Ira Lipstet
Partner
Ira focuses his practice primarily on tax law with tax controversy matters a substantial part of his practice. Specific practice areas include:
- Tax Litigation in State District Court, State Appellate Courts and U.S. Tax Court
- Representation in contested tax controversy proceedings before the Texas Comptroller of Public Accounts, Texas State Office of Administrative Hearings, Internal Revenue Service and other government agencies
- Ad valorem property tax controversy work in Texas from appraisal review board proceedings through litigation
- Negotiations with taxing authorities
- Advises clients on federal and state tax issues in mergers, acquisitions and restructuring
University of Houston, School of Law, J.D. (1981)
University of Texas at Austin, M.B.A. (1975)
University of Texas at Austin, B.A. (1971)
Certified Public Accountant, Texas (1984)
Board Certified, Tax Law, Texas Board of Legal Specialization (1995)
State Bar of Texas, Section of Taxation (Former Chair, – State and Local Tax Section (2013-2014); Vice Chair – Tax Controversy Section;
State Bar of Texas, Tax Section Council (2014-Present)
Texas Comptroller of Public Accounts, Taxpayer Advisory Group
Texas Society of CPAs – Board of Directors (2001 – 2009)
Texas Society of CPAs (State Tax Committee (Chair 1998-2001), State Taxation Conference Committee)
Austin Bar Association (Business, Corporate and Taxation Section – (Former Section Chair, 1996-1997)• Austin Chapter, Texas Society of CPAs (Tax Committee – Co-Chair 1997, Chair 1998, Executive Board 2003-2004, Oversight Council 2003- 2012)
Independent State and Local Tax Alliance
Author, “Redetermination Proceedings in Texas State Tax Contested Cases,” Texas Tax Lawyer (Fall 2010)
Author, “Franchise Tax Reformed: The New Margin Tax Including 2007 Legislative Changes and Final Comptroller Rules,” Texas Journal of Business Law, Volume 42:1 (Spring 2007)
Co-Author, “Texas Margin Tax: Good for Business? Good for CPAs?,” Today’s CPA, TSCPA, September/October 2006 and November/December 2006
Co-Author, “Taxation of Tort Damages,” Texas Torts and Remedies, Matthew Bender & Company, Inc. (1991)
Speaker, “Sales and Use Tax in Texas,” National Business Institute, Dallas, Texas, November 5, 2015
Speaker, “Texas Comptroller Update: Administrative Procedures Act,” State Bar of Texas Tax Section – Presentation to Texas Comptroller Staff, October 5, 2015
Speaker, “State Tax Audits: Secrets to Working with the Auditor,” National Business Institute, Austin, Texas, October 7, 2014
Speaker, “Tax Liability? What Tax Liability? And Could it be Personal?,” Capital Area Paralegal Association, Austin, Texas, August 27, 2014
Speaker, “Sales and Use Tax in Texas,” National Business Institute, El Paso, Texas, August 19, 2014
Speaker, “Texas Franchise Tax Apportionment: Selected Issues,” TSCPA State Taxation Conference, Houston, Texas, August 13, 2014
Speaker, “Sales and Use Tax in Texas,” National Business Institute, Austin, San Antonio and Dallas, Texas, October 21, 25 and 30, 2013 (respectively)
Speaker, “Unanticipated Pitfalls in Dealing with Texas Tax Law,” State Bar of Texas, 31st Annual Advanced Tax law Course, Houston, Texas, August 15, 2013
Speaker, “Texas Franchise Tax Apportionment Issues and the MTC, or: Considering Gillette – Will It Be A Close Shave After All?” TSCPA, State Taxation Conference, August 12, 2013
Speaker, “Redetermination Proceedings in Texas State Tax Contested Cases,” State Bar of Texas Tax Section, Leadership Academy, Austin, Texas, September 12, 2012
Speaker, “Tax Aspects of Foreclosure, Debt Cancellation and Modification: Legal Issues in Reporting Debt Cancellation,” American Institute of CPAs, Webinar, August 15, 2012
Speaker, “Tax Liability? What Tax Liability? And Could it be Personal?,” TSCPA Texas State Taxation Conference, Houston, Texas, August 13, 2012
Speaker, “Texas Franchise Tax Apportionment – Selected Issues,” University of Texas School of Law/Tax Section of the State Bar of Texas, 5th Annual Texas Margin Tax Conference, Austin, Texas, September 1, 2011; Dallas, Texas, September 7, 2011; Houston, Texas, September 8, 2011
Speaker, “Texas Tax Update: Franchise Tax and Selected Sales Tax Developments – 2011,” Panhandle Chapter, TSCPA, Amarillo, Texas, August 24, 2011
Speaker, “Starting or Ending a Business in Texas – Selected State Tax Considerations,” TSCPA Texas State Taxation Conference, Austin, Texas, August 15, 2011
Speaker, “Unitary Taxation and Combined Reporting – Who is In and Who Is Out?,” Austin Tax Study Group, Austin, Texas, March 15, 2011
Speaker, “Sales Tax Traps and Pitfalls – And How to Avoid Them,” TSCPA, Austin Chapter, Controller’s Conference, February 17, 2011
Speaker, “Allocation of Franchise Tax and Combined Groups,” University of Texas Law School, 44th Annual Mortgage Lending Institute, Austin, Texas, September 24, 2010; Dallas, Texas, October 15, 2010; Houston, Texas, November 12, 2010
Speaker, “Surviving the Texas State Tax Audit and Beyond,” TSCPA Texas State Taxation Conference, Houston, Texas, August 16, 2010
Speaker (Co-Panelist), “Limited Liability Company vs. Limited Partnership: Where are We Today with Choice of Entity?” University of Texas Law School, Partnership Conference, Austin, Texas, July 22, 2010
Speaker, “Service Business and Total Revenue: Getting to Net,” 2010 Texas Margin Tax Conference, University of Texas School of Law, Austin, Texas, February 11, 2010; Houston, Texas, February 18, 2010; Dallas, Texas, February 23, 2010
Speaker, “Texas Franchise Tax Update,” National CPE Expo, San Antonio, Texas, September 21, 2009
Speaker, “Combined Reporting and Unitary Taxation – Texas Style,” TSCPA Texas State Taxation Conference, Houston, Texas, August 20, 2009
Speaker, “Franchise Tax Reformed: The Texas Margin Tax 2009 – Update on Strategies, Structures and Leases,” Real Estate Conference, University of Houston Law Foundation, Houston, Texas, February 5, 3009; Dallas, Texas, February 12, 2009
Speaker, “Franchise Tax Reformed: The Texas Margin Tax 2008 – Including Legislative Changes, Final Comptroller Rules and Policy Updates,” Multistate Taxation Conference, Foundation for Accounting Information, New York State Society of CPAs, New York City, December 10, 2008
Speaker, “Texas Margin Tax – 2008 Selected Issues and Developments,” TSCPA 2008 CPE Expo, Houston, Texas, December 1, 2008; San Antonio, Texas, December 4, 2008
Speaker, “Unitary Taxation – The Texas Approach,” The University of Texas School of Law and The Tax Section of the State Bar of Texas, Dallas, Texas, November 19, 2008; Austin, Texas, December 4, 2008; Houston, Texas, December 11, 2008
Speaker, “Unitary Taxation in Texas,” TSCPA State Taxation Conference, Austin, Texas, August 4, 2008
Speaker, “Texas Property Tax Administration and Contesting Tax Liabilities,” TSCPA Austin CPE Expo, Austin, Texas, May 27, 2008
Speaker, “The Texas Margin Tax – How It Affects Real Estate Development,” University of Houston Law Foundation, Real Estate Documents, Workouts and Closings, Dallas, Texas, March 7, 2008; Houston, Texas, March 14, 2008
Speaker, “Franchise Tax Reformed – Understanding and Working with Unitary Tax Issues,” University of Texas School of Law 2007 Texas Margin Tax Conference, A Practical Guide for Lawyers and Accountants, Dallas, Texas, November 29, 2007; Houston, Texas, December 6, 2007; Austin, Texas, December 13, 2007
Speaker, “Franchise Tax Reformed: The New Texas Margin Tax – Including 2007 Legislative Changes,” University of Texas School of Law, 55th Annual Taxation Conference, Austin, Texas, November 7, 2007
Speaker, “Texas Property Tax – Administration and Contesting Property Tax Liabilities,” TSCPA State Taxation Conference, San Antonio, Texas, October 22, 2007
Speaker, “Texas Property and Sales Tax Update,” Dallas CPA Society, Dallas, Texas, October 19, 2007
Speaker, “Sales and Property Tax Issues for Real Estate Lawyers,” State Bar of Texas, 29th Annual Advanced Real Estate Law Course, San Antonio, Texas, July 13, 2007
Speaker, “Texas Property Tax – Primer and Protest,” TSCPA San Antonio, San Antonio, Texas, June 26, 2007
Speaker, “The New Texas Margin Tax: Overview, Pitfalls and Opportunities,” Tax Executives Institute, Denver Chapter, Denver Colorado, May 23, 2007
Speaker, “The New Texas Margin Tax,” University of Houston Law Foundation, Seminar on Real Estate Documents, Closings and Workouts, Dallas, Texas, February 23, 2007; Houston, Texas, March 2, 2007
Speaker, “Texas Property Tax: Primer and Protest,” Houston Chapter of TSCPA, Houston, Texas, May 17, 2007
Speaker, “Texas Property Taxation; Overview of Property Tax System and Procedural Issues in Contesting Property Taxes,” Austin Chapter of TSCPA, CPE Expo, Austin, Texas, May 8, 2007
Speaker, “The New Texas Margin Tax; Overview, Pitfalls and Opportunities – How to Plan for the Margin Tax,” Amarillo Area Estate Planning Council, Sixteenth Annual Institute on Estate Planning, Amarillo, Texas, April 26, 2007
Speaker, “The New Texas Margin Tax; Overview, Pitfalls and Opportunities,” TSCPA Houston Chapter, Houston, Texas, March 8, 2007
Speaker, “Real Estate Documents, Closing and Workouts; The New Texas Margin Tax,” University of Houston Law Foundation, Houston, Texas, March 2, 2007, Dallas, Texas, February 23, 2007
Speaker, “Texas Margin Tax,” Texas Legislature, Legislative Staff presentation, Texas Capitol, Austin, Texas, February 2, 2007
Speaker, “The New Texas Margin Tax,” Panhandle Chapter of the TSCPA, Amarillo, Texas, December 5, 2006
Speaker, “The New Margin Tax,” Briefing for Legislative Staff, Texas Legislature, Austin, Texas, November 28, 2006
Speaker, “The New Texas Franchise (Margin) Tax: Its Effects on Real Estate,” University of Houston Law School Foundation, Advanced Real Estate Conference, Houston, Texas, November 10, 2006; Dallas, Texas, November 17, 2006
Speaker, “State Tax Issues in Mergers, Acquisitions and other Business Transactions,” TSCPA Texas State Taxation Conference, Houston, Texas, October 21-22, 2006
Speaker, “Franchise Tax Reformed – The New Texas Margin Tax,” Ft. Worth Chapter TSCPA, Ft. Worth, Texas, September 22, 2006
Speaker, “Franchise Tax Reformed: The New Texas Margin Tax,” Houston Bar Association Taxation Section, Houston, Texas, September 20, 2006
Speaker, “Taxable Entities After the New Texas Margin Tax,” The New Texas Margin Tax: A Practical Guide for Lawyers and Accountants, University of Texas School of Law, Austin, Texas, August 24, 2006; Houston, Texas, September 7, 2006; Plano, Texas, September 21, 2006
Speaker, “The New Texas Franchise (Margin) Tax — An Overview,” Mortgage Lending Institute, University of Texas School of Law, Austin, Texas, September 14, 2006
Speaker, “The New Texas Franchise (Margin) Tax: What Has the Legislature Done?,” Houston CPA Society of TSCPA, Houston, Texas, August 11, 2006
Speaker, “Texas State Tax: Working with the New Law,” conference on Partnerships, Limited Partnerships and LLCs, University of Texas School of Law, Austin, Texas, July 20, 2006
Speaker, “Sales and Use Tax in Texas,” Lorman Educational Services, Austin, Texas, June 29, 2006
Speaker, “Commerce Clause Litigation and State Taxes,” Texas State Tax Conference, University of Texas School of Law, Houston, Texas, January 29, 2006; Dallas, Texas, February 9, 2006
Speaker, “Texas Tax Legislative Update,” TSCPA Texas State Taxation Conference, Austin, Texas, October 20, 2005
Speaker, “State Tax Planning Strategies Using Special Purpose Entities,” TSCPA Texas State Taxation Conference, Dallas, Texas, October 21-22, 2004
Speaker, “State Taxation of Unincorporated Associations, Including Special Session Changes,” Current Issues Affecting Partnerships, Limited Partnerships and Limited Liability Companies, University of Texas School of Law, Austin, Texas, July 15-16, 2004
Speaker, “State and Local Tax Issues,” Travis County Bar Association, Real Estate Section, Austin, Texas, December 9, 2003
Speaker, “Franchise Taxes: The Legislature Takes Aim at Partnerships and Entities With Limited Liability,” Conference on Partnerships, Limited Partnerships, and Limited Liability Companies, University of Texas School of Law, Austin, Texas, July 17-18, 2003
Speaker, “Texas Franchise Tax Structuring: Planning Opportunities, Issues and Alternatives,” 50th Annual Taxation Conference, University of Texas School of Law, Austin, Texas, November 6-8, 2002
Speaker, “Texas State Franchise Tax Issues,” University of Texas School of Law, Current Issues Affecting Partnerships, Limited Partnerships, and Limited Liability Companies, San Antonio, Texas, July 18-19, 2002
Speaker, “Texas Franchise Tax Structuring: Planning Opportunities Using Conversions and Federal Check-in-the-Box Regulations,” CLE International, Austin, Texas, May 4, 2001; Dallas, Texas, November 16, 2001
Speaker, “Other State Tax Issues,” TSCPA Texas State Taxation Conference, Dallas, Texas, October 29, 2001
Speaker, “Advanced Sales and Use Tax,” Lorman Education Services, Austin, Texas, November 2, 2001
Speaker, “Computer Software/Hardware and State & Local Tax Issues,” Austin Chapter, TSCPA Annual Tax Update, Austin, Texas, November 28, 2000
Speaker, “Sales and Use Tax Planning Strategies,” TSCPA Texas State Taxation Conference, Houston, Texas, October 26, 2000
Speaker, “State Tax Issues for High Tech Companies,” Lorman Education Services, Austin, Dallas, San Antonio, Houston, Texas, March 16, July 13, August 23, December 6, 2000 (respectively)
Speaker, “Texas Tax Update: Judicial and Legislative Developments, 1999,” Austin Chapter, TSCPA, Annual Tax Update, Austin, Texas, December 4, 1999
Speaker, “State Tax Recent Developments,” TSCPA Texas State Taxation Conference, Austin, Texas, October 21, 1999
Speaker, “Federal and State Tax Controversy Issues,” Jenkens & Gilchrist Accountant’s Forum, Austin, Texas, August 3, 1999
Speaker, “Sales Tax Update – Southwestern States,” American Bar Association/Institute of Property Taxation Annual Conference, New Orleans, Louisiana, March 24, 1999
Speaker, “Texas Sales Tax and Abandoned Property Issues, Annual Tax Update,” Austin Chapter, TSCPA, Austin, Texas, December 4, 1998
Speaker, “Texas Franchise Tax: A Technical Review With Planning Ideas or Opportunities and Pitfalls – How To Tell the Difference,” Forty-First Annual Tax Seminar, Corpus Christi Chapter, TSCPA, Corpus Christi, Texas, October 30, 1998
Speaker, “New Developments – Internal Revenue Service Restructuring and Reform Act of 1998,” Jenkens & Gilchrist Accountants’ Forum, Austin, Texas, September 22, 1998
Speaker, “Planning Opportunities For The Texas Franchise Tax, Including Use of Flow-Through Entities and Check the Box Regulation,” 4th Annual Conference on Texas State Taxation, University of Texas School of Law, Dallas, Houston, Texas, July 9-10, 1998
Speaker, “Negotiating Tax Settlements,” University of Houston School of Law, Dallas, Houston, Texas, April, 1998
Speaker, Exempt Organization Issues, Texas Association of Museums, Annual Conference, Galveston, Texas, April 2, 1998
Speaker, “State Tax Considerations in Sales of Businesses,” American Bar Association, Section of Taxation Mid-Year Meeting, San Antonio, Texas, January 23, 1998
Speaker, “Texas State Tax Update,” Texas Society of CPAs, 44th Annual Texas Tax Institute, Dallas, Houston, San Antonio, Texas, November 20-22, 1997
Speaker, “Mergers and Acquisitions,” Texas Society of CPAs, State Taxation Conference, Houston, Texas, October 23, 1997
Speaker, “Texas State Tax Update,” Panhandle Chapter, TSCPA, Amarillo, Texas, September 5, 1997
Speaker, “Strategies for Dealing With State Tax and Local Tax Authorities,” 3rd Annual Conference on Texas State Taxation, University of Texas School of Law, Houston, Dallas, Texas, July 10-11, 1997
Speaker, “Negotiating Tax Settlements,” University of Houston School of Law, Dallas, Houston, Texas, March/April, 1997
Speaker, “High Tech Tax Issues for Texas Taxpayers,” Texas Society of CPAs, Austin Chapter, Austin, Texas, December 1996
Speaker, “Texas Sales and Use Tax Issues for Manufacturers,” Texas Society of CPAs, Houston Chapter, Houston, Texas, November 14, 1996
Speaker, “Taxable Services – Overview and Analysis,” University of Texas School of Law, 2nd Annual Conference on Texas State Taxation, Austin, Texas, October 31, 1996; Houston, Texas, November 1, 1996
Speaker, “High Tech Tax Issues,” Texas Society of CPAs, State Taxation Conference, Austin, Texas, October 24, 1996
Speaker, “Texas Sales Tax Issues and Opportunities for Manufacturers,” Texas Society of CPAs, Houston Chapter, Houston, Texas, July 11, 1996
Speaker, “Contesting Property Tax Assessments,” Texas Society of CPAs, Austin Chapter, Annual Tax Update, Austin, Texas, December 14, 1995
Speaker, “Taxable Services – Overview and New Developments,” Texas Society of CPAs, State Taxation Conference, Dallas, Texas, October 26, 1995
Speaker, “State Tax Controversies,” Texas Society of CPAs, CPE Expo, Austin, Texas, October 18, 1994
Speaker, Choice of Charitable Federal Tax Exempt Entities , State Bar of Texas, Advanced Tax Law Course, Houston, Texas, July 28, 1994
Speaker, “Texas Franchise Tax Analysis,” Louisiana Society of CPAs, Shreveport Chapter, Shreveport, Louisiana, June 20, 1994
Speaker, “Employees vs. Independent Contractor Considerations,” Small Business Administration Expo, Austin, Texas, November 11, 1993
Speaker, “Federal Tax Exempt Organization Update,” Texas Society of CPAs, Austin Chapter, Austin, Texas, January 15, 1993
Speaker, numerous additional presentations on a variety of federal and state tax topics for bar associations, local CPA chapters and for-profit seminar groups throughout Texas
United States Tax Court – Pro Bono Representation (On behalf of State Bar of Texas Tax Section)
Abated in excess of 90% of asserted Texas franchise tax liability on basis of apportionment factor relief in settlement of litigation matter
Subsequent to notices of intent to levy worked with Internal Revenue Service (“IRS”) Taxpayer Advocate’s office to eliminate over $5 million of federal income liability erroneously asserted due by client
Lead team in obtaining a federal income tax refund claim in excess of $ 61 million subsequent to
working with client to obtain a favorable IRS private letter ruling acknowledging validity of exclusion of revenue from taxable income
Worked with quasi-governmental agencies to receive Texas sales tax refunds of approximately $ 10 million (after establishing with the taxing authority that entities qualified as exempt organization pursuant to Texas tax law)
Settled numerous Texas property tax litigation matters for large technology company based on technological obsolescence of leased large scale computer systems
Represent multiple large companies in pending Texas franchise tax refund claims on the basis of utilization of 3 factor apportionment authorized by the Multistate Tax Compact provisions
Represented numerous aircraft owners in contested Texas sales tax matters in refuting Texas Comptroller assertions that purchases of aircraft were subject to Texas sales or use tax
The Best Lawyers in America, Tax Law, Woodward/White, Inc. (2007-Present)
Rated AV, Martindale-Hubbell (1995-Present)
Texas Society of CPAs – Chairman’s Citation – Recognition as Resource to TSCPA (2007)