301 Congress Avenue
University of Texas Tower
301 Congress Avenue
Travis County Courthouse
Travis County Courthouse
Texas State Capitol Building
Texas Capitol Rotunda
Texas State History Museum
U.S. Supreme Court
| 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. | | More Info | Archives |
| 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. | | More Info | Archives |
| TX Throwback Provision Unconstitutional | | A Texas appeals court has determined that the earned surplus throwback provision of the Texas franchise statute is unconstitutional. In Home Interiors & Gifts, Inc. v. Strayhorn, Third Court of Appeals - Austin, Cause No. 03-94-00660-CV (July 28, 2005), the court held that the earned surplus throwback provision, as applied to the facts of the case, violated | | More Info | Archives |
| Texas Tax Legislation | | Sweeping changes were made to the Texas franchise tax in May of 2006. Click "More Info" below for additional coverage. | | More Info | Archives |
| Texas Tax Law |
| Welcome to the Martens, Seay & Associates 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 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. | | More Info | Archives |
| 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. | | More Info | Archives |
| 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. | | More Info | Archives |
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James F. Martens (Jimmy)
Email: jmartens@textaxlaw.com
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Jimmy Martens, Attorney, is the founder of Martens, Seay & Todd. He is board certified by the Texas Board of Legal Specialization in Tax Law. Mr. Martens is also a CPA. Martens, Seay & Todd limits its practice to solely matters involving Texas tax controversy and litigation and federal tax controversy and litigation.
Mr. Martens has successfully resolved numerous Texas tax cases and federal tax cases by either negotiation or through litigation in the administrative courts, state district courts, federal district court, or U.S. Tax Court. He has also handled appeals of federal tax cases to the Fifth Circuit Court of Appeals. He has taught Texas State Taxation and Tax Controversies and Litigation at the University of Texas School of Law.
For several years, Mr. Martens has served as the course instructor for the Texas Society of CPAs seminar on Texas Franchise Tax and Texas Sales Tax that it sponsors in the major Texas cities. He is a former council member of the Tax Section of the State Bar of Texas and served as the chairman for the 2001 Advanced Tax Law Course. Mr. Martens presently serves as the co-chairman for the Tax CLE Committee for the University of Texas School of Law. In 2002, he also served as the chairman for Tax CLE Committee for the University of Texas School of Law. He writes and speaks frequently on a variety of tax litigation and controversy subjects. He earned both his B.B.A. in accounting, with honors, and J.D., with honors, from University of Texas at Austin. | |
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