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Jasper G. Taylor III

Partner

Jasper G. Taylor III

Houston

T:+1 713 651 5670

Jack Taylor, an attorney and certified public accountant, has an active practice in tax controversy, including representation of taxpayers in both administrative proceedings and litigation.  Jack has also represented clients in the resolution -- during informal negotiations and formal arbitration proceedings -- of tax sharing agreement disputes.  Over the past several years, Jack has handled numerous cases before the US Tax Court, the US Court of Federal Claims, federal district courts, and Texas district courts, and has tried cases and arbitration proceedings in New York, Washington, D.C., San Francisco, Los Angeles and Houston. A partner since 1985, he has served a wide range of clients, including high net worth individuals and companies in industries such as energy, real estate, telecommunications, transportation and professional services.

According to Chambers USA 2017 sources:  Jack "is noted for his representation of clients in the energy, telecommunications and real estate sectors, among others, in connection with administrative appeals and litigation. Sources name him 'a great lawyer'."

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  • Education

    1978 - J.D., Duke University
    1973 - B.B.A., University of Florida

    Jack was admitted to practice law in Texas in 1978. He is also a member of the District of Columbia Bar.

    Jack has actively litigated in Texas district courts, federal district courts, the U.S. Tax Court, the U.S. Court of Federal Claims and predecessors, and respective appellate courts.  His professional background includes Big 8 accounting firm experience prior to attending law school.

     

  • Representative experience

    Jack's recent and notable representation as lead counsel/attorney in charge includes the following:

    Federal Tax Controversy - Examination/Investigation:

    • Individual taxpayers across the country investing in stock option/restricted stock transactions
    • Canadian company, with respect to employment tax audit focusing on classification issues
    • Public company in the Midwest, with respect to federal excise tax
    • Accounting firms, with respect to compliance with grand jury subpoenas
    • Numerous high-wealth individuals, with respect to foreign financial accounts and other arrangements
    • Companies in Southwest with thousands of independent contractors, with respect to federal employment tax worker classification issues
    • Exploration and production company headquartered in the Southwest, with respect to hedging transaction issues
    • Attorney in the Southwest targeted by criminal tax investigation
    • Dentist in the Southwest targeted by criminal tax investigation
    • Physician in the Southwest targeted by criminal tax investigation
    • Investor in the Southwest targeted by criminal tax investigation
    • Corporate executive in California subjected to civil fraud investigation
    • CEO of a public company headquartered in the Southwest, with respect to corporate governance/reimbursement issues
    • Former shareholders in Northeast subjected to transferee liability investigations

    Federal Tax Controversy - Appeals Office:

    • Public company headquartered in the Southwest, with respect to interest hybrid and travel & entertainment issues
    • Individual taxpayer in the Northeast, with respect to participation in public company stock option transactions
    • Real estate management and development firm headquartered in California, with respect to foreign entity transactions
    • Non-profit corporation in Texas, with respect to federal employment tax issues associated with worker classification
    • Refining company headquartered in the Midwest, with respect to excise tax issues
    • New England family, with respect to stockholder purchase and sale agreement issues
    • Cable television company headquartered in New England, with respect to reorganization issues
    • Privately owned exploration and production company headquartered in the Southwest, with respect to reasonable compensation issues
    • Estates of decedents in the Southwest and Northeast, with respect to family limited partnership issues
    • New England and Southwest residents, with respect to farming issues
    • Closely-held company headquartered in the Southwest victimized by embezzlement, with respect to employment tax and collection-related issues
    • Foreign owned real estate development company headquartered in the Southwest, with respect to effectively connected income issues
    • Foreign based refining company, with respect to credits and transfer pricing issues

    Federal Tax Controversy - Litigation:

    • International labor union headquartered in Washington, D.C., in the United States Tax Court, with respect to UBTI issues
    • Estate of a decedent in Louisiana, in the U.S. Court of Federal Claims, with respect to valuation and administration expense issues
    • Industrial uniform provider headquartered in California, in the U.S. Tax Court, with respect to inventory issues
    • Consulting firm, in New York federal district court, with respect to summons enforcement proceeding brought by government
    • Real estate development and management company, in Southern California federal district court, with respect to summons enforcement proceeding brought by government
    • Public company headquartered in the Southwest, in United States Tax Court, with respect to transactions with affiliated entities
    • Multiple investment partnerships located in the Northeast, in United States Tax Court, with respect to currency option transactions with foreign-based entities
    • Individuals investing in foreign currency option transactions, in Louisiana federal district court
    • Individual taxpayers in New England, in United States Tax Court, with respect to stock sale transaction issues
    • New England real estate developer, in United States Tax Court, with respect to capital gain versus ordinary income issues
    • Public company executives, with respect to federal gift tax issues related to stock transactions
    • Owners of classic automobiles, with respect to collectibles income tax issues

    Texas Property Tax Controversy - Appraisal District, Appraisal Review Board and Litigation:

    • Public oil & gas majors, with respect to refinery issues
    • Sporting goods and apparel retailer, with respect to inventory issues
    • Public utility headquartered in the Midwest, with respect to natural gas inventory issues
    • Natural gas trader headquartered in the Northeast, with respect to interstate commerce issues
    • Foreign-owned refinery, with respect to inventory issues
    • Seven oil & gas majors, with respect to property tax fraud issues
    • Natural gas trading company headquartered in the Southwest, with respect to inventory issues
    • Utility company headquartered in the Midwest, with respect to inventory issues
    • Cable television company headquartered in the Midwest, with respect to system valuation issues
    • Foreign-based oil and gas energy company, with respect to foreign trade zone issues
    • National department store chain, with respect to store valuation issues
    • Global airline, with respect to flight equipment valuation issues

    Texas Tax Controversy - Administrative Law Judge and Litigation:

    • Oil & gas major, with respect to sales tax and franchise tax credit issues
    • Brokerage house headquartered in California, with respect to sales tax on services issues
    • Computer hardware manufacturer headquartered in California, with respect to sales tax on services issues
    • Telecommunications company headquartered in the Northeast, with respect to sales tax, gross receipts tax and franchise tax issues
    • Construction company headquartered in the Southwest, with respect to sales tax on services issues
    • Foreign owned chemical manufacturer, with respect to sales tax on services issue
    • Real estate development company headquartered in the Southwest, with respect to sales tax on services issues
    • Refining company headquartered in the Northeast, with respect to sales tax on services issues
    • Construction firm headquartered in Louisiana, with respect to successor liability issues
    • Specialty construction company headquartered in the Southwest, with respect to sale tax on services issues
    • Cable television company headquartered in the Northeast, with respect to franchise tax issues
    • Brokerage firm headquartered in the Northeast, with respect to franchise tax issues and sales tax on services issues
    • Defense contractor headquartered in the Southeast, with respect to sales tax on services issues
    • Grocery chain headquartered in California, with respect to franchise tax issues
    • Manufactured housing company headquartered in the Southeast, with respect to nexus issues
    • Auto collision repair chain headquartered in Southwest, with respect to franchise tax issues
    • Chemical manufacturer headquartered in Southwest, with respect to hedging franchise tax issues
    • Privately owned exploration and production company located in Southwest, with respect to cost of goods sold franchise tax issues
  • Admissions
    • District of Columbia Bar
    • Texas State Bar
  • Rankings and recognitions
    • Chambers USA, Nationwide: Tax (Controversy), Chambers & Partners, 2004 - 2017
    • Chambers USA, Texas: Tax, Chambers & Partners, 2015-2017
    • Tax Controversy Leader - International Tax Review, 2014 - 2017
    • Texas Super Lawyer, Tax, Thomson Reuters, 2007 - 2017
    • The Best Lawyers in America, Best Lawyers, 2006 - 2018
    • Texas Top Rated Lawyer - LexisNexis Martindale-Hubbell, 2012 - 2014
    • Legal 500 US, recommended lawyer, Tax: Controversy, The Legal 500, 2007 - 2011, 2013 - 2015
    • Legal 500 US, recommended lawyer, Tax - US taxes - contentious, The Legal 500, 2016
  • Publications
    • Co-author, "Tax Controversy survey:  Procedures and issues for selected countries," Norton Rose Fulbright - Legal update, February 2015
    • Co-author, "IRS changes offshore asset voluntary disclosure programs," Norton Rose Fulbright - Legal update, June 23, 2014
    • Co-author, "Case expands scope of downstream Freeport Exemption," Norton Rose Fulbright - Legal update, June 13, 2014
    • Co-author, "Litigation of a Tax Exemption Dispute as to One Tax Year Does Not Apply to Subsequent Tax Years," Fulbright Briefing - Tax, November 6, 2012
    • Co-author, "Court Reverses Position On Manufacturing Exemption From Texas Sale And Use Tax For Oil And Gas Well Equipment," Fulbright Alert, May 1, 2012
    • Co-author, "Texas Comptroller Announces 'Fresh Start' Tax Amnesty For Businesses," Fulbright Alert, March 16, 2012
    • Co-author, "IRS Gives Taxpayers Third Bite At The Apple; Announces Third Offshore Voluntary Disclosure Program," Fulbright Briefing, January 11, 2012
    • Co-author, "Recent IRS Administrative Guidance on Economic Substance Leaves Many Unanswered Questions," Fulbright & Jaworski L.L.P. Briefing, September 17, 2010
    • Co-author, "IRS Moves Closer to Requiring Corporations to Disclose Uncertain Tax Positions," Fulbright & Jaworski L.L.P. Briefing, September 9, 2010
    • Co-author, "June 30, 2010 Deadline Approaching for Certain U.S. Persons Required to File Reports Relating to Foreign Bank Accounts," Fulbright & Jaworski L.L.P. Alert, June 15, 2010
    • "IRS Plans to Oppose Privilege Claims for Engagements of Accountants by Attorneys," Fulbright & Jaworski L.L.P. Corporate Governance at a Glance, May 25, 2010
    • "IRS Releases Draft Schedule and Instructions for Reporting Uncertain Tax Positions," Fulbright & Jaworski L.L.P. Corporate Governance at a Glance, May 17, 2010
    • "IRS and the Department of the Treasury Release Guidance on Foreign Bank Account Reports,"  Fulbright & Jaworski L.L.P. Corporate Governance at a Glance, March 5, 2010
    • Co-author, "IRS and the Department of the Treasury Issue FBAR Guidance," Fulbright & Jaworski L.L.P. Briefing, March 4, 2010
    • "IRS About To Start Detailed Employment Tax Examinations," Fulbright & Jaworski L.L.P. Briefing, February 24, 2010
    • Co-author, "IRS Announces New Broad Disclosure Requirements for Uncertain Tax Positions," Fulbright & Jaworski L.L.P. Briefing, January 29, 2010
    • "IRS May Require Companies to Disclose Uncertain Tax Positions With Tax Returns," Fulbright & Jaworski L.L.P. Briefing, January 27, 2010
  • Speaking engagements

    Jack has lectured extensively at programs sponsored by the Tax Executives Institute, the American Bar Association's Section of Taxation, the Texas State Bar Association, and the Texas Society of Certified Public Accountants. Some of his recent speeches in the tax litigation area include:

    • "Appeals RAP Program, Document Retention and Privilege, and Protecting the FTC," Tax Executives Institute Taxation School, Houston, Texas, May 7, 2015
    • "The Resolution of Tax Allocation Agreement Disputes and Drafting Lessons Learned," Tax Executives Institute Taxation School, Houston, Texas, February 26, 2015
    • "IRS Appeals: Managing the Process," The University of Texas School of Law, Houston, Texas, December 5, 2014
    • "The Anatomy of a Promoter Penalty Investigation and Why Accounting Firms Should be Wary," October 21, 2014
    • "The Texas Property Tax: A Primer on Controversy and Incentives," Tax Executives Institute Taxation School, Houston, Texas, May 6, 2014
    • "The Canadian Tax System – Would it Make Your Life Easier," Tax Executives Institute Taxation School, Houston, Texas, May 5, 2014
    • "Update on Department of Justice Tax Division Enforcement Initiatives," State Bar of Texas Section of Taxation, Dallas, Texas, June 21, 2013
    • "Blowing the Whistle for Tax Dollars and Early Retirement: Views from the Perspectives of Both Whistleblowers and Taxpayers," Fulbright & Jaworski L.L.P. Web Seminar, Dec. 6, 2012
    • "The Fast Track Appeals Process: Pointers & Pitfalls," Tax Executive Institute, Houston Chapter Monthly Luncheon, July 19, 2012
    • Co-panelist, "Securities Law Consequences of Errors in Federal Income Tax Reporting," Fulbright & Jaworski L.L.P. and PwC Seminar, May 17, 2012
    • "Update: FBAR-Related Programs and FATCA-Based Obligations," 2012 Houston Bar Association Tax Section Luncheon, April 18, 2012
    • Co-panelist, "Tax Litigation: The Practitioners' View," Annual National Institute on Criminal Tax Fraud and the First National Institute on Tax Controversy, December 2011
    • Co-panelist, "Traps and Treasures: Effective Property Transfers Between Related Parties and Increased IRS Attention," Fulbright & Jaworski L.L.P. Web Seminar, August 24, 2011
    • Co-panelist, "The Enhanced IRS Enforcement Regime," International Association of Drilling Contractors, International Tax Seminar, June 2011
    • Co-panelist, "Offshore Financial Account Reporting: Risks & Penalties for Non-compliance," 2011 CPE Tax Expo, Houston Chapter of Texas Society of CPAs, January 2011
    • "2010 Business Tax Update," LB&I - Houston TEI Joint Tax Conference, December 2010
    • "Inventory in Transit - The Taxability Battle Continues: Texas," Institute for Professionals in Taxation 2010 Property Tax Symposium, November 2010
    • "Increased Risk for Corporate Tax Departments from Changes in Federal Tax Enforcement," Greater Houston Partnership Texas Legislature Review and National Tax Summit, November 2010
    • "Compliance with the New Schedule UTP Regime," TEI Woodlands Roundtable, November 2010
    • "The Latest Word on the Use of Independent Contractors: Tax, ERISA, and Labor & Employment Law Issues," American Gas Association Thirty-Third Annual Legal Forum, July 2010; and Fulbright & Jaworski L.L.P. Forum, May 2010
    • "Dealing with Your Own Expert: Retaining, Working and Tidying Up," ABA-IPT Advanced Property Tax Seminar, March 2010
  • Memberships and activities
    • American Bar Association
      • Section of Taxation
        • Committee on Court Procedure, Former Chair
    • State Bar of Texas
      • Section of Taxation, Former Chair