Baker Botts tax lawyers are experienced in business planning and structuring transactions to minimize state and local taxes. We have obtained numerous favorable advance determination letters in many states and from various taxing jurisdictions.
Our state and local tax lawyers represent clients in the audit process, refund claims and verification, administrative redeterminations, managed audits and litigation. Although we emphasize negotiated settlements, our state and local tax lawyers have extensive tax litigation experience before the Texas Comptroller of Public Accounts, the taxing authorities of Texas localities and the taxing authorities of other states. Our lawyers also counsel clients involved in federal constitutional challenges to state tax statutes.
State Tax Controversy:
Clients retain us in the initial stages of an audit, either to handle all audit matters or to assist in-house professionals or outside consultants in developing audit strategies or evaluating the merits of discrete legal issues.
- Administrative Hearings
Our lawyers have worked with government lawyers to negotiate beneficial settlements of matters on which agreement could not be reached at the audit level, and have prevailed in numerous administrative hearings, both oral and written, before administrative law judges in Texas and a number of other states.
Settlement is sometimes facilitated when the state tax agency is aware that the taxpayer’s representative can and will litigate unresolved issues. Our Tax Controversy and Litigation Practice lawyers have resolved substantial tax controversies in the courts of Texas and other states.
State Tax Planning:
- Franchise and Income Taxes
Our Tax lawyers assist clients, a majority of which have multistate and/or multinational operations, in developing strategies to minimize their franchise/income tax liabilities in the states where they operate.
- Sales and Use Taxes
Our lawyers have conducted nexus analyses for clients doing business in multiple jurisdictions and have assisted such clients in identifying and minimizing potential exposure to sales and use taxes in connection with a wide variety of transactions, including mergers, acquisitions, dispositions, financings, sale-leasebacks and leases.
- Local Taxes and Fees
Our state and local tax lawyers represent clients in connection with a variety of taxes and fees assessed by counties, cities, school districts and other localities. We have extensive experience with tax abatements and incentives, including school district tax value limitation agreements for large wind, solar and other industrial projects.
- Multistate Capabilities
We have handled sales, use, income, franchise, property, real estate transfer, severance, and many other state and local tax matters in most of the fifty states.