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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Michael B. Seay (Mike)
Email: mseay@textaxlaw.com
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Mike Seay, attorney, is a partner of Martens, Seay & Todd. Mr. Seay graduated from the University of Texas School of Law with honors. Mr. Seay is also a CPA.
Mr. Seay represents the firm’s tax clients in administrative proceedings before the Comptroller’s office and the Texas State Office of Administrative Hearings. He also represents taxpayers before Texas state courts. He also challenges tax assessments in administrative proceedings in other states. He is the firm's specialist in unitary taxation issues. Additionally, he represents federal tax clients at the administrative appeals level and in proceedings before the United States Tax Court. Martens, Seay & Todd limits its practice to solely matters involving state and federal tax controversy and litigation.
Mr. Seay serves on the Tax Institute Planning Committee for the Texas Society of CPAs. He is a course instructor for the Texas Society of CPAs' statewide courses on the Revised Texas Franchise Tax, also known as the Texas Margin Tax. He has authored articles on Texas taxation that have been published by the Texas Society of CPAs and by the State Bar of Texas. He earned his B.B.A., magna cum laude, and his M.B.A. both from Baylor University . | |
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