David S. De Jong

David S. De Jong

Attorney Profile

Top Rated Tax Attorney in Rockville, MD

Stein Sperling Bennett De Jong Driscoll PC
 | 25 West Middle Lane, Rockville, MD 20850
Phone: 301-838-3204
Fax: 301-354-8104
Selected to Super Lawyers: 2007 - 2019
Licensed Since: 1975
Practice Areas:
  • Tax: Business (60%),
  • Estate Planning & Probate (20%),
  • Business/Corporate (20%)
Attorney Profile

Different needs, different resources, even if it’s the same type of legal matter. It’s the kind of personal and customized approach—one reliant on each client’s unique situation—that defines how David De Jong dedicates himself to the wide variety of clients he serves.

As chair of the firm’s Tax Practice group – one of 36 firms nationally ranked Tier 1 in Tax Litigation and Controversy by U.S. News & World Report – David helps businesses and individuals with a broad range of tax planning and federal and state controversy matters, estate planning, business transactions and valuations. A CPA with a Master of Laws in Taxation from Georgetown University Law Center, he is accredited in estate planning by the National Association of Estate Planners and Councils and in business valuation by both the American Institute of Certified Public Accountants and the National Association of Certified Valuators and Analysts. With over 40 years of experience, David brings a high level of expertise, creativity, sound judgment and personal attention to helping solve his clients’ tax, estate and business matters.

David is a nationally recognized tax authority and speaks to various industry groups throughout the country. Co-author of J.K. Lasser’s book, Year-Round Tax Strategies, for 16 years, he has been frequently quoted in a number of publications, including the Wall Street Journal and the New York Times. He has also testified as an expert witness over 50 times in tax, estate, business valuation and economic income matters. 

Additionally, David is active in many professional groups. Among them are the American Academy of Attorney-Certified Public Accountants, where he formerly served as National President and received the Louis S. Goldberg Memorial Award for lifetime service to the organization, and the Bar Association of Montgomery County and Foundation, which recognized him as an Honorary Life Bar Leader for his many years of committed service.

Outside of Stein Sperling, David is an adjunct professor of law at Washington & Lee University, team teaching a two-week intensive "practicum" in business transactions. He previously taught a miscellany of tax and business courses for four other universities, including American University and the University of Maryland. He is a past Treasurer and Board Member of the Metropolitan Center for the Visual Arts.  David also captains a competitive trivia team that has won three state championships.

About David De Jong

Admitted: 1975, Maryland

Professional Webpage: http://www.steinsperling.com/our-people/p/de_jong

Honors/Awards:

  • Top 50 IRS Representation Practitioners, CPA Magazine, 2008
  • Greater Washington Legal Elite, SmartCEO Magazine, 2009
  • Goldberg Memorial Award for lifetime service, 2009
  • State Chapter Presidents’ Leadership Award, National Association of Certified Valuation Analysts, 2007
  • Greater Washington Legal Elite, SmartCEO Magazine, 2012
  • Best Lawyers, 2015
  • Best Lawyers, 2018
  • 40 Top Tax Advisors to Know in a Recession, CPA Magazine, 2009
  • Maryland Super Lawyers (2007 - 2012), Maryland Super Lawyers magazine
  • President’s Citation for Distinguished Service, Bar Association of Montgomery County, 2008
  • AV Preeminent peer review rating, Martindale-Hubbell
  • Greater Washington Legal Elite, SmartCEO Magazine, 2013
  • Best Lawyers, 2016
  • Top 100 Attorneys in the United States, Worth Magazine, 2006
  • Greater Washington Legal Elite, SmartCEO Magazine, 2006
  • Louis S. Goldberg Memorial Award for lifetime service, American Association of Attorney-Certified Public Accountants, 2009
  • Bar Leader (2008 - present), Montgomery County, Maryland Bar Foundation
  •   Top Estate Planners (1994, 2009) Top Tax Lawyers (2011,2013-2017), Washingtonian Magazine, 2017
  • Power Players Finalist, SmartCEO Magazine, 2013
  • Best Lawyers, 2017

Bar/Professional Activity:

  • Maryland Collaborative Practice Council
  • American Association of Attorney-Certified Public Accountants, Board Member and Past National President (1997-present)
  • Montgomery College, Instructor of Introduction to Taxation (1983)
  • American University Kogod School of Business, Adjunct Professor of Corporate Taxation, Employee Benefit Plans, State and Local Taxation, Real Estate Transactions (1983-2002)
  • National Association of Certified Valuation Analysts, Ethics Board Member (2011-present)
  • Collaborative Divorce Association
  • Adjunct Professor of Law, Washington & Lee University, (2012-present)
  • Greater Washington Institute of Certified Public Accountants, Tax Section
  • Maryland Bar Association, Tax Section
  • Metropolitan Center for the Visual Arts, Board Member and Past Treasurer
  • American Institute of Certified Public Accountants, Tax Section
  • National Association of Estate Planners and Councils
  • Bar Association of Montgomery County, Member and Past Chair, Tax Section
  • University of Maryland, Instructor of Management Accounting, Budgeting and Financial Systems, Introduction to Taxation (1981, 1986-1987)
  • Estate Planning Council of Suburban Maryland, Member and Past President
  • Maryland Association of Certified Public Accountants
  • Maryland Society of Accountants
  • American Bar Association, Tax Section
  • Montgomery County, Maryland, Bar Foundation, Past Board Member (1998-2009)
  • Association of Practicing Certified Public Accountants
  • Southeastern University, Adjunct Professor of Corporate Taxation, Partnership Taxation, Employee Benefit Plans, Real Estate Transactions, Estate and Gift Taxation, Estate Planning Workshop, Income Taxation of Estates and Trusts, Exempt Organizations (1979-1985)
  • District of Columbia Bar, Tax Section
  • Virginia State Bar, Tax Section
  • Institute of Business Appraisers

Scholarly Lectures/Writings:

  • David De Jong and Eric Rollinger will be presenting “The Troubled Taxpayer”  for the Maryland Association of CPAs (MACPA) on Tuesday, July 31. The program will focus on how to deal with the Internal Revenue Service on examination, collection and general administrative matters. Topics to be covered include criminal investigations, innocent spouse claims, installment plans and Offers in Compromise. The approach to the program will be to discuss both the law and the practicalities of each situation affecting a taxpayer., David De Jong and Eric Rollinger to present to the Maryland Association of CPAs, 2012
  • Stein Sperling tax attorneys David De Jong and Mark Schweighofer will review the changes included in the Tax Cuts and Jobs Act:  Individual changes including: New tax brackets for individuals; Dramatic changes in itemized deductions; Modifications to education incentives; Doubling of estate tax unified credit; Changes in alimony rules; and more Business changes including: 21% rate for C corporations; Special deduction for unincorporated businesses; Expanded cost recovery; Expansion of cash basis accounting; Business interest deduction limitation; New operating loss rules; and more, Speaker, Tax Law Changes - What Accountants and Financial Planners Need to Know, 2018
  • David De Jong will participate in the American Association of Attorney-CPAs Northeast Regional Education Conference. As past president of AAA-CPA and professor of Multistate Taxation at the graduate level for many years, David will moderate a panel of practitioners and educators on current issues affecting businesses and individuals with multistate contacts. The program will cover the latest developments in nexus for income, sales and other tax purposes including the simmering issue of whether a non-domiciliary state can ever impose its income tax on dispositions of intangible interests in corporations and LLCs as well as apply its estate tax to such holdings.  Practical solutions will be offered for practitioners to guide clients who have minimum contact with neighboring jurisdictions, David De Jong to participate in the AAA-CPA Regional Education Conference, 2012
  • Top 40 Federal Tax Developments of 2017 by David S. De Jong The session will focus on reviewing the leading federal tax regulations, cases and rulings of2017. Even in a year likely to lack major tax legislation, the body of tax law changes rapidly.Developments affecting individuals and businesses will be featured but the session will also coverretirement plans, estate planning and procedure., Speaker , December Update for Accountants and Financial Planners, 2017
  • David De Jong will be co-presenting with David Malcolm of Lanigan, Ryan, Malcolm & Doyle on Business Tax Updates to Hispanic Business Owners. Their presentation will focus on how business owners can maximize their 2011 tax returns., David De Jong to speak on Business Tax Updates to Hispanic Business Owners, 2012
  • Trumping Tax Reform: Winners and Losers   Presented by David De Jong, LL.M., CPAIf “tax reform” comes this year or next, who will be the winners and losers? To what extent might President Trump benefit himself by proposed changes? Might a C corporation once again become the entity of choice? And will there really be simplification of the Internal Revenue Code? This session will look at the possible future of federal taxation., Speaker, Update for Accountants and Financial Planners, 2017
  • David De Jong will speak at a Federal Tax Update course for the capital area chapter of the Maryland Association of CPAs., David De Jong to speak at a Federal Tax Update course for the Maryland Association of CPAs, 2012
  • This seminar will provide the attendee with a comprehensive overview of estate administration. The topics covered will include: Estate Planning in the time of the Trump Administration Estate Planning for the Non-Citizen Estate and Fiduciary Tax Elections Should You Avoid Probate – and How? Contending with Income in Respect of a Decedent Choice of Domicile for Retirement – and Death, Speaker, comprehensive overview of estate administration, Maryland Society Of Accounting And Tax Professionals, 2017
  • Dave's presentation on Corporate Maintenance will address two obligations corporations must perform on a regular basis in order to stay in compliance with applicable laws. The two obligations are: The preparation of certain documents relating to business decisions (including what if often called “annual minutes” and “corporate resolutions”); and The filing of relevant government forms and reports in a timely fashion keeping the corporation’s information up-to-date on the government registry., Speaker, Corporate Maintenance, Maryland Society Of Accounting And Tax Professionals, 2017
  • At an upcoming meeting of the Collaborative Divorce Association, Inc. of Montgomery County, Maryland, Dave De Jong will address issues related to "Income in Matrimonial Agreements."  His speech will outline in general terms how states determine the means available for spousal and/or child support and how, in some cases, these calculations fall short of showing actual income available for support services, even when tax reporting is on a cash basis.  Mr. De Jong will also cover other possible income for support purposes, including: certain tax-exempt income (state and local bonds, exempt portion of social security, etc.); income potential during total or partial abandonment of work (except for education); loans without expectation of repayment; anticipated income on recent inheritance; unreported income; barter income; and inventory used for personal purposes. Attendees will learn, through multiple distinct income scenarios, why defining income for support purposes in a matrimonial agreement cannot be calculated simply through income shown on a financial statement, income shown on a tax return or an individual's cash flow.  Instead, income calculations require application of unique facts to state law., Dave De Jong to address “Income in Matrimonial Agreements”, 2013
  • David De Jong will be participating in an exclusive roundtable discussion and share valuable insight about best practices and emerging trends in accounting. This meeting will be recorded and transcribed for publication in Smart CEO magazine. This roundtable discussion will feature top CPAs in the Washington D.C. metro area.  They will cover some of the following topics and how they affect CEOs: IRS audits Government contracting Estate planning Compensation and benefits Safeguards Insourcing vs. outsourcing, David De Jong to participate in SmartCEO CPA Roundtable, 2013
  • David De Jong will be presenting at the Maryland Association of CPAs (MACPA) Chesapeake Tax Conference.  He will present a federal tax information including updates on individual, business and other legislative taxes., David De Jong to present at the MACPA Chesapeake Tax Conference, 2013
  • David De Jong and Eric Rollinger will be speakers on Federal News Radio broadcast, For Your Benefit, hosted by Bob Leins. They will discuss the implications of different state taxes on federal annuities and Social Security benefits as well as the legal requirements for establishing residency in one state, but living part-time in another state. , For Your Benefit features David De Jong and Eric Rollinger, 2013
  • Dave De Jong will present a Federal Tax Update course to The American Association of Attorney-Certified Public Accountants during their summer cruise to Canadian Maritimes., Dave De Jong to present a Federal Tax Update course, 2013
  • David De Jong and Don Williamson, Director of the M.S. Taxation Program at American University, will update attendees on developments in corporate and partnership taxation. Specifically, they will discuss how changes in the last 12 months affect corporations, partnerships and other businesses. This course, sponsored by CPE Update, will provide attendees with 4 CPE hours of credit., Dave De Jong to present “Corporate and Partnership Taxation Update”, 2012
  • Dave De Jong, along with Craig Bell, will be presenting "Hot Topics in Multi-State Taxation" as part of a CPE Update course. This intermediate level course will provide attendees with 4 CPE hours of credit., Dave De Jong to present “Hot Topics in Multi-State Taxation”, 2012
  • Dave De Jong will be presenting "The 50 Best Tax Planning Strategies & Loopholes" as part of a CPE Update course.  This course is an intermediate level and will provide attendees with 4 CPE hours of credit., Dave De Jong to present “The 50 Best Tax Planning Strategies & Loopholes”, 2012
  • David De Jong will present a Federal Tax Update course to the Association of Practicing Certified Public Accountants at their Annual Tax Seminar in Rockville, MD., David De Jong to present a Federal Tax Update course, 2012
  • David De Jong will be presenting "Current Tax Developments Affecting Family Law" to the Family Law Section of the Bar Association of Montgomery County.  This presentation will take place on October 23, 2012 and will be held in the Bar Association's CLE Classroom., David De Jong to speak to the Bar Association of Montgomery County, 2012
  • "The Complete Trust Course" is designed to help you through the decision maze and help your clients achieve their desired outcome with their estate plan. This course covers an extensive topical outline and provides valuable supporting course materials, including sample forms you can use as a guide for your practice., David De Jong and Ann Jakabcin to speak at The Complete Trust Course, 2012
  • David De Jong will present "Federal Tax Update" at the Maryland Association of CPAs - 43rd Annual Chesapeake Tax Conference. This program will cover all of the major federal tax developments of the last 12 months, including laws, regulations, cases and rulings affecting both business and non-business taxpayers. It will cover important highlights of the year. Planning tips will be offered throughout the program., David De Jong to speak at the 43rd Annual Chesapeake Tax Conference, 2012
  • “2013, party over – oops, out of time!” As professionals in the financial services or insurance industry know, as each day passes, opportunities dwindle for Congress to act to preserve the current $5.12 million federal estate and gift tax exemptions.  This has led to months of discussion among such professionals and months of uncertainty for their clients. There are unique, yet time-sensitive, advantages to creating or updating plans before December 31, 2012. This seminar will address the practical, legal and tax considerations of making gifts this year, including: Available gifting opportunities and techniques before 2013, such as Intentionally Defective Grantor Trusts (IDGTs), Grantor-Retained Annuity Trusts (GRATs) and Spousal Lifetime Access Trusts (SLATs); Valuation techniques and discounts associated with year-end gifting; and Possible consequences if the federal government does NOT act to preserve current gift and estate tax exemptions before December 31, 2012., Party Like It's 2012! Taking Advantage of Estate Planning and Tax Benefits before Time Runs Out, 2012
  • Stein Sperling's David De Jong will be speaking at the Bar Association of Montgomery County, Maryland, 121st Annual Meeting and Law Day Celebration on Friday, April 17, 2015. He joins a panel on "Whose Reputation is it, Anyway? ... The Identification and Valuation of Personal Goodwill in Divorce.", Speaker, Whose Reputation is it, Anyway? ... The Identification and Valuation of Personal Goodwill in Divorce, Bar Association Of Montgomery County, Maryland, 2015
  • Stein Sperling tax attorney David De Jong joins a panel on the topic of "Personal Goodwill in Federal Taxation" during the American Association of Attorney-Certified Public Accountants Northeast Regional Education Conference in Baltimore.  The panel will discuss how attorneys might reduce their clients' income and estate taxes through asserting personal goodwill on asset sales, business transitions and death valuations.  David has spoken numerous times on the personal goodwill tax issue.  , Personal Goodwill in Federal Taxation, AAA-CPA, 2015
  • "Top Federal Tax Updates in the Past 12 Months", Speaker, Maryland Association Of Certified Public Accountants (MACPA), 2015
  • "Wynne — A Postmortem on AAA-CPA Amicus Brief" , Speaker, American Academy Of Attorney CPAs, 2015
  • "For Your Benefit" host Bob Leins welcomes tax attorney David De Jong and estates and trusts attorney Steve Widdes with Stein Sperling Bennett De Jong Driscoll PC to the studio to focus on possible changes in tax laws in the coming years., Speaker, 2015
  • Federal Tax Update, Speaker, Maryland Association Of Certified Public Accountants, 2016
  • “Representing the Troubled Taxpayer: Eggshell Audits to Collection Alternatives” , 2015
  • “Corporation and Partnership Tax Update” , 2015
  • The Best Remaining Tax Loopholes, 2015
  • Stein Sperling tax attorney David De Jong presents "How to Determine Actual Income in a Divorce Case" during the annual AGN North American Regional Meeting (NARM). AGN is a worldwide association of separate and independent accounting and advisory businesses. David's portion of the program is scheduled for Monday, May 23., Speaker, How to Determine Actual Income in a Divorce Case, AGN, 2016
  • "For Your Benefit," a weekly Federal News Radio 1500 AM show hosted by Bob Leins, will feature tax attorney David De Jong and estates and trusts attorney Steve Widdes in a discussion on the best states for retirees on Monday, June 13, 2016., Guest, For Your Benefit, 2016
  • Dave's presentation will cover the most important federal tax developments of the last 18 months including new laws, regulations, cases and rulings. Dave will cover developments that may not have caught headlines, looking beyond "the body of tax law.", Speaker, Federal Tax Developments 2015-2016, AAA-CPA's, 2016
  • Tax attorney David De Jong will present "Buying & Selling a Practice" in Pikesville, Maryland, on Wednesday, October 26, to the Maryland Society of Accounting and Tax Professionals (MSATP). The presentation will focus on what an accountant or tax professional needs to know about buying and selling a practice., Speaker, Buying & Selling a Practice, Maryland Society of Accounting and Tax Professionals, 2016
  •  "Whose Reputation is it, Anyway? ... The Identification and Valuation of Personal Goodwill in Divorce", Speaker, Bar Association Of Montgomery County, Maryland, 2015
  • Speaker, A Trifecta of Hot Topics, 2016
  • In this fast-moving presentation, David will select the most significant or interesting developments in federal income taxation during 2015-2016 that figure to be useful and relevant to accountants and financial planners. The developments discussed will affect individual and business taxation, retirement and estate planning as well as tax procedure., Speaker, Update for Accountants and Financial Planners, 2016
  • Tax attorney David De Jong joins a panel for The Bar Association of Montgomery County, Maryland, CLE session, "What the H*@! is a QDRO and Do I Need One?" The session will be held in Rockville on Monday, October 24 at 5:30 p.m. The panel will discuss the various types of retirement accounts, from IRAs and Pensions to 401(k)s and how each retirement account should be handled in divorce actions and separation agreements., Speaker, What the H*@! is a QDRO and Do I Need One?, Maryland, The Bar Association Of Montgomery County, 2016

Educational Background:

  • Georgetown University (LL.M., Taxation), 1975
  • University of Maryland (B.A.), 1972
Office Location for David S. De Jong

25 West Middle Lane
Rockville, MD 20850

David S. De Jong:

Last Updated: 12/10/2018

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