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David Andrew Hemmings

David Andrew Hemmings

Partner
Baker & McKenzie LLP

Biography

Drew Hemmings is a partner in Baker McKenzie’s North America Tax Practice Group. He focuses his practice on state and local tax controversies, litigation, and planning matters across the United States. Drew regularly represents clients before state tax departments, administrative tribunals, and courts, including the Illinois Independent Tax Tribunal and the Wisconsin Tax Appeals Commission. Prior to joining the Firm, Drew was an attorney with the Georgia Department of Revenue and a state and local tax consultant at a national accounting firm.

Practice Focus

Drew represents multinational corporations, limited liability companies, and partnerships in a wide range of complex multistate tax controversy and planning matters involving income, franchise, sales, use, gross receipts, and transfer taxes. He advises and represents clients throughout the controversy lifecycle, including audits, administrative appeals, settlement negotiations, refund claims, and litigation.

His experience includes representing taxpayers before the Illinois Department of Revenue, the Illinois Independent Tax Tribunal, the Circuit Court of Cook County, the Illinois Appellate Court, and the Illinois Supreme Court, as well as before the Wisconsin Department of Revenue and the Wisconsin Tax Appeals Commission and numerous other judicial and administrative forums across the United States. He also advises clients on multistate tax planning, apportionment, sourcing, taxability, exemptions, and the state and local tax consequences of business restructurings and transactions.

Professional Associations and Memberships

  • State Bar of Georgia, Member
  • Illinois State Bar Association, Member 
  • State Bar of Wisconsin, Member 
  • American Bar Association, Member 
  • Phi Beta Kappa, Member

Admissions

  • Wisconsin~United States (2026)
  • Illinois~United States (2012)
  • Georgia~United States (2011)
  • U.S. Tax Court~United States

Education

  • Georgetown University Law Center (LL.M. Taxation, with Distinction) (2013)
  • Emory University School of Law (J.D.) (2011)
  • University of North Carolina at Chapel Hill (B.A., with Distinction) (2007)

Languages

  • English
Baker & McKenzie LLP is a member of Baker & McKenzie International.