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Martens, Seay & Associates


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301 Congress Avenue


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Travis County Courthouse


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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.
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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.
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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
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Texas Tax Legislation
Sweeping changes were made to the Texas franchise tax in May of 2006. Click "More Info" below for additional coverage.
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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.
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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.
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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.
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Texas State Tax Manual Links
All Texas Taxes
Most recent documents added to the Comptroller's STAR system: http://cpastar2.cpa.state.tx.us:8765/update0509.html

Texas Sales & Use Tax:
Texas Comptroller of Public Accounts:  http://www.cpa.state.tx.us/

Payment by Electronic Funds Transfer: http://www.cpa.state.tx.us/taxinfo/etf/etf.html
Direct Pay Permit Holder Search:  http://www.cpa.state.tx.us/taxinfo/sales/directpay.html
Texas Sales Tax Forms:  http://www.cpa.state.tx.us/taxinfo/taxforms/01-forms.html
  • Resale / Exemption Certificates
  • Sales Tax Permit Applications
  • Monthly Reports
  • Etc.
Exempt Organization Search:  http://www.cpa.state.tx.us/taxinfo/exempt/xmptsearch.html
Texas Taxpayer Information Search: http://ecpa.cpa.state.tx.us/vendor/tpsearch1.html
Local Transit Authorities:  www.cpa.state.tx.us/taxinfo/local/mta.html
Sales Tax Rate Search:  http://ecpa.cpa.state.tx.us/taxrates/RateCalc.jsp
Streamlined Sales Tax Project:  http://www.streamlinedsalestax.org/

Texas State Tax Audits:
Texas Open Records Act Requests
Texas Franchise Tax:
Texas Franchise Tax Forms:  http://www.cpa.state.tx.us/taxinfo/taxforms/05-forms.html 
  • Franchise Tax Credit Calculation Forms
  • Nexus Questionnaire
  • Public Information Reports
  • Annual Franchise Tax Reports
  • Etc.
Strategic Investment Areas:
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