Jimmy Martens
PARTNER
Jimmy Martens, Attorney and CPA, is a partner with Martens Law, a Texas tax litigation law firm located in downtown Austin, Texas. Mr. Martens has tried tax cases through both the Texas Supreme Court and the U.S. Supreme Court. He limits his practice to challenging Texas franchise and sales tax assessments during audits, in administrative hearings, and in the state courts of Texas. He is board certified by the Texas Board of Legal Specialization in Tax Law.
He is a vice chair of the Tax Controversy Committee of the State Bar of Texas and a former chair of the Tax CLE Committee. Mr. Martens serves as the course instructor for the TXCPA’s statewide course on the Texas franchise (margin) tax and the Texas sales & use tax. He has taught Texas State Taxation and Tax Controversies & Litigation at the University of Texas School of Law. He writes and speaks frequently on a variety of tax subjects. He received his B.B.A. and J.D. degrees from the University of Texas at Austin, both with honors. He may be reached by e-mail at jmartens@textaxlaw.com and by phone at 512-542-9898.
Education and Certifications:
- University of Texas at Austin, J.D., with honors
- University of Texas at Austin, B.B.A., with honors
- Board Certified in Tax Law, Texas Board of Legal Specialization
- Certified Public Accountant
Memberships and Recognitions:
- Super Lawyer, Tax (2012-2021), Thomson Reuters
- State Bar of Texas, Member
- Austin Bar Association, Member
- State Bar of Texas, Tax Section, Former Council Member
- State Bar of Texas, Tax Controversy Committee, Vice Chair
- State Bar of Texas, CLE Committee, Former Chair
- UT Law Annual Taxation Conference Committee
Jimmy Martens Reported Cases
Hegar v. Gulf Copper & Manufacturing Corp. No. 17-0894, slip op. (Tex. Apr. 3, 2020), 601 S.W.3d 668 (Tex. 2020)
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)
Titan Transp., LP v. Combs 433 S.W.3d 625 (Tex. App.—Austin 2014, pet. denied)
Combs v. Newpark Res., Inc. 422 S.W.3d 46 (Tex. App.—Austin 2013, no pet.)
Hegar v. CGG Veritas Servs. (U.S.), Inc. No. 03-14-00713-CV, 2016 WL 1039054 (Tex. App.—Austin Mar. 9, 2016, no pet.) (mem. op.)
Graphic Packaging Corp. v. Hegar 471 S.W.3d 138, 140 (Tex. App.—Austin 2015), aff’d, 538 S.W.3d 89 (Tex. 2017)
Hegar v. Gulf Copper and Manufacturing Corporation 535 S.W.3d 1 (Tex. App.—Austin 2017, pet. granted)
OGCI Training, Inc. v. Hegar No. 03-16-00704-CV (Tex. App.—Austin Oct. 27, 2017, no pet.)