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Martens, Seay & Associates


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Texas Tax Law
Welcome to the Martens, Seay & Todd 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 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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Offshore Voluntary Compliance Deadline Extended
The IRS extended, until October 15, 2009, its deadline for taxpayers to participate in the Offshore Voluntary Compliance Program. There is still time to initiate the disclosure process. Click "More Info" below.
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Texas Tax Legislation
Sweeping changes were recently made to the Texas franchise tax. Click "More Info" below for additional coverage.
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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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Swiss Bank Ex-Employee Steals Bank Data Containing Customer Information  


 HSBC Private Bank (Suisse) SA disclosed that a former employee stole bank data pertaining to the identity of bank customers. The data theft occurred at the end of the 2006. A criminal complaint has been filed and the ex-employee is reported to be living in Southeastern France in order to avoid to prosecution in Switzerland.

At this point, it is unknown whether the ex-employee has shared (or sold) the information with the Internal Revenue Service or the taxing authorities of other governments.

This event highlights the means by which foreign bank secrecy procedures may be violated.   Many U.S. taxpayers filed voluntary disclosure requests under the Internal Revenue Service’s “Offshore Voluntary Compliance Program” which expired on October 15, 2009. While taxpayers are no longer eligible to participate under that program, the IRS continues to accept voluntary disclosure requests under its traditional disclosure guidelines. You may find them here.

 For more information, please contact Jimmy Martens (jmartens@textaxlaw.com) or Kelli Todd at (ktodd@textaxlaw.com) at (512) 542-9898.

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