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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TSCPA Texas State Tax Course
The Texas Society of CPAs presents the Texas State Tax Course each year in cities throughout the State of Texas. Jimmy Martens is the designated presenter for the Texas State Tax Course for the Texas Society of CPAs.
The Texas State Tax Course is designed to teach CPAs the Texas tax laws and rules pertaining to the Texas Franchise Tax and the Texas Sales and Use Tax. Upon completing the course, participants will have an advanced understanding of how Texas' tax laws apply in a variety of situations and will also have sufficient working knowledge to handle substantive tax issues that arise during Comptroller franchise and sales and use tax audits. The course will teach procedural strategies in handling audits in order to minimize potential assessments. Participants will gain an understanding of the issues presently being fought in court so that they may know when clients should file protective refund claims. Finally, the instructor will explain simple and advanced Texas franchise tax planning and how Texas and multistate corporations may also plan to minimize sales and use tax.
In May of 2006, the Texas Legislature completely revised the franchise tax. Therefore, the bulk of the course will be a review of the new tax laws. The instructor will lead the course through an in-depth look of the new margin tax, and explain possible planning opportunities. The course will begin at 8:00 a.m. and adjourn at 5:00 p.m. There will be a one-hour lunch break for participants to have lunch "on their own."
In 2007, the course will be held in the following cities:
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