About David D L
David D L Horton trained in law at the University of Northwestern California, School of Law, where he earned his J.D. He built a practice that spans federal courts, tax tribunals and international trade venues. His education provided the foundation for a career that has moved between private practice, in-house counsel roles and advisory positions abroad.
He began his legal career in roles outside the United States. In 1990 he served as senior tax counsel for OMA, LTD in Panama City, Panama. That early experience exposed him to cross-border tax issues and commercial matters. By 1995 he was serving on an advisory board for Caribbean-American Finance, Chartered, where he advised on finance and tax matters affecting the region.
Back in the U.S., Horton held leadership roles at firms that bear his name. He was COO and later CEO of DAVID HORTON & ASSOCIATES, APC in 1999. He worked at The Law Offices of Jacqueline Mary McQuigg & Associates in 2000 and later established the Law Offices of David D.L. Horton, Esq. & Associates. In 2014 he listed his practice under the AllTaxProblems.com umbrella as a federal tax lawyer. The variety of positions underscores a steady movement between private practice and specialized tax representation.
Horton is licensed to appear in a wide set of jurisdictions. His admissions include California and its superior courts, the 9th Circuit, U.S. Bankruptcy Court, U.S. District Courts, the U.S. Court of International Trade, the U.S. Tax Court, the U.S. Court of Federal Claims and the U.S. Supreme Court. He also holds status as an Enrolled Agent through the U.S. Department of the Treasury, permitting representation before the IRS in any jurisdiction.
He maintains memberships in a number of bar and professional organizations. Those include the American Bar Association, the California Bar Association, the Customs and International Trade Bar Association and local groups such as the Desert, Riverside and San Bernardino County bar associations. He also lists involvement with law-adjacent civic and safety organizations in Las Vegas.
Horton’s work covers tax controversy, federal tax litigation and international trade matters. He has handled cases across trial and appellate forums and counsels clients on disputes with tax authorities as well as customs and trade matters. He currently practices under the Law Offices of David D.L. Horton, Esq. & Associates and carries an active Enrolled Agent credential, representing clients in federal tax disputes and related matters.
