About Us

David Uri Ben Carmel (fka David A. Fruchtman), principal of 349 East Multistate Tax Planning LLC, has advised clients on complex issues in all 50 states and the District of Columbia involving tax planning, disputed audits, and tax controversies before administrative bodies and courts.  He was the Partner in charge of state and local taxation at the law firms of Steptoe & Johnson LLP and Winston & Strawn LLP. He served as a Special Deputy Attorney General to the state of Hawaii.  He is admitted to the U.S. Supreme Court and submitted a much-discussed amicus brief in Wayfair warning the Supreme Court about the states' intentions to experiment by imposing sales taxes on many multistate services. The brief was the subject of an article in the National Law Journal (copies of the brief and article are included in the "Covering the Waterfront" booklet available below). 

Mr. Ben Carmel assists clients on complex issues involving virtually all subnational taxes -- whether business activity taxes (most often income taxes), transaction taxes (most often sales or use taxes), excise taxes and fees (involving activities deemed to be "privileges"), net worth taxes (typically based on the value of a franchise or item), unclaimed property (not a tax but every bit as onerous in its potential impact on a business's finances), and residency issues (for individuals).   

Mr. Ben Carmel is a past chairman of the Income and Franchise Taxes Subcommittee of the American Bar Association's state tax committee, and for more than 25 years has been co-author of the ABA's Sales and Use Tax Deskbook.  He lectured at NYU's Summer State and Local Tax Institute for 13 years on constitutional issues, LLC and partnership taxation, and escheat of abandoned property, and at Georgetown Law Center for six years on state taxation of foreign businesses.  He is the author of more than 100 articles, two Bloomberg BNA tax portfolios on "The Definition of a Unitary Business" (1110-3rd) and "Consolidated Returns and Combined Reporting" (1130-3rd), and has delivered scores of speeches and webinars across the United States.  He is a graduate of Harvard Law School.   

Mr. Ben Carmel does not claim any successes as his own.  Rather, he proudly included the following note of appreciation in his unitary business portfolio expressing gratitude to his mentors:

"A Note of Appreciation:  During Mr. [Ben Carmel's] career, he has been privileged to work with and learn from four of the leading state tax lawyers of his, or any, era. First among these was the late Paul Frankel, whose enthusiasm, good nature, and brilliance make him the undisputed, all-time, heavyweight champion of the state tax world. Second was Richard (Rick) Hanson, whose analytical and writing skills are unsurpassed. It was Rick's insights as taxpayer's counsel in Quill Corporation that lead to the untethering of Commerce Clause analysis from Due Process analysis and, in turn, resulted in a tax presence win for remote businesses that withstood unrelenting attacks for the better part of three decades. Third is Fred Marcus, whose integrity and knowledge of the law have long made him a trusted advisor to America's largest businesses, and a pleasure to work beside. And fourth is Stanley (Stan) Kaminski, whose tremendous recall, ability to simplify complex issues, and unassuming manner have made him a welcome figure in the offices of taxpayers and tax collectors alike. Therefore, using this portfolio to its greatest advantage, Mr. [Ben Carmel] extends a sincere 'Thank you' to each of them."

For more write to [email protected] or call 847/656-4823