David P. Heeren

Business and Tax Attorney
Ward and Smith, P.A.
Email dpheeren@wardandsmith.com
919.277.9278 Fax 919.277.9177
Post Office Box 33009, Raleigh, NC 27636-3009

David focuses his practice on tax law, assisting clients with tax planning, compliance, and strategy to navigate complex regulatory requirements. He also advises on business matters with significant tax implications, such as entity formation, employee benefits, mergers and acquisitions, and succession planning, ensuring alignment with overall financial and operational goals. 

David earned both his J.D. and LL.M. in Taxation from the University of Florida School of Law. Prior to joining the firm full-time, he gained valuable experience as a summer associate with Ward and Smith, where he supported attorneys across diverse practice areas.

Education

  • LL.M., University of Florida – Frederic G. Levin College of Law, 2024
  • J.D., cum laude, University of Florida – Fredric G. Levin College of Law, 2024
  • B.A., The College of New Jersey, 2020

Admitted to Practice

  • North Carolina, 2024

About Me

  • My motto... “I smile at obstacles” – Tiger Woods. Unexpected challenges are an unavoidable part of living. You can either get disheartened by these obstacles or you can view them as an opportunity for growth and rise to the moment. It is not always easy, but I always try to keep a positive attitude, embrace the hardships that arise and appreciate the fact that experiencing adversity will help me grow as an attorney and as a person. 
  • The best thing about Ward and Smith is… the comradery. From the time of my first interview, it was clear that an emphasis was placed keeping the client’s goals at the forefront. Doing so leads to a work environment where teamwork and collaboration rule the day, fostering deep connections between members of the firm. 
  • I became a lawyer because... I wanted to help people in times of need. The law is complicated. The Internal Revenue Code is thousands of pages long, and that is before considering the volumes of regulations that can be just as important as the Code itself. Most people don’t have the time or expertise to decipher the relevant authorities for whatever issue they may be having; they are too busy running businesses, raising families, and much more.

An attorney‑client relationship may only be established through direct attorney‑to‑client communication that is confirmed by the execution of an engagement agreement. The content of any unsolicited email sent to Ward and Smith, P.A., or to any of its attorneys at an email address available on this website, will not create an attorney‑client relationship and the contents of such unsolicited email shall not be considered confidential. Therefore, do not use this website or the email addresses available on this website to provide confidential information about yourself or a legal matter to Ward and Smith or any of its attorneys.

  • American Board of Trial Advocates
  • Legal Elite Business North Carolina 2024
  • Super Lawyers 2021
  • Recognized by Best Lawyers 2025
  • U.S. News Best Lawyers 2025
  • 2024 Chambers USA

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