The focus of Jack’s Practice is Federal income tax controversy matters, including specifically IRS audits and appeals and litigation in all federal courts. Jack has litigated in the U.S. Tax Court, U.S. District Court(including Bankruptcy Courts), U.S. Claims Court, most of the U.S. Courts of Appeal, and United States Supreme Court, involving the spectrum of tax issues (e.g., transfer pricing (§ 482)), including both civil and criminal representation in § 482 issues and Competent Authority representation, oil and gas taxation; exempt organization taxation, accounting issues, constructive sales prices for the manufacturer’s excise tax (§ 482-type analysis), foreign tax credit and outbound transfer issues, business purchase issues (including valuation and depreciation or amortization of tangible and intangible assets), responsible person penalty matters and a range of other civil tax disputes. Jack has represented clients before the IRS in audits, appeals, assessments, collections and criminal investigations; he has also represented clients before the Justice Department Tax Division and U.S. Attorney’s office in criminal matters.
Jack most recently has represented one of the defendants in the gorilla of all tax criminal cases in the known, or at least knowable, universe — the KPMG individual defendant criminal case, United States v. Stein (S.D. N.Y. – S1 05 Crim. 0888 (LAK)), which has generated many published opinions, including the leading opinions in tax and white collar criminal defense dismissing the indictment against 13 defendants because the federal prosecutors had behaved unconstitutionally in forcing KPMG to withdraw payment of attorneys fees. See e.g. United States v. Stein, 435 F. Supp. 2d 330 (S.D.N.Y. 2006) and United States v. Stein, 495 F. Supp. 2d 390 (S.D.N.Y. 2007), aff’d United States v. Stein, 541 F.3d 130 (2d Cir. 2008); and the Wikipedia entry here.
- U. S. Department of Justice, Tax DivisionTrial Section 1974-1977Appellate Section 1969-1974
- University of Houston-Adjunct Professor of
Law in the Tax Program, 1982-1988 and 1993 through present (teaching Tax
Procedure (each Fall Semester) and Tax Fraud and Money Laundering (every other Spring Semester)).
- Participant and Panelist for programs by the ABA Tax
Section’s Court Procedure Committee; Tax Executives Institute, the Texas State
Bar (partnerships and oil and gas), Houston Bar Association (partnerships),
South Carolina State Bar (partnerships), New York University Federal Tax
Institute (tax procedure); University of Houston School of Law (Criminal Tax
Symposium in 2008; earlier real estate taxation and partnerships), and
Southern Methodist University School of Law (partnerships and oil and gas
Author of Books and Articles (see the listing of recent publications here)
- Member American Bar Association, Tax Section. Past Subcommittee Chair and currently active in the Court Procedure Committee on certain large case matters.
- State Bar of Texas, Tax Section.
- Admitted to Bars of Texas (1977) and numerous courts, including the Southern District of Texas, the Fifth Circuit and the Supreme Court.
- University of South Carolina, A.B., 1964.
- University of Virginia, LL.B., 1967.
- New York University LL.M. (Taxation), 1969.
- Honors Special Commendation Award at Attorney General’s Awards Ceremony
at the Justice Department; Justice Department Tax Division Meritorious Service Award.
- Listed since 1997 among Houston’s top tax lawyers in The Best Lawyers in America, the premier national peer group lawyer ratings.
- Listed in Texas Superlawyers.
- Listed in 2 of 3 Texas Lawyer’s Quintennial “Go-to” Guide (Oct. 2002 and December 2012) as being among Texas’ top 5 top tax lawyers.
- Listed in Chambers USA Guide to America’s Leading Lawyers for Business.
- Board Certified – Tax Law, Texas Board of Legal Specialization.
- General Counsel and Past Chair/President and Director, South Main Baptist Foundation (Serving in one capacity of the other from about 1989 through 2015, most of the time as General Counsel).