David D. Ebersole

Dave Ebersole focuses on tax litigation and controversies, with a particular emphasis on state and local tax matters. A former Assistant Ohio Attorney General, he draws on his experience in that role when assessing tax disputes and advising clients. He has handled controversies at all levels, including oral arguments before the Supreme Court of Ohio, and works with businesses, tax-exempt entities and individuals.

Dave advises clients across the United States on state and local taxes, including sales and use, commercial activity, pass-through entity, personal income, municipal income, trust, property, public utility and financial institution taxes, as well as other specialized taxes. His work extends beyond disputes to practical solutions for tax issues and opportunities for tax savings in connection with entity formation and the acquisition or sale of a business or real property. His litigation experience informs his approach to complex tax questions and planning strategies.

Dave frequently presents at the annual Ohio Tax Conference and other events. He chairs the Ohio State Bar Association Taxation Committee and serves as contributing editor to Baldwin’s Ohio Tax Law and Rules.

• Works regularly with various tax department officials upon audit or administrative appeals. He has represented clients in numerous tax litigation matters before the Ohio Board of Tax Appeals, upon appeal to Ohio courts including the Supreme Court of Ohio, and before the U.S. Tax Court.
• Advises clients on multijurisdictional state and local tax issues with an emphasis on the major Ohio taxes including the sales and use, personal income, commercial activity and real property taxes.
• Advises clients on federal taxation issues regarding partnerships, limited liability companies, S corporations, C corporations and tax-exempt entities.

• J.D., The Ohio State University Michael E. Moritz College of Law, 2011,

  cum laude; Moritz Merit Scholar

• B.S.B.A., Accounting and Finance; Minor in Political Science, The Ohio State University,

  Fisher College of Business, 2008, magna cum laude

Bar Admissions

• Ohio

Court Admissions

• Supreme Court of the United States
• U.S. Tax Court
• U.S. Court of Appeals, Sixth Circuit
• U.S. District Court, Southern District of Ohio

• Chambers USA: Tax in Ohio
  • Up and Coming (2025 to 2026)
• The Best Lawyers in America®
  • “Ones to Watch” in Ohio for Tax Law (2021 to 2025)
• Ohio Super Lawyers “Rising Star” (2021 to 2025)
• The Legal 500 United States
  • Recommended in Tax: Contentious (2023 to 2026)

• Ohio State Bar Association
• American Bar Association

• Ohio Attorney General: Assistant Attorney General – Taxation (2011 to 2016)
• Ohio Court of Claims: Law Clerk (2009)
• KPMG LLP: Audit Intern (2007)