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David Kautter is an American lawyer and tax policy advisor who currently serves as Assistant Secretary of the United States Treasury for Tax Policy. Prior to assuming his current role, he was a partner at accounting firm RSM International. Kautter was previously the managing director of the Kogod Tax Center and executive-in-residence at the Kogod School of Business at American University. He was a partner at Ernst & Young and served as tax legislative counsel for former U.S. Senator John Danforth. According to The Hill, "If confirmed, Kautter would oversee tax matters in the department and would likely play a key role in the administration's tax-reform efforts."