About me
David Merrien is the Bureau Chief of the Audits and Pass-through (AP) Bureau at the Montana Department of
Revenue. The AP Bureau is responsible for administering and auditing returns filed by partnerships and S corporations. The AP Bureau also audits individual income tax returns with a particular focus on sole proprietorships and other complex issues. David has an LLM in U.S. income taxation with an emphasis on the sourcing of income from the University of Michigan Law School. Prior to obtaining his LLM, he worked on tax treaty cases and exchange of information matters at the Embassy of
France in Washington, DC.