David R Jojola

David R. Jojola

Of Counsel
David Jojola is a former Internal Revenue Service Senior Trial Attorney that specializes in representing clients before the Internal Revenue Service and State taxing authorities. As a former IRS trial attorney, David has extensive experience working with the IRS’ Appeals Division and Office of Chief Counsel. David’s practice encompasses tax litigation, appeals and collection matters. He has represented clients in a wide variety of matters including civil tax fraud, captive insurance, global high net worth examinations, employment tax examinations, and innocent spouse relief.

Education & Credentials


University of New Mexico

B.A., Anderson School of Management, Finance, 1990

University of New Mexico School of Law

J.D., 1995

Bar Admission

  • Arizona
  • New Mexico


  • Certified Tax Specialist – State Bar of Arizona

Prominent Assignments

Caylor Land and Development v. Commissioner, awaiting opinion, - U.S. Tax Court – issue of first impression involving deductibility of insurance expenses paid to a micro-captive insurance company pursuant to IRC section 831(b).

Kline v. Commissioner, T.C. Memo. 2015-144 – U.S. Tax Court – case involving material participation in a Caribbean yacht chartering business. Application of IRC section 469 and Treas. Reg. 1.469-5T(a)(3) when using a charter management company.

Slone v. Commissioner, T.C. Memo 2012-57 – U.S. Tax Court – case involving transferee liability for corporate income taxes attributable to a purported intermediary tax shelter.

David Dung Le, MD, Inc. v. Commissioner, 114 T.C. 268 (2000) – U.S. Tax Court – issue of first impression involving corporate entity’s capacity to bring suit in Tax Court to dispute Statutory Notice of Deficiency.

David Dung Le v. Commissioner, 86 T.C.M. 116 (2003) – U.S. Tax Court – case involving civil tax fraud and individual transferee liability arising from closely held “C” corporation.

John S. Fagan v. Commissioner, T.C. Memo. 2001-222 – U.S. Tax Court – case involving civil tax fraud and partial summary judgment.

Letantia Bussell v. Commissioner, T.C. Memo. 2005-77 – U.S. Tax Court – case involving civil tax fraud and claim of innocent spouse relief.

Kathryn Bernal v. Commissioner, 120 T.C. 102 (2003) – U.S. Tax Court – issue of first impression involving Tax Court’s jurisdiction to review denial of innocent spouse claim made pursuant to IRC section 66.

Julian O. Von Kalinowski v. Commissioner, T.C. Memo. 2001-21 – United States Tax Court – case involving innocent spouse relief and constructive knowledge if duty of inquiry is not met.

Professional Involvement

  • State Bar of Arizona Tax Section – Member at Large
  • Lawyers on Call – State Bar of Arizona


  • Presenter, "What Else Could Go Wrong? Current Trends in Tax Controversy," El Paso Chapter TSPCA, August 28, 2018 
  • Presenter, Tennessee Captive Insurance Association 8th Annual Conference, “Five Months In, And Still Confused? Continuing the Tax Reform Discussion,” June 20, 2018 
  • Small Captives, Big Issues: A Discussion of 831(b) from Audit to Appeals to the Courtroom, State Bar of Arizona, Tax Section - 2017
  • IRC section 831(b) Captive Insurance Audits and Litigation, Western Regional Captive Insurance Conference, 2016
  • The Ongoing Battle between Captives and the IRS, Arizona Captive Insurance Association, 2015
  • Divorce-Related Tax Issues, State Bar of Arizona, Family Law Section, 2015
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