RUSSELL, DAVID T

David T. Russell specializes in providing expert witness and litigation support services centered on insurance, risk management, and forensic financial analysis for federal investigations. His core capabilities include expert testimony on micro-captive insurance structures, property and casualty insurance coverage, claims evaluation, insurance economics, and forensic accounting in support of IRS audit defense and tax abatement cases. He brings deep technical expertise in regulatory compliance, underwriting practices, and financial modeling as applied to complex tax and insurance disputes, often serving as a subject matter authority in high-stakes administrative and judicial proceedings. His unique differentiation lies in the integration of insurance industry knowledge with federal tax enforcement frameworks, enabling precise, court-admissible analysis of structurally complex financial arrangements. He maintains a consistent and exclusive relationship with the Department of the Treasury, particularly the Internal Revenue Service Chief Counsel’s office, where he is routinely engaged to provide expert testimony and analytical support in investigations involving abusive tax shelters, insurance-based tax avoidance schemes, and financial reporting irregularities. His engagements are narrowly focused on litigation readiness, evidentiary analysis, and expert opinion development tailored to IRS legal strategy. His primary industry focus is in all other insurance-related activities, with complementary work in professional, scientific, and technical services—reflecting a niche positioning as a forensic insurance and tax expert rather than a general consultant. He operates within the intersection of insurance regulation, federal tax law, and financial forensics, serving a highly specialized segment of the government legal ecosystem. As an individual contractor under entity structure 2J, he operates as a sole practitioner with no formal certifications. Based in Los Angeles, California, he is strategically positioned to support federal litigation needs nationwide, particularly within Treasury’s enforcement and legal divisions, without reliance on corporate infrastructure or team-based delivery models.