Practice Areas

What We Do

Our firm represents clients in a wide range of Texas tax disputes, including:

  • Texas sales and use tax
  • Texas franchise (margin) tax
  • Texas motor vehicle and Texas motor fuels taxes
  • Texas oil and gas production (severance) taxes
  • Texas oil well servicing taxes
  • Other state-level Texas taxes

We assist our clients in minimizing the impact of audits, challenging adverse assessments, and confidently representing them in administrative hearings, district court, and appeals when necessary.

Our commitment ensures that our clients pay only the tax due under Texas law. We also assist clients in obtaining refunds for overpaid state taxes.

Why We Chose Austin

The hub for state tax matters is in Austin, Texas. Our office is near the Texas Comptroller’s office, the State Office of Administrative Hearings, and the Travis County District Courthouse.

We offer a hometown advantage in Comptroller meetings and court proceedings, ensuring efficient and familiar handling of cases.

Our Clients

We serve small businesses to Fortune 500 companies in industries like oil and gas, technology, construction, and retail. We are dedicated to learning our clients' business intricacies to provide tailored tax law solutions.

Our Lawyers

Our attorneys are licensed to practice before all Texas state courts, including the Texas Supreme Court. Jimmy Martens is Board Certified in Tax Law by the Texas Board of Legal Specialization.

Notable Cases

  • Combs v. Roark Amusement & Vending, L.P., 422 S.W.3d 632 (Tex. 2013)
  • In re AllCat Claims Serv., L.P., 356 S.W.3d 455 (Tex. 2011)
  • Combs v. Newpark Res., Inc., 422 S.W.3d 46 (Tex. App.—Austin 2013, no pet.)
  • Titan Transp., LP v. Combs, 433 S.W.3d 625 (Tex. App.—Austin 2014, pet. denied)
  • Hegar v. CGG Veritas Servs. (U.S.), Inc., No. 03-14-00713-CV, 2016 WL 1039054 (Tex. App.—Austin Mar. 9, 2016, no pet.)
  • Hegar v. Gulf Copper and Manufacturing Corporation, 535 S.W.3d 1 (Tex. App.—Austin 2017, pet. filed)
  • OGCI Training, Inc. v. Hegar, No. 03-16-00704-CV (Tex. App.—Austin Oct. 27, 2017, no pet. h.)
  • Taylor & Hill, Inc. v. Combs, No. D-1-GN-10-004429 (200th Judicial Dist. Ct., Travis County, Tex. July 27, 2011)
  • Garriott v. Combs, No. D-1-GN-12-003034 (201st Judicial Dist. Ct., Travis County, Tex. Oct. 1, 2013)
  • Pointsmith Point-of-Purchase Management Services, LP v. Hegar, No. D-1-GN-11-001514 (200th Judicial Dist. Ct., Travis County, Jan. 10, 2019)