Lacy Leonard represents state and federal taxpayers through all stages of a tax controversy, including audit assistance, challenging assessments and seeking refunds of overpaid taxes. Ms. Leonard has over 13 years of substantial trial experience, which allows her to effectively represent clients before the Comptroller of Public Accounts, the State Office of Administrative Hearings, and in the state and federal district courts. Ms. Leonard also frequently writes and speaks on state tax topics, including the Texas sales tax and Texas franchise tax.
Ms. Leonard tried to verdict and won the first lawsuit challenging a franchise tax assessment under the current Texas Margin Tax: Taylor & Hill, Inc. v. Combs, No. D-1-GN-10-004429 (200th Judicial Dist. Ct., Travis County, Tex. July 27, 2011).
Since that time, Ms. Leonard has continued to assist taxpayers in successfully challenging Margin Tax assessments. Ms. Leonard handled the case-in-chief and presented all of the witnesses representing the taxpayers to obtain taxpayer victories in the following cases: Combs v. Newpark Resources, Inc., 422 S.W.3d 46 (Tex. App.—Austin 2013, no pet.); Titan Transportation LP v. Combs, 433 S.W.3d 625 (Tex. App.—Austin 2014, pet. denied); and Hegar v. CGG Veritas Services (U.S.), Inc., 2016 WL 1039054 (Tex. App.—Austin Mar. 9, 2016, no pet.) (mem. op.).
Ms. Leonard has also successfully handled sales tax matters in the administrative and district courts, often obtaining a favorable resolution without the need for a trial.
Ms. Leonard is also licensed in the U.S. Tax Court and has successfully resolved cases involving IRS assessments.