Brent C. Gardner Jr.

Associate, Tax
3000 Thanksgiving Tower
1601 Elm Street
Dallas, Texas 75201
t 214.999.4585 f 214.999.3585

Brent Gardner has a national and international practice representing individuals and businesses in complex federal and state tax controversies, litigation and administrative resolutions. 

Brent represents clients in tax cases heard in U.S. District Court, U.S. Tax Court and the Texas courts and in administrative proceedings with the IRS and various state tax authorities. He recently represented the taxpayer in the seminal U.S. Tax Court trial of Rent-A-Center Inc. v. Commissioner, 142 T.C. No. 1 (2014), in which the taxpayer prevailed on all issues and was entitled to deduct premiums paid to a Bermuda captive insurance company.

Brent also represents clients making voluntary disclosures related to tax compliance issues, and interests in offshore financial accounts and entities.

In addition to his tax controversy practice, Brent counsels public and private companies regarding their existing operations, focusing on mergers, acquisitions and reorganizations.

Brent has prepared private letter ruling requests on various issues, including the deductibility of charitable contributions of conservation easements; prepared numerous tax opinions; prepared partnership agreements and limited liability company agreements; and performed due diligence, including extensive document review in English and Portuguese.

Brent has earned a reputation for his responsiveness, broad experience, thoroughness and a track-record that instills confidence. He closely monitors tax-related issues and trends, such as transfer pricing, captive insurance and international tax compliance.

Brent co-teaches International Tax at Southern Methodist University, Dedman School of Law.

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