David Andrew Hemmings

Drew represents multinational corporations, limited liability companies, and partnerships in a wide range of complex multistate tax controversy and planning issues involving income, franchise, sales, use, gross receipts, and transfer taxes. Drew's experience includes representation before the Illinois Supreme Court, the Illinois Appellate Court, the Circuit Court of Cook County, the Illinois Independent Tax Tribunal, and countless other judicial and administrative forums across the country.

North America Tax Practice Group - State and Local Tax.

Represented clients’ audit submissions to state and local jurisdictions; personally presented various tax issues and solutions to state and local agency revenue auditors; completed clients’ state income apportionment calculations and state nexus assessments.

Researched developing nationwide state and local tax legislation, agency rulings, and case law to create online tax alerts, drafted a research article on due process limitations for various states’ tax amnesty programs, edited a partner’s academic treatise on state and local taxation.

Represented the Department in Offer in Compromise tax controversy cases and taxpayer appeals, researched and drafted responses to sales and use tax private letter ruling requests, wrote legal memoranda on corporate, sales, motor vehicle, and other tax issues, drafted rules/regulations and negotiated contracts between the Department and other state agencies.

Completed legal research projects on transactional, employment, and tax-related issues for nonprofit clients and the managing attorneys, helped present legal findings to a nonprofit client in person on unrelated business income tax (UBIT), assisted the managing attorneys with client meetings regarding legal matters, wrote articles for the PBPATL website on D&O insurance, registering DBAs in Georgia, and how to change a corporation’s name in Georgia.

Assisted the managing attorney of a trusts and estates firm with client meetings, drafted and prepared client health directives and financial power of attorney documents, drafted memoranda on international wealth transfer tax policies and real property charitable gift annuities.

Support for children with disabilities in the Chapel Hill area.

Summer internship at the Conservative Party, Department of Candidates in Westminster, London during David Cameron's tenure as Leader of the Opposition. Research policy issues and pre-screen potential candidates.