Atty. David C. Cole

Atty. David C. Cole

David Cole is a tax partner in the Houston office of Kirkland & Ellis LLP. David focuses his practice on tax disputes with trial experience in both federal and state courts.

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Profile Summary

About David C. Cole at a glance

David C. Cole is a tax attorney based in Houston, Texas, practicing at Kirkland & Ellis LLP. Educated at The University of Texas (J.D., 2002). Recognitions include Best Lawyers in America — Tax Law (2026). Serands clients in Houston, TX and the surrounding metropolitan area.

Verified attorney profile · Updated June 2026

About

  • David Cole is a tax partner in the Houston office of Kirkland & Ellis LLP. David focuses his practice on tax disputes with trial experience in both federal and state courts
  • The tax matters David has litigated include disputes with taxing authorities and between private parties
  • The clients David represents include large and small partnerships, public and private partnerships, corporations, and high net worth individuals
  • His clients operate across an array of industries, including private equity, upstream (onshore and offshore), midstream, renewable energy, domestic and foreign manufacturing, real estate, and medical devices
  • Of course, the best outcome in a dispute is to avoid it altogether
  • To that end, David also leverages his dispute experience to advise clients on the front end of matters on approaches and strategies to minimize the likelihood of even having a dispute
  • When disputes happen, David represents clients in all phases of tax controversy from audit to IRS appeals to litigation
  • In his litigation practice, he has represented clients before the U.S
  • Tax Court, Federal Courts of Appeal, and in the Delaware Court of Chancery
  • He has extensive experience with partnership disputes, including litigating numerous cases under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) and advising clients on the Bipartisan Budget Act of 2015 (BBA)
  • David advises clients on all aspects of investments relating to renewable energy and carbon capture projects
  • Tax credits are critically important to the economics of these transactions, and David applies his practical tax dispute experience to help achieve and sustain the intended treatment of the tax credits

Practice Areas Explained

David C. Cole's Areas of Practice

Each practice area below reflects the types of cases David C. Cole handles, with a brief overview of what that area of law covers.

Tax Law

Tax attorneys handle IRS audits, tax debt, international tax, estate planning, and tax court litigation.

David C. Cole is one of 85,302 tax attorneys indexed nationally. Browse tax attorneys in Texas →

Jurisdictional Context

Why local counsel matters in Texas

Practicing law in Texas. Legal matters in Texas are governed by state-specific rules of civil and criminal procedure, statutes of limitations, and substantive law. Cases originating in Houston are typically filed in the local municipal court or the appropriate Texas state district court, depending on subject matter and amount in controversy. An attorney licensed in Texas brings working knowledge of local procedural deadlines, judicial practices in this andnue, and the substantive law that applies to cases brought here. Out-of-state attorneys generally cannot represent clients in Texas courts without local counsel or pro hac vice admission.

Looking for additional Texas attorneys? Browse all attorneys in Houston or all attorneys in Texas.

Frequently Asked

Common questions about David C. Cole

Where is David C. Cole's law office located?
David C. Cole's law practice is located in Houston, Texas. The firm is Kirkland & Ellis LLP. You can contact the office directly through this profile page.
What practice areas does David C. Cole handle?
David C. Cole focuses on tax. Each practice area listed reflects experience handling cases of that type in Texas.
Where did David C. Cole go to law school?
David C. Cole earned their education at (J.D., 2002).
How can I contact David C. Cole for a consultation?
You can contact David C. Cole directly through this profile page. Click "Ask the Attorney" to submit a question, or "Schedule a Consultation" to book a meeting. Most claimed-profile attorneys respond within one business day.
What awards or recognition has David C. Cole received?
David C. Cole's notable recognition includes: Best Lawyers in America — Tax Law.

Practice Areas

Education

J.D.
The University of Texas
- 2002

Awards

Best Lawyers in America — Tax Law
- 2026

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