About Daniel B.
Daniel B. Waters built a legal path from philosophy to tax. He earned a Bachelor of Arts in philosophy from the University of North Carolina at Chapel Hill in 2003. He received his Juris Doctor from Charleston School of Law in 2005 and completed an LL.M. in Tax at Boston University School of Law in 2008. Those academic choices signal an early interest in the rules that shape business and personal finance.
After law school, Waters moved into practice roles that blended litigation and tax matters. In 2009 he worked as a lawyer at Grey Jones & Associates, LLC, where he handled day-to-day client work and case preparation. A few years later he shifted into an in-house role, serving as Tax Manager at Lifestyle Communities in 2013. That post placed him inside corporate operations and exposed him to tax reporting, compliance, and internal advisory tasks.
Waters returned to private practice later in the decade. In 2019 he served as an associate at Roetzel & Andress. He brought courtroom experience and in-house tax exposure to firm work, and he handled client files that required both transactional judgment and technical tax analysis. Colleagues describe him as methodical; clients have expected clear explanations of complex tax issues rather than jargon.
The arc of Waters’s career is marked by steady movement between firm-side litigation and corporate tax roles. He has combined academic training in tax law with practical work in business environments. That background informs how he approaches problems: attention to statutory detail, an eye for the business realities behind a tax question, and a willingness to break complex subjects into plain language. He is licensed to practice in Ohio and has handled matters that require understanding both state and federal tax rules. He currently maintains a practice in Ohio that emphasizes tax and related corporate matters.
