Judge David Gustafson, United States Tax Court

Judge David Gustafson

United States Tax Court

David Douglas Gustafson was born in 1956 in Greenville, South Carolina. He earned an undergraduate degree from Bob Jones University and received his Juris Doctor from Duke University School of Law. He entered private practice.

He was a trial attorney, Assistant Chief, and Chief in the Court of Federal Claims Section of the Tax Division in the U.S. Department of Justice, and Coordinator of Tax Shelter Litigation for the entire Tax Division. He served as the General Counsel of the Equal Employment Opportunity Commission.

Gustafson was appointed by President George W. Bush as Judge, United States Tax Court, in July 2008 for a term that expires in 2023. He took senior status in November 2022.

He is married to Sharon Elizabeth Fast and they have nine children.

In the News…

U.S. Tax Court Judge David Gustafson is going to take another look into the years-long whistleblower case alleging tax improprieties involving the Clinton Foundation. He decided to do so following the report of Special Counsel John Durham that revealed that there were significant failures in the investigation into allegations against the Clinton family charity. 

The case was first brought in 2017, and Judge Gustafson has denied an IRS request to dismiss the case. Three years ago, citing a mysterious “gap” in IRS records, he ordered the agency to reveal whether it had criminally investigated the charity. 

Another motion to dismiss was filed by the IRS last year, and all parties filed their arguments pro and con, but the judge postponed ruling on the motion. This week, he asked for new arguments in light of the information in the Durham report. “We will order further filings so the parties may address those recent opinions,” he said. 

The case is expected to continue for some months. 

Contact this Leader…

Did you pray for Judge Gustafson today? You can let him know at:

The Honorable David Gustafson
United States Tax Court
400 Second Street NW
Washington, DC 20217


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