Gardere Wynne Sewell LLP has the Tax Controversy experience you need. Gardere partners have tried and argued numerous cases in a variety of substantive areas, including transfer pricing, civil tax litigation and tax-related criminal proceedings. The Firm’s recent docket includes cases pending in the federal district court and in the Travis County District Court, and several matters pending before the state of Texas and the Internal Revenue Service.

Experience

Gardere's tax attorneys have, through years of experience in the courtroom and in administrative negotiations with the IRS, developed a reputation for skillful advocacy in tax matters. Our team includes attorneys who have: successfully negotiated controversies at all levels of the IRS (including Examination, Collection and Criminal Investigation); obtained rulings from National Office of the IRS; and, argued numerous cases in a variety of substantive areas (such as offshore captive insurance tax issues, transfer pricing controversies and Texas tax matters). The Gardere team has recently handled R&D tax credit disputes, offshore accounts, and has appeared before the U.S. Supreme Court, federal district court, the Tax Court, Texas County Court, as well as other courts.

Our tax controversy specialists have more than just knowledge of the tax law related to a particular issue. They are also experts in the maze of specialized procedural rules and processes that apply when controversies arise from tax issues. We have built a record of successful resolution of our clients' tax controversies out of court and successful litigation of matters that could not otherwise be resolved. We have an active docket of federal and state tax cases, along with matters at the IRS and Texas Comptroller levels.

Gardere has handled a wide variety of federal, state and local tax issues that involve state and federal courts and the IRS, including Compliance (Examination and Collection) and Criminal Investigation matters, Appeals and National Office. Issues involved included deductibility of marketing expenses, discounts on family limited partnerships, research credits, transfer pricing, transition investment tax credits, withholding tax, accumulated earnings tax, partnership tax issues and captive insurance companies. Many of these issues were resolved at the administrative level.

Federal and State Courts

Gardere’s tax controversy group has extensive experience in handling tax issues in every forum in which tax matters are disputed: in federal and state courts, at the examination level, at administrative appeals, and at the National Office of the IRS, in arbitration or mediation and, internationally, in Competent Authority proceedings and foreign government negotiations.

Gardere has filed a number of other petitions before the U.S. Tax Court, most of which were resolved prior to trial. One case involving a family limited partnership that could not be settled administratively was conceded by the IRS after the issue of discovery by Gardere. In a case of first impression, Gardere filed a case in the District Court of Travis County contesting the constitutionality of a statute that authorizes the Texas Comptroller to regard an independent distributor as the agent of and out-of-state wholesaler for purposes of collecting sales tax on the retail value of the sale. Gardere successfully resolved a Pennsylvania sales tax case in which Pennsylvania contended that a direct seller was liable for sales tax on sales made to the independent contractors in Pennsylvania.

Areas of Expertise

Gardere’s tax controversy practice encompasses every step at which disputes may arise: audit or examination by IRS agents, protests of proposed adjustments arising from audit, negotiation of settlements at appeals and other administrative levels of the IRS, and, when necessary, litigation in the Tax Court or federal court, including all forums for appeals. Similarly, in state and local controversy matters, we regularly represent taxpayers in all phases of the appeals and litigation process.

Our tax controversy specialists are experienced in all of the following:

• Pre-controversy tax advice
• Audits and examinations
• Administrative appeals
• Alternative Dispute Resolution, arbitration and mediation
• Summons enforcement defense
• Criminal tax fraud
• Provision of expert witness reports and testimony
• Litigation in U.S. Tax Court, federal district courts, Court of Federal Claims and state courts
• Appellate advocacy in the U.S. Courts of Appeals and the U.S. Supreme Court