Peter Lowy > Chamberlain Hrdlicka > Houston, United States > Lawyer Profile

Chamberlain Hrdlicka
1200 Smith Street
Suite 1400
Houston, Texas 77002
TEXAS
United States

Work Department

Position

Shareholder

Career

Peter A. Lowy, a shareholder in Chamberlain Hrdlicka’s Houston office, is best known for his tax controversy work and deep experience in the energy sector. He also advises corporations and other taxpayers in a broad spectrum of industries on tax compliance issues, tax planning, and risk management. He regularly works with the Internal Revenue Service and the Texas Comptroller’s office on a wide range of matters. Mr. Lowy also co-chairs Chamberlain Hrdlicka’s state and local tax practice.

During his career, Mr. Lowy has been responsible for over 200 tax cases that have cut across many types of taxes. This includes U.S. federal income, excise & employment taxes. It also includes the following state and local taxes (SALT): income, franchise, sales & use, severance, motor fuels, and property taxes. Disputes Mr. Lowy has participated in include over ten cases with amounts in issue exceeding $100 million each, and two cases that exceeded $1 billion in issue. He also served as lead attorney in structuring several complex transactions including a multi-billion dollar, cross-border deal in the energy sector.

Dedicated throughout his career to pro bono work, Mr. Lowy devotes substantial time each year to represent underprivileged taxpayers. A leader in the pro bono field, Mr. Lowy is a past chair of the ABA Tax Section’s Pro Bono Committee and coordinates a pro bono program for the U.S. Tax Court. For his work with disadvantaged taxpayers, Mr. Lowy has received pro bono awards from the ABA Tax Section (2003), the New York State Courts (2015), and the Houston Volunteer Lawyers Program (2019). 

Mr. Lowy is also a former chair of the American Bar Association Tax Section’s Energy Tax Committee and of the American Bar Association Tax Section’s Committee on Court Procedure & Practice. Mr. Lowy is currently on the Council for the American Bar Association Tax Section. Mr. Lowy is an adjunct law professor at the University of Houston Law Center, where he teaches Tax Controversies, and is widely published on tax audits and litigation-related subjects.

Mr. Lowy earned his LLM in Taxation from New York University School of Law, and his JD from Tulane Law School. Following law school, he clerked for a United States District Court and served as an attorney-advisor to the United States Tax Court.

Education

LL.M., New York University School of Law, 1997

J.D., Tulane University Law School, 1995; member of Tulane Law Review

B.A., Hobart and William Smith Colleges, 1992, with honors