 301 Congress Avenue
 University of Texas Tower
 301 Congress Avenue
 Travis County Courthouse
 Travis County Courthouse
 Texas State Capitol Building
 Texas Capitol Rotunda
 Texas State History Museum
 U.S. Supreme Court
| Federal Tax Litigation | | We have the skills to represent clients at all levels, from the audit stage, through the administrative appeals process, and in court. Our lawyers are licensed to practice in all of the Texas state courts, the United States Tax Court, the United States District Courts, and the Fifth Circuit Court of Appeals. | | More Info | Archives |
| Upcoming Seminars | | All of our attorneys are frequent lecturers and speakers at symposiums and seminars throughout Texas and the nation, not just for lawyers, but also for CPAs, corporate controllers, and individual taxpayers. | | More Info | Archives |
| TX Throwback Provision Unconstitutional | | A Texas appeals court has determined that the earned surplus throwback provision of the Texas franchise statute is unconstitutional. In Home Interiors & Gifts, Inc. v. Strayhorn, Third Court of Appeals - Austin, Cause No. 03-94-00660-CV (July 28, 2005), the court held that the earned surplus throwback provision, as applied to the facts of the case, violated | | More Info | Archives |
| Texas Tax Legislation | | Sweeping changes were made to the Texas franchise tax in May of 2006. Click "More Info" below for additional coverage. | | More Info | Archives |
| Texas Tax Law |
| Welcome to the Martens, Seay & Associates website. Our firm represents clients in Texas tax and federal tax controversies and litigation. We are centrally located in downtown Austin, Texas. |
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| Federal Tax Matters | | For our federal tax clients, we handle cases involving income taxes, estate and gift taxes, excise taxes, and payroll taxes. We have significant experience handling cases involving international tax issues, domestic tax issues, employee vs. independent contractor status issues, and other complex tax issues. | | More Info | Archives |
| State Tax Clients | | Our state tax clients include Fortune 500 companies involved in numerous industries, including tobacco and agriculture, steel, heavy equiptment manufacturing, oil and gas, high technology, petrochemical refining, equiptment leasing, defense contracting, insurance wholesale, retail, cable television, manufacturing, and service industries. | | More Info | Archives |
| Texas Tax Controversies | | We handle tax disputes at all levels, beginning with assisting clients' tax professionals and in-house accountants with the audit. We routinely defend our clients through the Comptroller's administrative court process and in the Travis County district courts. When necessary, we prosecute cases through the Third Court of Appeals. | | More Info | Archives |
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Martens, Seay & Todd is a tax law firm handling only state tax and federal tax controversies and litigation. We are located in downtown, Austin, Texas. We represent clients who seek to challenge the results of federal income tax, estate and gift tax, payroll tax, and excise tax audits. We also handle a variety of state tax cases. We’ve represented clients in tax disputes involving Texas sales tax, Texas franchise tax, Texas property tax, Texas motor vehicle and motor fuels taxes, IFTA (International Fuel Tax Agreement) tax, mixed beverage tax, and other Texas taxes. We also represent clients in tax disputes in many other states, including Louisiana, Colorado, Oklahoma, New Mexico, California, North Dakota, Kansas, and Florida.
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We assist clients and their accountants in challenging audits. We represent taxpayers through the administrative appeals process and in court. Our attorneys are licensed in all of the Texas courts, including the district courts, appeals courts and Texas Supreme Court. We are also licensed in the United States Tax Court, the Federal District Courts and the Fifth Circuit Court of Appeals. Since we limit our practice solely to federal tax disputes and Texas tax disputes, we don’t prepare returns, prepare wills, or engage in tax planning. |
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Jimmy Martens is Board Certified in Tax Law.
Mike Seay, Kelli Todd, and Amanda Traphagan are not certified by the Texas Board of Legal Specialization.
Gilbert Zamora is a CPA and is not an attorney.
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