understanding of the Internal Revenue Code and his practical approach to structuring complex transactions. During David's nine years at Arthur Andersen & Co., his largest clients were closely-held corporations involved in the real estate industry, their shareholders, related entities and family members. Since leaving Arthur Andersen & Co., he has been involved in a number of projects inside and outside of the United States for both private and governmental employers. He has written extensively on real estate tax topics.

Education:
1971              Bachelor of Arts, Economics
Stanford University
1977              Juris Doctor
University of San Francisco School of Law

Professional Experience:
1971-1974    Internal Revenue Service, Revenue (field) Agent
1977-1986    Arthur Andersen & Co., Senior Tax Manager
1987-1994    David J. Clark, Tax Consultant
1995      University of San Francisco Law School, Instructor of Law (Cambodia)
1996      Mitretch Systems, Inc., Senior Staff Attorney, Wage Code Project funded by the IRS
1997      Barents Group, LLC, Senior Advisor, drafted regulations for the Republic of Georgia Tax Code
1996-1998    Coopers & Lybrand LLP, Venture Capital Senior Tax Associate (Consultant)
1998 Boerio and Company, CPAs, Managing Director

Professional and Community Service Activities:
           American Bar Association Section of Taxation, Employment Tax Committee; Chair, Wage Base Conformity Subcommitte
Member STAWRS (Simplified Tax and Wage Reporting System) Harmonized Wage Code Working Group
California Historical Foundation Board of Trustees, Treasurer
San Francisco Opera, Supernumerary
California Historical Society Board of Trustees, Treasurer (1989-1997)
Testified before a Task Force of the National Commission on Restructuring the Internal Revenue Service(1997)

Publications:
             Matthew Bender and Company, Inc., REAL ESTATE TRANSACTIONS: Real Estate Financing, "Tax Issues Affecting Real Estate Financing" (Nov 1995)
"Passive Loss Rules and Real Estate Dealers," Real Estate Accounting & Taxation, Spring 1988
"Toward More Uniform Definitions for Payroll Tax Purposes: A Modest Proposal," The Tax Executive, Spring, 1985, Co-Author

For more information please e-mail us at cpas.boerio@boerio.com