Doug Sigel has 29 years of experience litigating and settling disputes in hearings and courts across the country. His practice focuses on state and local taxation, with an emphasis on litigation at the administrative, trial, and appellate levels. Examples of the types of matters Doug handles include sales and use tax, state corporate income tax (including the Texas margin tax), Texas property tax, motor vehicle sales tax, oil and gas severance tax, insurance tax, motor fuels tax, mixed beverage tax, unclaimed property, tax credits/incentives, nexus disputes, audits, hearings, trials and appeals, tax collection cases, voluntary disclosure agreements, letter rulings, and open records requests.
Doug has spoken on a variety of sales and use and income tax topics at seminars sponsored by IPT, COST, TEI, The Hartman Forum, the Texas Society of CPAs, the Tulane Tax Institute, the State Bar of Texas, the National Association of State Bar Tax Sections, and the ABA Tax Section. He is also a frequent author on state and local tax topics. For example, Doug has authored a chapter for the IPT Income Tax Deskbook published in 2012.
Doug is on the executive board of the state and local tax committee of the ABA tax section. He is IPT’s overall chair for sales tax. He was the chair of the 2014 IPT Sales and Use Tax Symposium and is on the planning committee for the 2015 ABA/IPT Sales Tax Seminar. He is also the chair of the National Association of State Bar Tax Sections.
- J.D., University of Texas School of Law
- B.S., Northwestern University
- Practice Group Leader, Ryan Law Firm, LLP
- Partner, Scott Douglas & McConnico, LLP, Austin
- Debate Coach, Dartmouth College, Hanover, New Hampshire
- Successfully represented several hundred taxpayers over a span of two decades in sales and use, income/franchise, insurance, oil and gas severance, mixed beverage, and motor fuels tax cases at the administrative, trial, and appellate levels.
- Successfully litigated numerous cases involving the Texas sale-for-resale exemption or the manufacturing exemption and obtained hundreds of millions of dollars of refunds in those cases. For example, Doug (1) obtained dozens of large sales tax refunds for defense contractors of tax paid on items charged to federal contracts after successfully litigating those issues in the Raytheon and Health Care Services Corporation cases listed below, (2) obtained a refund of tax paid on purchase of electrical transportation and distribution equipment after successfully litigating the issue in the El Paso Electric case listed below, and (3) obtained refunds of tax paid for a hotel’s purchases of consumables used by guests after successfully litigating the issue in the DTWC case listed below.
- Currently litigating two manufacturing exemption cases in Texas courts.
- Handled dozens of audits and administrative hearing. For example, Doug eliminated through settlement a $5 million tax collected but not remitted assessment by the Texas Comptroller against a large construction contractor.
- Successfully defended taxpayers in numerous nexus cases involving sales tax or franchise tax.
- Successfully defended tax collection cases at the administrative and trial court levels.
- Handled several cases involving complex procedural issues such as statute of limitations defenses, second refund claim issues, pleas to the jurisdictions regarding exhaustion of administrative remedies, challenges to the Texas Comptroller’s refund claim rules, and interpretation and enforcement of managed audit and settlement agreements.
- Handled cases in states of Texas, New York, California, Illinois, Florida, Georgia, Maryland, Ohio, Pennsylvania, New Jersey, Missouri, New Mexico, Minnesota, Arkansas, Tennessee, Louisiana, Washington, Nevada, and Nebraska.
- Handled many appeals at both the Court of Appeals and Supreme Court levels in numerous states.
Professional / Civic Affiliations
- Institute for Professionals in Taxation (IPT)
- American Bar Association Tax Section, Executive Board of the State and Local Tax Committee
- Austin Bar Association
- Public Service
- Counsel to Texas Ambulance Association for over 15 years
Recent Articles And Publications
- Traps for the Unwary in Dealing with the Major Business Taxes – Income, Gross Receipts and Margin Taxes, ABA/IPT Advance Income Tax Seminar, March 2015.
- Economic Substance, Sham Transactions, ABA/IPT Advance Sales/Use Tax Seminar, March 2015.
- How Are the Economic Substance Doctrine and Related Principles Being Applied in State Tax Cases?, ABA Tax Section: State & Local Tax Committee, January 2015.
- Current Developments for May 2014 through August 2014, ABA Tax Section: State & Local Tax Committee, September 2014.
- Update on Texas Margin Tax: Decisions Affecting the Cost of Good Sold Deduction, IPT Tax Report, September 2014.
- Defining Value: How Far Can the Texas Legislature Constitutionally Go?, 28th Annual Legal Seminar on Ad Valorem Taxation, August 2014.
- Manufacturing Exemptions and Incentives across Tax Types SUT, FT (COGS and Tax Rate), Property Tax, and More, TSCPA 2014 State Taxation Conference, August 2014.
- Oil and Gas Update: New Developments and Issues, TEI State and Local Roundtable, June 2014.
- Current Developments in Sales and Use Taxation, 2014 IPT 38th Annual Conference, June 2014.
- District Court Rules Texas Taxpayers Cannot Elect to Use Three-Factor MTC Apportionment in Lieu of Texas’ Single-Factor Apportionment, IPT Tax Report, March 2014.
- Successful Litigation Strategies, ABA/IPT Advanced Income Tax Seminar, March 2014.
- Update on Other Business Taxes (Ohio, Washington, and Texas), ABA/IPT Advanced Income Tax Seminar, March 2014.
- Property Tax Issues West of the Mississippi, 2014 COST Property Tax Workshop, January 2014.
- Current Developments/Hot Topic in Exemptions from Sales/Use Taxes, 20th Annual Paul J. Hartman State and Local Tax Forum, October 2013.
- Sourcing for State Sales Tax and Income Apportionment, National Association of State Bar Tax Sections 34th Annual Meeting, October 2013.
- Plain Meaning or Ambiguity: What Did the Judges Say – and What Does it Mean for Texas Taxpayers?, TSCPA 2013 Texas State Taxation Conference, August 2013
- Update on Texas Court Cases Involving the Sale-for-Resale Exemption, IPT Tax Report, July 2013.
- Sales Tax Implications of the Integrated Plant Theory, 2013 IPT 37th Annual Conference, June 2013.
- Is it Possible to Get Uniformity in Property Taxation?, 2013 COST Property Tax Workshop, January 2013.
- Top 10 Sales Tax Cases of 2012, 2012 Paul J. Hartman State and Local Tax Forum, November 2012.
- Nexus Update on the 20th Anniversary of the Quill Decision, 2012 Advanced Sales and Use Tax Academy, November 2012.
- National Trends/Updates in State and Local Taxation, 61st Tulane Tax Institute Program Schedule, October 2012.
- Oh No, They Didn’t: Procedural Roadblocks in Obtaining Refunds, National Association of State Bar Tax Sections 33rd Annual Meeting, October 2012.
- Pitfalls and Planning Opportunities, TSCPA 2013 State Taxation Conference, August 2012.
- Cutting Edge Issues Regarding Manufacturing Exemptions from Sales and Use Taxes, ABA Tax Section: State & Local Tax Committee, September 2012.
- Economic Substance and Business Purpose in State Taxation: Current Judicial and Statutory Trends, IPT Annual Conference, June 2012.
- Recent Texas Sales and Use Tax Cases, IPT Tax Report, May 2012.
- Emerging Issues—Cases in the Pipeline, ABA/IPT Advanced Income Tax Seminar, March 2012.
- Update on Constitutional Litigation Regarding the Texas Margin Tax, IPT Tax Report, December 2011.
- The “Other” Business Taxes—Michigan, Ohio, and Texas, IPT Income Tax Symposium, November 2011.
- Texas Supreme Court Case Involving Apportionment of Geophysical and Seismic Data, IPT Tax Report, July 2011.
- Sales and Use Tax Aspects of Government Contracting, ABA Tax Section May Meeting, May 2011.
- Recent Court Case Involving the Texas Sale-For-Resale Exemption, IPT Tax Report, April 2011.
- Using TPP to Provide Services—What is Taxable and What is Not?; Bundled vs. Mixed Transactions, ABA/IPT Advanced Income Tax Seminar, March 2011.
- Update on Court Cases Involving the Texas Manufacturing Exemption, IPT Tax Report, January 2011.
- Voluntary Disclosure—Don’t Get Hit By a Big Stick When You Go After the Carrot, Advanced Sales and Use Tax Academy, November 2010.
Selected Pending Texas Appellate Cases
- Combs, et al. v. Checkfree Services Corp., Cause No. 14-15-0027-CV, in the Fourteenth Court of Appeals.
- American Multi-Cinema, Inc. v. Combs, et al., Cause No. 03-14-00397-CV, In the Third Court of Appeals.
- Combs, et al. v. Fair Isaac Corporation, Cause No. 03-14-00124-CV, In the Third Court of Appeals.
- Allstate Insurance Company v. Combs et al., Cause No. 03-13-00341-CV, In the Third Court of Appeals.
- Southwest Royalties, Inc. v. Combs et al., Cause No. 03-12-00511-CV, In the Third Court of Appeals.
- MidCon Compression, L.L.C., v. Reeves County Appraisal District, Cause No. 08-13-00322-CV, In the Eighth Court of Appeals.
- AETC II Privatized Housing, L.L.C., v. Tom Green County Appraisal District, Cause No. 03-13-00463-CV, In the Third Court of Appeals.
- Combs, et al. v. Ryan, L.L.C., Cause No. 03-13-00400-CV, In the Third Court of Appeals.
- Combs, et al. v. Imperial Fire and Casualty Insurance Company, Cause No. 03-13-00576-CV, In the Third Court of Appeals.
- EMC Corporation, v. Hegar, et al., Cause No. 03-15-00113-CV, In the Third Court of Appeals.
Selected Pending Texas Supreme Court Cases
- Southwest Royalties, Inc. v. Combs, et al., Cause No. 14-0743, in the Supreme Court of Texas.
- Hallmark Marketing Company, LLC v. Combs, et al., Cause No. 14-1075, in the Supreme Court of Texas.
Selected Reported Cases
- Gulf Chemical and Metallurgical Corporation v. Combs et al., No. 03-12-00772-CV, Tex. App. -Austin, March 26, 2015.
- Hallmark Marketing Company, LLC v. Combs, et al., 2014 WL 6090574, Tex. App. – Corpus Cristi, November 13, 2014.
- Combs, et al. v. Health Care Services Corp., 401 S.W. 3d 623, Texas Supreme Court, June 7, 2013.
- Leoncito Plant, L.L.C., v. Combs, et al., WL 1460195, Tex. App.—Amarillo, April 4, 2013.
- DTWC Corp. v. Combs, et al., 400 S.W. 3d 149, Tex. App. – Austin, April 11, 2013.
- Verizon Business Network Services, Inc. v. Combs, et al., 203 WL 1343530, Tex. App. – Amarillo, April 3, 2013.
- In re The State of Texas, No. 03-12-00370-CV, 2012 Tex. App. LEXIS 7558 (Tex. App.—Austin, Aug. 30, 2012, no pet.).
- Combs, et al. v. Health Care Service Corp., 2011 WL 2652141, Tex. App.—Austin, July 7, 2011.
- State v. BFI Waste Services of Texas, LP, 2011 WL 1086585, Tex. App.—Austin March 23, 2011.
- Combs, et al. v. Health Care Service Corp., 2011 WL 1005419, Tex. App.—Austin, March 16, 2011.
- Combs, et al. v. Frito Lay, Inc., 2011 No. 03-11-00157-CV. Tex. App. March 14, 2011.
- Bell Helicopter Textron, Inc. v. Combs, et al., 2011 WL 6938491, Tex. App. – Austin. December 29, 2011.
- Alcoa World Alumina, L.L.C. Ark.94, 377 S.W.3d 164, February 25, 2010.
- Combs, et al. v. El Paso Elec. Co., 2010 WL 4910052, Tex. App.—Austin, December 01, 2010.
- GTE Southwest Inc. v. Combs, et al., 2010 WL 2218662, Tex. App.—Austin, June 3, 2010.
- Combs, et al. v. Chevron, Inc., 319 S.W.3d 836, 2010 WL 1404670, Tex. App.—Austin, April 09, 2010.
- Reynolds Metals Co. v. Combs, et al., 2009 WL 961615 Tex. App.—Austin, April 8, 2009.
- Southwestern Bell Yellow Pages v. Combs, et al., 2009 WL 211633, Tex. App.—Austin, January 30, 2009.
- Goodyear Tire & Rubber Co. v. State, 275 Neb. 594, 748 N.W.2d 42, 2008 WL 1947576, Neb., May 2, 2008.
- Af-Cap, Inc. v. Republic of Congo, 220 Fed. Apprx. 343 (5th Cir. 2007).
- In the Matters of the Protest of Support Terminals Operating Partnership, 2006 WL 1806400, N.M. TaxRw. Dept., 2006.
- El Paso Natural Gas Co. v. Strayhorn, 208 S.W.3d 676, 2006 WL 2975309, 167 Oil & Gas Rep. 648, Tex. App.—Texarkana, October 18, 2006.
- Af-Cap, Inc. v. Republic of Congo, 462 F.3d 417 (5th Cir 2006).
- Tyson Fresh Meats, Inc. v. State, 270 Neb. 535, 704 N.W.2d 788, 2005 WL 2675662, Neb. — October 21, 2005.
- Local Neon Co., Inc. v. Strayhorn, 2005 WL 1412171, Tex. App.—Austin, June 16, 2005.
- Walker Int’l Holdings, Ltd. v. Republic of Congo, 415F.3d.413 (5th Cir. 2005).
- Strayhorn v. Willow Creek Resources, Inc., 161 S.W.3d 716, 2005 WL 670537, Tex. App.—Austin, March 24, 2005.
- May Dept. Stores Co. v. Strayhorn, 2004 WL 1898244, Tex. App.—Austin, August 26, 2004.
- Strayhorn v. Raytheon E-Systems, Inc., 101 S.W.3d 558, 2003 WL 192105, Tex. App.—Austin, January 30, 2003.
- Sergeant Enterprises, Inc., v. Strayhorn. No. 03-03-00047-CV. Tex. App. —January 17, 2003.
- F. Goodrich W. v. McCorkle, 865 S.W.2d 618 (App.-Houston [14th Dist.] 1999).
Admitted to Practice
- State Bar of Texas
- United States Tax Court
- United States Court of Appeals for the Fifth Circuit
- United States District Court – Eastern District of Texas
- United States District Court – Southern District of Texas
- United States District Court – Western District of Texas