--- title: "David Gustafson | KnowJudges" canonical: "https://knowjudges.com/kyj/judge/david-gustafson-9720" page_type: "judge_profile" updated: "2026-10-07" --- # David Gustafson United States Tax Court · U.S. Tax Court Judge ## Profile - Court: United States Tax Court - State: National federal courts - Role: U.S. Tax Court Judge - Service status: active - Last verified: 2026-06-30 ## Summary Official statewide and applicable court procedural guidance applies to this judge. ## Biography ### Professional career - Judge, United States Tax Court, Washington D.C., 2008-present - He then joined the U.S. Department of Justice Tax Division, serving as a trial attorney (1983–1989), Assistant Chief (1989–2005), and Chief (2005–2008) of the Court of Federal Claims Section - Began his legal career as an associate at the law firm Sutherland, Asbill and Brennan in Washington, D.C. (1981–1983) ### Education - a J.D. with distinction from Duke University School of Law in 1981, where he was a member of the Order of the Coif and held the role of executive editor of the Duke Law Journal from 1980 to 1981. - He earned a B.A., summa cum laude, from Bob Jones University in 1978 ### Additional information - Appointed to the United States Tax Court by President George W. Bush, confirmed by the Senate, and sworn in on July 29, 2008, for a 15-year term ending July 29, 2023. - He assumed senior status on November 1, 2022, and continues to perform judicial duties as a Senior Judge on recall. - Sharon Fast Gustafson held the role of General Counsel of the Equal Employment Opportunity Commission until March 2021. - He also held the role of Coordinator of Tax Shelter Litigation for the entire Tax Division from 2002 to 2006. - During his tenure, he received multiple Tax Division Outstanding Attorney Awards and the Federal Bar Association's Younger Attorney Award in 1991. - He was admitted to the District of Columbia Bar in 1981. - Gustafson married Sharon Elizabeth Fast in 1980, and they have nine children. - David Douglas Gustafson was born on October 13, 1956, in Greenville, South Carolina. - Date of birth: 1956-07-02 - His father was the late composer Dwight Gustafson. - David Gustafson is recognized for his extensive experience in tax law, both in litigation and judicial service, and continues to contribute to the United States Tax Court in a senior capacity. ## Before you appear - Read the judge-specific standing order first when one is listed. - Check the docket and case orders for requirements that supersede broader guidance. - Confirm current remote-access and courtroom technology arrangements before the proceeding. ## Courtroom Rules ### stipulation of facts Scope: courtwide Meet or confer with IRS counsel before trial and work toward a written stipulation covering facts, documents, and settled issues that are not genuinely disputed. Evidence excerpt: You should meet or talk with the IRS representative to see whether you can agree to (stipulate) facts and documents that will be offered to convince the Judge that you are correct. [Guidance for Petitioners - Things That Occur Before Trial](https://www.ustaxcourt.gov/petitioners-before/) Source checked: 2026-07-30 ### pretrial memorandum Scope: courtwide File the pretrial memorandum in a regular case; in an S case it should be submitted. Follow the standing pretrial order or notice and serve a copy on IRS counsel. Evidence excerpt: You must file a pretrial memorandum in a regular case. You should submit a pretrial memorandum in an S case. [Guidance for Petitioners - Things That Occur Before Trial](https://www.ustaxcourt.gov/petitioners-before/) Source checked: 2026-07-30 ### trial documents and witnesses Scope: courtwide Organize supporting documents, provide intended trial documents to the IRS, bring three copies of unstipulated documents, and ensure needed witnesses are available in the courtroom. Evidence excerpt: If the IRS will not agree (stipulate) to your documents, bring three copies of each document to court. [Guidance for Petitioners - Things That Occur Before Trial](https://www.ustaxcourt.gov/petitioners-before/) Source checked: 2026-07-30 ### calendar call Scope: courtwide Arrive in time for calendar call, come forward when the case is called, identify yourself to the judge, and be ready to answer case-status questions. Evidence excerpt: Be sure to arrive in court in time to attend the calendar call. When your name is called by the trial clerk, come forward and identify yourself to the Judge by stating your name. [Guidance for Petitioners - Things That Occur During Trial](https://www.ustaxcourt.gov/petitioners-during/) Source checked: 2026-07-30 ### opening statement is not evidence Scope: courtwide An opening statement may explain the facts, law, and requested ruling, but unsworn factual assertions in it are not evidence unless established through testimony or other admitted evidence. Evidence excerpt: Opening statements generally are not made under oath, and facts alleged in opening statements cannot be considered by the Judge unless they are established by other evidence such as sworn testimony. [Guidance for Petitioners - Things That Occur During Trial](https://www.ustaxcourt.gov/petitioners-during/) Source checked: 2026-07-30 ### witness examination sequence Scope: courtwide Present witnesses through sworn testimony and direct examination; the opposing side may cross-examine, and the judge may ask questions or request clarification. Evidence excerpt: After direct examination of each witness by the IRS, you can ask the witness questions (cross-examination). Throughout the trial, the Judge may ask questions and request clarification of evidence from both sides. [Guidance for Petitioners - Things That Occur During Trial](https://www.ustaxcourt.gov/petitioners-during/) Source checked: 2026-07-30 ### record closure Scope: courtwide After testimony ends and documents are admitted, the record closes and no further evidence may be submitted; bring all documents not already included in a stipulation. Evidence excerpt: After all the witnesses have testified and all the documents have been entered into evidence, the trial will be over and the record will be closed. This means that no more evidence may be submitted to the Court. [Guidance for Petitioners - Things That Occur During Trial](https://www.ustaxcourt.gov/petitioners-during/) Source checked: 2026-07-30 ### courtroom advocacy conduct Scope: courtwide Direct the position to the judge, do not argue with a witness or IRS counsel, and turn off phones and other electronic devices in the courtroom. Evidence excerpt: Don't argue with the IRS attorney, but do state your position to the Judge. [Guidance for Petitioners - Things That Occur During Trial](https://www.ustaxcourt.gov/petitioners-during/) Source checked: 2026-07-30 ### remote recording Scope: courtwide Independent recording or broadcasting of a Zoomgov proceeding is prohibited; obtain an official transcript from the court reporter. Evidence excerpt: Note that independent recording and/or broadcasting the proceeding is prohibited. [United States Tax Court Remote Proceedings](https://www.ustaxcourt.gov/zoom-proceedings/) Source checked: 2026-07-30 ### remote courtroom conduct Scope: courtwide Mute when not speaking, remain in the proceeding unless excused, wait to be called on, raise a hand to speak, and do not speak over participants. Evidence excerpt: Wait for the Judge to call on you. Raise your hand if you need to speak to the Judge or Trial Clerk. [United States Tax Court Remote Proceedings](https://www.ustaxcourt.gov/zoom-proceedings/) Source checked: 2026-07-30 ## Sources - [Official profile](https://www.courtlistener.com/person/9720/david-gustafson/) - [Official roster](https://www.courtlistener.com/person/9720/david-gustafson/) - [United States Tax Court current judicial profile](https://www.courtlistener.com/person/9720/david-gustafson/) - [Guidance for Petitioners - Things That Occur Before Trial](https://www.ustaxcourt.gov/petitioners-before/) - [Guidance for Petitioners - Things That Occur During Trial](https://www.ustaxcourt.gov/petitioners-during/) - [United States Tax Court Remote Proceedings](https://www.ustaxcourt.gov/zoom-proceedings/) - [CourtListener judicial biographical directory](https://www.courtlistener.com/person/9720/david-gustafson/) ## JSON-LD ```json { "@context": "https://schema.org", "@graph": [ { "@type": "WebPage", "@id": "https://knowjudges.com/kyj/judge/david-gustafson-9720", "url": "https://knowjudges.com/kyj/judge/david-gustafson-9720", "name": "David Gustafson | KnowJudges", "description": "David Gustafson, United States Tax Court. 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