Atty. David M. Halpen

Atty. David M. Halpen

David M. Halpen is Principal-in-Charge of the Palm Beach office of Cummings & Lockwood.

Palm Beach Gardens Palm Beach Gardens 33 yrs experience 33 year
Call (561) 214-8500 Book Appointment

Tax Law & More Attorney · Serving Palm Beach Gardens, FL · 33+ Years Experience

Profile Summary

About David M. Halpen at a Glance

David M. Halpen is a trusts and tax attorney based in Palm Beach Gardens, Florida, practicing at Cummings & Lockwood LLC. They have 33+ years of legal experience, licensed to practice since 1993. Admitted to practice in Florida (1993). Educated at University of Florida (—, 1994) and University of Florida (J.D., 1993). Recognitions include Best Lawyers in America — Tax Law (2026), Best Lawyers in America — Trusts and Estates (2026), and Best Lawyers in America — Special Focus: (2026). Serves clients in Palm Beach Gardens, FL and the surrounding metropolitan area.

Verified attorney profile · Updated November 2026

About David M. Halpen

  • David M. Halpen is Principal-in-Charge of the Palm Beach office of Cummings & Lockwood
  • David has over twenty years of broad-based legal experience in trusts and estates planning, estate settlement, trust administration, business succession planning, and U.S. and international tax planning for a variety of high net worth clients
  • Prior to joining Cummings & Lockwood, he was a shareholder with Dunwody, White & Landon in their Naples and Palm Beach offices

Practice Areas Explained

David M. Halpen's Areas of Legal Practice

Each practice area below reflects the types of cases David M. Halpen handles, with a practical overview of what that area of law involves and how it may apply to your situation in Palm Beach Gardens.

Trusts in Palm Beach Gardens

David M. Halpen is one of 103,428 trusts attorneys indexed nationally. Browse trusts attorneys in Florida →

Tax Law in Palm Beach Gardens

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

David M. Halpen is one of 84,606 tax attorneys indexed nationally. Browse tax attorneys in Florida →

Jurisdictional Context

Why Local Counsel Matters in Palm Beach Gardens

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

Palm Beach Gardens Courts and Legal Process

Choosing a Palm Beach Gardens-based attorney means your counsel already knows the local docketing timelines, preferred filing formats, and how individual judges typically rule on procedural motions — details that only come from practicing in this jurisdiction day after day. That local familiarity can translate to better strategy, faster filings, and fewer costly surprises.

Looking for additional Florida attorneys? Browse all attorneys in Palm Beach Gardens or all attorneys in Florida.

Frequently Asked

Common Questions About David M. Halpen

Where is David M. Halpen's law office located?
David M. Halpen's law practice is located in Palm Beach Gardens, Florida. The firm is Cummings & Lockwood LLC. You can contact the office directly through this profile page.
What practice areas does David M. Halpen handle?
David M. Halpen focuses on trusts, tax. Each practice area listed reflects experience handling cases of that type in Florida.
How long has David M. Halpen practiced law?
David M. Halpen has 33+ years of legal experience and has been licensed since 1993.
Where did David M. Halpen go to law school?
David M. Halpen earned their education at (—, 1994); (J.D., 1993); (B.A. in Criminology, 1990).
How can I contact David M. Halpen for a consultation?
You can contact David M. Halpen 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 M. Halpen received?
David M. Halpen's notable recognition includes: Best Lawyers in America — Tax Law; Best Lawyers in America — Trusts and Estates; Best Lawyers in America — Special Focus:; Best Lawyers in America — Probate; Best Lawyers in America — Trust Administration.

Professional Profile

Why Clients in Palm Beach Gardens Choose David M. Halpen

Selecting an attorney is one of the most consequential decisions you can make when a legal matter arises. Below are the core qualities that distinguish David M. Halpen's practice in the field of trusts and tax.

Decade-Tested Legal Experience

David M. Halpen brings 33+ years of hands-on legal practice — enough to have navigated the recurring fact patterns, procedural traps, and negotiation dynamics that shape case outcomes.

Broad Practice Area Coverage

Covering trusts and tax, David M. Halpen can address the full spectrum of a client's legal needs without requiring referrals to separate specialists for each issue.

Local Presence in Palm Beach Gardens

A Palm Beach Gardens-based practice means David M. Halpen attends hearings in the same courthouses, knows the local clerks, and understands the unwritten scheduling norms that affect every case filed here.

Case Types

Common Legal Issues David M. Halpen Handles in Palm Beach Gardens

Below is a representative sample of the types of matters David M. Halpen has experience with under Florida law. If your situation involves one of these case categories, this attorney may be well positioned to help you understand your options.

IRS audit representation
Tax
Tax lien and levy defense
Tax
Offer in compromise
Tax
Business tax planning
Tax

This list is illustrative, not exhaustive. Contact David M. Halpen directly to discuss the specifics of your situation.

Search Reference

How People Find David M. Halpen Online

Prospective clients searching for legal help in Palm Beach Gardens commonly use a combination of the attorney's name and their specific legal need. The following search terms frequently lead people to this profile and to attorneys like David M. Halpen.

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If any of the above matches what you searched for, you've found the right profile. Use the contact options at the top of this page to get in touch with David M. Halpen directly.

David M. Halpen's Practice Areas & Specializations

Education & Law School Background

—
University of Florida
- 1994
J.D.
University of Florida
- 1993
B.A. in Criminology
University of Florida
- 1990

Awards & Professional Honors

Best Lawyers in America — Tax Law
- 2026
Best Lawyers in America — Trusts and Estates
- 2026
Best Lawyers in America — Special Focus:
- 2026
Best Lawyers in America — Probate
- 2026
Best Lawyers in America — Trust Administration
- 2026
Lawyer of the Year — Trusts and Estates (West Palm Beach)
- 2023

Bar Admissions & Licensed Jurisdictions

Florida
Admitted: 1993

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