Okay, let's break it down. David Auer has a strong educational background in tax law and accounting. His LL.M. in Taxation and CPA certification indicate high expertise. Skills like tax research, financial analysis, and estate planning are in demand. He's also experienced in S corporations and corporate tax, which are common in the US. Location is Tulsa, OK, which is not a major hub for tax professionals. However, his skills and experience should still command a competitive rate. Considering his education, certifications, and skills, I estimate his hourly rate to be around $175, which is in line with national averages for tax professionals with similar experience and credentials.