David H. Peck

Of Counsel

Phone: 404.261.0500

Email: Contact David Peck

David Peck is a board certified tax attorney (Texas 1993-2014) with over 25 years’ experience in successfully resolving federal and international tax disputes.  David began his legal career as a trial attorney with IRS Chief Counsel’s Office where he practiced before the U.S. Tax Court and bankruptcy court.  He has 15 published tax opinions covering a wide range of individual and business issues such as depreciation of airspace, hedging transactions, government securities arbitrage, and personal holding company tax.  In 1991 he joined the United States Attorney’s Office in Houston (1991-2007) where he won 11 jury tax trials and lost none in federal district court.  He also filed over 400 appellate briefs with the Fifth Circuit Court of Appeals and obtained 13 favorable published tax opinions.

Following his government service, he leveraged his experience to work at the Atlanta office of a Big Four accounting firm where he represented business clients in IRS audits, administrative appeals, IRS mediation, penalty abatement, IRS collection, transfer pricing, and consulted on a variety of international tax matters.  He assisted a paper manufacturing client obtain cash payments of over $140 million from the IRS in 2009 for a refundable alternative fuel mixture excise tax credit. This was not a refund of the taxpayer’s own estimated tax payments, but rather payments from Treasury’s general funds.  He then moved to the Atlanta office of a regional accounting firm where he successfully resolved federal tax disputes and advised foreign and domestic clients on a wide range of international tax issues, such as inbound and outbound transactions, transfer pricing, tax treaties, foreign withholding, foreign disclosure forms, controlled foreign corporations, foreign tax credit, and captive insurance.

David is admitted to practice in Georgia, Texas and Illinois as well as numerous federal district courts and U.S Court of Appeals for the Fifth Circuit.  He is a member of the Georgia and Atlanta Tax sections and is the past Course Director for the Texas bar’s Advanced Tax Law Course (2000).  He is a frequent speaker on IRS practice and procedure, international tax, and renewable energy incentives.  He authored a tax article on an issue and case that was later decided by the U.S. Supreme Court: Is Overstated Basis a Basis for Extending the Statute of Limitations?

David graduated from Carleton College in 1973 (B.A. English) and obtained his master’s degree from Indiana University (M.A. English 1978).  He received both his J.D. (Honors, member of the law review, 1982) and LL.M. in Taxation (1988) from Chicago-Kent College of Law.

David’s primary areas of practice include tax controversy, tax planning, international tax, and white collar criminal defense.

Practice Areas

Practice Areas

Wagner, Johnston and Rosenthal P.C. provides a range of legal services in the following areas:

  • Commercial Litigation
  • Commercial Real Estate Law
  • Corporate & Finance Law
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  • Estate Planning and Probate
  • Franchise & Business Opportunity Law
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  • Real Estate Litigation
  • Sports Law
  • Taxation and Tax Controversy
  • Trusts & Estates
  • Other Areas of Practice

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Wagner, Johnston & Rosenthal represents a broad range of privately held businesses, executives and entrepreneurs. While a majority of the Firm’s clientele is based in the greater Atlanta area, the Firm also services clients located throughout the United States as well as in foreign countries.

The industries the Firm represents are as diverse as the economy: manufacturers and service industries, real estate developers, financial concerns, lending institutions, health care professionals and facilities, benefit consultants, software and technology developers, public service agencies, investment partnerships, travel agencies, private schools, engineering concerns, leasing companies, telecommunications concerns, hotel developers, franchisors and professional sports teams.