Dan G. Baucum
Daniel Baucum Law PLLC
Dan G. Baucum is a tax and business lawyer with extensive private practice and government experience. He represents business owners and investors with tax and business planning and federal tax disputes. Dan also consults with law firms, accountants, and other tax professionals on federal tax matters and IRS practice.
Dan began his legal career in Dallas. After nearly a decade of practice, Dan moved to Washington, D.C., when he was appointed Special Assistant to the IRS Assistant Chief Counsel (Passthroughs & Special Industries). He assisted with rulemaking and policy decisions affecting passthrough entity tax issues and estate and gift tax issues by drafting and reviewing proposed regulations, revenue rulings, private letter rulings, and notices. Dan then became Director of IRS Practice for Coopers & Lybrand, LLP, in their Washington National Tax Office, where he worked on tax issues affecting LLCs and limited partnerships as well as like-kind exchanges of real estate. He also represented both public companies and private taxpayers in large business and high-net-worth IRS audits and appeals. During this time Dan taught Federal Tax Practice and Procedure as an Adjunct Professor of Law at the Georgetown University Law Center in its Master of Laws in Taxation Program.
Since returning to Dallas in 1997, Dan advises clients in a full array of tax planning and business transactions. Recognized for his tax and business expertise with LLCs, limited partnerships, S corporations, and other business entities, Dan advises clients and assists other tax professionals with tax and business issues commonly faced by closely held businesses and investors. Dan regularly assists with entity formations, the purchase and sale of businesses, deal structuring, entity governance, and management succession. He also assists with entity reorganizations, mergers, and conversions, as well as real estate tax-free exchanges. Because of his IRS controversy experience and wide-ranging tax expertise, Dan represents clients in complex tax controversies.
Dan’s experience lends itself to a wide variety of businesses and industries and is not limited to a particular one. Dan’s clients represent a cross-section of small and mid-size businesses including private equity investors, real estate developers, retail, logistics companies, service providers, professionals, and family offices, to name a few. Dan also represents public and private charities and trade organizations.
Dan is a Fellow of the American College of Tax Counsel and currently serves as Chair-Elect of the State Bar of Texas Tax Section, after having held many leadership positions with the Tax Section. Dan teaches a popular upper-level business and tax law course entitled, “Forming and Operating Closely Held Businesses,” as an Adjunct Professor of Law at Southern Methodist University’s Dedman School of Law. Dan also teaches “Business Planning and Drafting” as an Adjunct Professor of Law at Baylor Law School.
Dan speaks frequently before legal, accounting, and tax professionals.
- New York University School of Law, LL.M. (Taxation)
- Southern Methodist University, Dedman School of Law, J.D.
- Member, Board of Editors, Southwestern Law Journal
- Southern Methodist University, Cox School of Business, B.B.A.
- State Bar of Texas
- United States Supreme Court
- United States Court of Appeals for the Fifth Circuit
- United States District Court for the Northern District of Texas
- United States Tax Court
- Adjunct Professor of Law, Georgetown University Law Center, Graduate Tax Law Program, Washington, D.C. 1994 -1997
- Adjunct Professor of Law, Southern Methodist University, Dedman School of Law, Dallas, Texas 2007 -- Present
- Adjunct Professor of Law, Baylor University Law School, Waco, Texas 2020 - Present
- Fellow, American College of Tax Counsel
- Woodward/White, Inc. – Best Lawyers in America, Texas' Best Lawyers, Tax Law (2019, 2020, and 2021)
- D Magazine – Best Lawyers in Dallas, Taxation (2009, 2011, 2014)
- Ft. Worth Business Press – Power Lawyer (2014)
- State Bar of Texas – Distinguished Service Award, Tax Section (2013, 2018)
- Texas Lawyer – Five Top Notch Lawyers, Taxation (2012)
Business Planning and Drafting