David Wooldridge

, Shareholder

Birmingham

dwooldridge@sirote.com
p - 205.930.5219
f - 205.212.3814



205.930.5425


David's practice is focused on tax litigation and tax controversy cases, involving both the IRS and Department of Revenue. Most recently, he has had a particular emphasis on defending conservation easements including the landmark Kiva Dunes case in US Tax Court. During his 31 years with Sirote, David’s practice has included tax planning, state & local tax issues, family succession and business planning, shareholder oppression, and director and fiduciary liability issues. He was Sirote’s Managing Partner from 1992 to 1999. 

Awards & Accreditations

  • Best Lawyers in America©
  • Alabama Super Lawyers 
  • AV-Preeminent, Martindale-Hubbell® Peer Review Rating

Recognition

  • The Best Lawyers in America©
    • Tax Law, 1993-2015
    • Litigation and Controversy, 2011-15
  • Best Lawyers® 2014 Litigation and Controversy-Tax "Lawyer of the Year" in Birmingham
  • Alabama Super Lawyers, 2011-15
  • AV-Preeminent, Martindale-Hubbell® Peer Review Rating
  • Best of US, Tax Law, 2006
  • Corporate Counsel Magazine Best Lawyers in America, Tax Law, 2003 
  • Birmingham Magazine, Top Attorney in Tax Law

Organizations

  • Alabama State Bar Association
    • Tax Section, chairman, 1987
    • Lawyer Assistance Program, chair, 2004-07
    • Award of Merit, 2009
    • WM Scruggs Service Award, 2013
  • American Bar Association
    • Tax Section Court Procedure Committee, former chair
    • IRS Southeast Region, former ABA liaison
  • American College of Tax Counsel, Fellow
  • Member of bars of federal courts, US Tax Court, US Claims Court and Court of Appeals for the Federal Circuit
  • Served as law clerk to Judge Irene F. Scott of the United States Tax Court, 1976-78

Thought Leadership

  • Handles substantial tax controversies with federal and state authorities involving audits, administrative appeals and litigation in federal and state courts
  • Handles business, corporate and shareholder controversies in federal and state courts
  • Performs tax planning and corporate planning for individuals and closely held businesses, including income taxes, estate and gift taxes and state local taxes, business transactions and family succession planning 
  • Extensive knowledge of subjects related to tax practice and procedure and the handling of tax controversies and litigation
  • Taught for 28 years on tax practice and procedures at the University of Alabama School of Accounting (Master of Tax Accounting) and School of Law (LLM in Taxation) 


University of Alabama School of Law

JD, 1975

  • Alabama Law Review, Managing Editor


New York University School of Law

LLM in Taxation, 1976

  • Tax Law Review, Graduate Editor


University of Alabama

BS, 1972

  • Homewood City Schools Foundation
  • Past President
  • Active in fundraising efforts for the United Way and United Cerebral Palsy


  • Editor, Sirote Tax Controversy Blog
  • Editor, Sirote Conservation Easement Blog
  • Speaker, "Amendment, Modification & Termination of Conservation Easements," Land Trust Alliance Rally 2013
  • Speaker, "Understanding Conservation Easements and Section 170(h) of the Tax Code," Advanced Seminar on Conservation Easements, September 2013
  • Speaker, “Tax Planning with Conservation Easement,” Strafford CLE Seminar, March 2013
  • Speaker, Alabama Association of Accountants and Tax Preparers, September 2013
  • Speaker, "Maximizing the Financial Advantages of Land Conservation," Conservation Easements Seminar, September 2013
  • Co-Author, "Navigating the Defenses to Valuation Penalties in Charitable Deduction Cases," Journal of Taxation, December 2014
  • Co-Author, “Conservation Easement Confusion in the Tax Court and Fifth Circuit,” Real Estate Taxation, 2014
  • Co-author, "What is Conservation Easement?," The Counselor, Fall 2013
  • Co-author, "Circuit Courts Speak on Conservation Easements, But is the IRS Listening?", Taxation of Exempts, January/February 2013
  • Author, "Proving the Value of a Charitable Donation May Be the Least of Your Problems", Journal of Taxation, August 2011
  • Author, "Navigating the Defenses to Valuation Penalties in Charitable Deduction Cases," Journal of Taxation, December 2014
  • Co-author, "Simmons-Substantial Compliance Revisited",Tax Notes, January 2010
  • Co-author, "Tax Court Analysis of Land Conservation Easement Values—Developments Since Kiva Dunes", Taxation of Exempts, May/June 2011
  • Author, "Alabama Announces Tax Amnesty Program: Operation Clean Slate,"The Counselor, Spring 2009
  • Co-author, "A Guide to Donating Conservation Easements Substantiating Their Value", Valuation Strategies, May/June 2010 Edition
  • Author, "Operation Clean Slate", The Counselor, Spring 2009
  • Co-author, "Kiva Dunes—Making and Substantiating the Value of Conservation Easements", Journal of Taxation, November 2009

Sirote & Permutt Announces 28 Attorneys Selected As Alabama Super Lawyers 2015 - 5/27/2015 Read More
Sirote & Permutt's Ronald Levitt and David Wooldridge Quoted in Business Alabama Article on Kiva Dunes Case - 8/25/2014 Read More
Sirote & Permutt Attorneys Included in The Best Lawyers in America© for 2015 - 8/19/2014 Read More
Sirote & Permutt Presents ASCPA Webinar Series - 7/1/2014 Read More
Sirote's Tax Litigation Lawyers File Brief in Appeal of $2.1 Million Conservation Easement Deduction - 5/16/2014 Read More
Sirote & Permutt Announces 28 Attorneys Selected As Alabama Super Lawyers 2014 - 4/28/2014 Read More
Sirote's Wooldridge Quoted In Bloomberg Article - 11/21/2013 Read More
Ronald Levitt and David Wooldridge Speak about Conservation Easements - 9/25/2013 Read More
Attorneys Speak about Tax Issues to the Alabama Association of Accountants & Tax Preparers - 9/20/2013 Read More
Sirote Attorneys Ronald Levitt and David Wooldridge to Serve as Panelists for the Land Trust Alliance - 9/9/2013 Read More
Sirote Attorney David Wooldridge Recognized by Alabama State Bar - 7/19/2013 Read More
Sirote & Permutt Announces 30 Attorneys Selected as Alabama Super Lawyers 2013 - 6/14/2013 Read More
Sirote Attorney David Wooldridge to Speak about "Tax Planning with Conservation Easements" - 3/5/2013 Read More
Sirote Legal Alert: The Changing Tax Climate - 12/10/2012 Read More
Best Lawyers Recognizes 43 Attorneys from Sirote & Permutt as the "Best Lawyers in America" for 2013 - 11/5/2012 Read More
Register Now for ASCPA CLE Tax Seminar Presented by David Wooldridge - 9/10/2012 Read More
Sirote's David Wooldridge Will Present ASCPA Tax Webinar - 9/3/2012 Read More
Sirote's David Wooldridge Featured Speaker for Conservation Easement Workshop - 8/28/2012 Read More
Register Now for ASCPA Tax Webinar, Presented by David Wooldridge - 8/20/2012 Read More
David Wooldridge Presenter for ASCPA Webinar - 7/12/2012 Read More
Sirote Attorneys Levitt and Wooldridge Elected to American College of Tax Counsel - 4/24/2012 Read More
Sirote & Permutt Successfully Defends Case Against IRS - 3/12/2012 Read More
Birmingham Magazine Names 14 from Sirote as Top Attorneys - 2/2/2012 Read More
David Wooldridge Panelist at American Bar Association Tax Institute - 11/23/2011 Read More
Ronald Levitt and David Wooldridge to Present at Conservation Easement Conference - 10/31/2011 Read More
Sirote Tax Attorneys Publish Land Easement Article - 7/21/2011 Read More
Best Lawyers has selected 32 attorneys from Sirote & Permutt for recognition in The Best Lawyers in America for 2011 - 8/27/2010 Read More
Birmingham Magazine Names 5 From Sirote As Top Attorneys - 3/2/2010 Read More
31 Sirote Attorneys Listed In Best Lawyers - 8/7/2009 Read More
Alabama State Bar Award Of Merit Presented To David Wooldridge - 7/24/2009 Read More
Sirote & Permutt Attorneys Have Successful Outcome In Landmark Conservation Easement Case Before US Tax Court - 6/22/2009 Read More
Sirote Attorneys Named to Best Lawyers 2009 - 9/26/2008 Read More

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