Texas Franchise Tax: The Continuing Controversy

David E. Colmenero, J.D., LL.M., CPA, Partner Related Seminars and Products

Mr. Colmenero has experience in litigation and practices primarily in the State Tax Controversy and Litigation and State Tax Planning areas. He represents individuals, closely held businesses, and large corporations in all forums for Texas tax litigation, including the Texas State Office of Administrative Hearings, Texas District Court, the Texas Courts of Appeals, and the Texas Supreme Court. He has also represented clients in IRS audits, appeals, and litigation in the United States Tax Court, Federal District Courts and the United States Court of Federal Claims, U.S. Courts of Appeals, and the United States Supreme Court.

Mr. Colmenero was previously a sales tax auditor for the State of Texas and, as a lawyer, has successfully represented taxpayers in contested proceedings involving sales and use tax, franchise tax, motor fuels tax, motor vehicle tax, mixed beverage taxes, employment tax and others. Mr. Colmenero represents taxpayers through contested Texas tax proceedings including audits, Independent Audit Review Conferences, administrative proceedings before the Texas Comptroller, Texas State Office of Administrative Hearings, Texas Workforce Commission and in State court litigation.

Mr. Colmenero is a Certified Public Accountant and maintains active involvement in various professional legal and accounting organizations. He previously served as Chair of the Tax Section of the State Bar of Texas and was a member of the Board of Directors for the Texas Society of CPAs. He is the immediate past chair of the Federal Tax Policy Committee of the Texas Society of CPAs and is a member of the Texas Comptroller's Taxpayer Advisory Group. Mr. Colmenero received the TXCPA Outstanding Committee Chair Award for 2023-2024 in recognition for his outstanding leadership of the TXCPA Federal Tax Policy Committee. He is a member of the 2024-2025 Comments Subcommittee of the Federal Tax Policy Committee. He is a past chair of the Dallas CPA Society and past chair of both the State and Local Tax Committee and the Tax Controversy Committee of the Tax Section of the State Bar of Texas. He helped form the Leadership Academy for the Tax Section of the State Bar of Texas and served as its Program Director for several years. He frequently speaks on substantive and procedural tax issues involving both federal and state tax matters.

Mr. Colmenero was admitted to practice in Texas in 1997.

Alex J. Pilawski, J.D., Partner Related Seminars and Products

Mr. Pilawski practices in the areas of State Tax Controversy and Litigation, State Tax Planning, and Commercial Litigation.

Mr. Pilawski's State Tax Controversy and Litigation practice focuses on representing taxpayers in disputes with the Texas Comptroller of Public Accounts involving sales and use tax, mixed beverage tax, and franchise tax, among others.  He has extensive experience working with taxpayers to successfully resolve disputes in contested proceedings through administrative hearings and in Texas state court. He also assists taxpayers in remedying noncompliance with Texas taxes, including guiding them through the Texas Comptroller’s Voluntary Disclosure program.

His State Tax Planning practice involves assisting taxpayers in structuring their business and transactions to minimize exposure to franchise tax.

His Commercial Litigation practice involves representing individuals and entities in both state and federal court in a variety of controversies including complex business disputes, securities, and health care, among others.

Mr. Pilawski is also active in the Tax section of the State Bar of Texas. He recently completed the State Bar of Texas Tax Section Leadership Academy and was the co-chair of the planning committee for the Advance Tax Law Course.

Mr. Pilawski was admitted to practice in Texas in 2010.