David Uri Ben Carmel (formerly known as David A. Fruchtman) is the principal of 349 East Multistate Tax Planning LLC (www.349east.com) and founded Ben Carmel Law Offices. He was the partner in charge of state and local taxes at Steptoe & Johnson LLP and, before that, at Winston & Strawn LLP. He was a Special Deputy Attorney General to the state of Hawaii. He guest lectured for six years to Georgetown Law Center's graduate tax seminar, for 13 years to NYU's Law School's summer state tax institute and, along the way, to tax classes at Duke Law School, the University of South Carolina Law School, and the University of Wisconsin School of Business.Mr. Ben Carmel has been specializing in American state and local taxation for more than 25 years. He is the author of an Amicus Brief submitted to the U.S. Supreme Court in Wayfair, which the taxpayers cited as authority and which was the subject of an article in the National Law Journal and analyzed at a meeting of the American Bar Association section of taxation. In addition, he is the author of Bloomberg BNA's treatises "Income Taxes: Definition of the Unitary Business Principle," and "Income Taxes: Consolidated Returns and Combined Reporting," the professional commentator for RIA Checkpoint's treatise "Combined/Consolidated Returns," the author of four booklets ("Principled Subnational Tax Practice"; "Advising Foreign Businesses About U.S. Subnational Taxes"; "Covering the Waterfront: Wayfair Amicus Brief and Collected Articles"; and "American State and Local Taxes: Risks and Opportunities -- What Israeli Businesses Must Know" (in Hebrew)), and the author of some 100 other articles and outlines from speeches. He has advised clients on issues involving all 50 states, and is committed to achieving excellent results by working with state tax officials to the greatest extent possible to avoid litigation. Of course, negotiated resolutions are not always possible. Therefore, he has successfully represented clients before courts and administrative tribunals across the country. Mr. Ben Carmel has been repeatedly recognized as a New York and Illinois Super Lawyer. Mr. Ben Carmel is a graduate of Harvard Law School and the University of Wisconsin.