David A. Levine is an attorney with the IRS Office of Associate Chief Counsel, (International), Branch 4, where he specializes in the taxation of cross-border mergers and acquisitions and real estate transactions. Prior to joining the Office of Chief Counsel in 2011, he was a tax associate at two large law firms in New York, Paul, Weiss, Rifkind, Wharton & Garrison LLP and Clifford Chance US LLP, where he worked on a wide range of domestic and cross-border mergers and acquisitions, partnership and joint venture transactions, and real estate transactions. He received his J.D. and LL.M. in Taxation from New York University School of Law and a B.A. from Haverford College.