David Brennan is a partner with Moffa, Sutton, & Donnini, P.A. and practices sales and use tax controversy. Before entering private practice, David was a senior attorney with the Florida Department of Revenue. At the Department, he was an appeals officer in the appeals section of the Department, focusing primarily on sales and use tax issues relating to aircraft, among other areas, including letter rulings on behalf of the Department. Having worked for the Department, David understands the approaches it will undertake when auditing aircraft owners and businesses. Having the ability to anticipate the Department's next move is critical to advising clients on how to formulate positions. Before attending Regent University School of Law and subsequently obtaining his LLM in Tax from Boston University, David was an accountant after having graduated from Florida State University with a double major in accounting and finance as well as obtaining a minor in computer science.