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Education and Honors
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J.D., University of Virginia School of Law, 1996 Armour Scholar
B.A. ( magna cum laude), economics, Brandeis University, 1993
Named by Law & Politics as a "Texas Rising Star," 2005 - 2006
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Admissions and Affiliations
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Practice Areas
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Concentration Taxation law, with particular emphasis on state and local tax issues Summary Matt Larsen represents clients in a wide variety of franchise, income, property, sales and other state and local tax matters. He has significant experience with state and local tax planning, controversy and litigation and legislation and advises clients in connection with matters in Texas and numerous other states.Mr. Larsen assists clients in structuring operations and transactions to reduce state and local taxes. He provides advice in connection with asset and stock acquisitions and dispositions, mergers, construction projects, service transactions and transactions between affiliates. He has enabled clients to reduce taxes (including the new Texas "margin" tax) through restructurings and through nexus-avoidance planning. He has assisted clients in qualifying for Texas ad valorem tax benefits, including county tax abatements, school district appraised value limitations and tax exemptions.Mr. Larsen also represents clients involved in disputes with state and local taxing authorities. He has significant experience with audits (including managed audits), administrative hearings, refund claims, taxability inquiries and voluntary disclosure agreements. He has also assisted clients in achieving legislative solutions to state and local tax problems.Mr. Larsen serves as chair of the state and local tax committee of the State Bar of Texas. He was a principal drafter of comments submitted by the State Bar in response to legislation implementing the Texas margin tax and to administrative rules promulgated under the margin tax.Representative Engagements National wind power developer – property, sales and income tax planning related to the development of numerous wind power projects in multiple states, including property tax abatements and appraised value limitation agreements Multinational energy company – organizational restructurings to mitigate the impact of the Texas margin tax National real estate developer – sales, property and income tax planning in connection with acquisitions and dispositions of aircraft Multinational insurance company – obtained a taxability determination limiting the scope of Texas sales tax on insurance services National retailer – successful settlement of a Texas administrative hearing regarding the franchise tax treatment of advertising expenses
Publications, Speeches and Presentations - “The Texas Margin Tax,” National Business Institute Seminars in Dallas, Ft. Worth and Houston, August and September 2008
- "Texas Margin Tax Proposed Rules," State Tax Monitor National Teleconference, October 2007
- Principal Drafter, "Comments Concerning Margin Tax Administrative Rules," State Bar of Texas submission to the Texas Comptroller, October 2007
- Principal Drafter, "Comments Concerning House Bill 3 (Margin Tax Legislation)," State Bar of Texas submission to the Texas Legislature, January 2007
- "The Texas Margin Tax: Real Estate Implications," Houston Real Estate Lawyers' Council, Houston, November 2006
- "The Texas Margin Tax: Overview and Planning Considerations," Baker Botts Seminar, Dallas and Houston, July 2006
- "State and Local Tax Issues for Transactional Lawyers," Baker Botts Seminar, Houston, August 2002
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