United States • Tax
3

US taxes: contentious

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Baker Botts L.L.P.

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At Baker Botts L.L.P., the SALT team is ‘exceptionally knowledgeable, influential and caters to their clients needs’, praised for the ’insight, professionalism, flexibility, availability, and thoroughly crafted and well thought-out legal advice’ provided by the tax group led by Stephen Marcus in Dallas. Best known for its work in the energy, techn and financial service industries, the firm is also highly regarded for its estate and gift tax controversy practice, which is sought after by high-net-worth individuals across the US. Keri Brown, Renn Neilson, and John Porter are the key names in Houston. Neilson recently acted for Cheniere Energy, Inc. in matters arising from a sales tax audit of Corpus Christi Liquefaction LLC, which had constructed a large LNG processing plant. Brown and Porter are frequently involved in high-value private client matters, alongside Jon Feldhammer in San Francisco, who also handles high-value real estate tax audits and energy infrastructure matters.
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Testimonials

Collated independently by Legal 500 research team.

  • ‘The Baker Botts State & Local tax team is exceptionally knowledgeable, influential and caters to their clients needs. They represent me in multiple states on topics ranging from audits and deal due diligence to litigation including representing my company twice at the TX Supreme court. They are strategic and creative in their litigation briefings, arguments and analysis.’

  • ‘I truly value the insight, professionalism, flexibility, availability, and thoroughly crafted and well thought-out legal advice and work product provided by Renn Neilson, Ben Geslison, and Derek Young. They are a pleasure to work with.’

  • ‘They are uniquely positioned with industry leaders and lawmakers to be a great resource to all. They provide access and insight into current legislative happenings and are a tremendous support to our company's interests.’

  • ‘All individuals we work with are extremely communicative, prompt, and professional in all of our work. We trust that they are on-top of things and will provide us with responses and advice in a timeline that works for our company and the speed of things happening in our industry.’

Key clients

  • Archrock Partners Operating, LLC
  • Cheniere Energy, Inc
  • Chesapeake Energy Corporation
  • Domino’s Pizza Distribution, LLC
  • ENGIE North, America, Inc
  • EOG Resources, Inc.
  • Kinder Morgan Production Company, LLC
  • Kodiak Gas Services, LLC
  • QEP Energy Company
  • Ryan, LLC

Work highlights

  • Representing Corpus Christi Liquefaction LLC, a subsidiary of Cheniere Energy, Inc., which has been constructing a multibillion-dollar LNG processing plant, which converts natural gas feedstock into LNG for export. The project is unique from a sales-and-use tax perspective. The project is so large, that it now spans three audits for consecutive multi-year audit periods.
  • Acting for Kinder Morgan Production Co. in a difficult appeal.  The original trial concerned the tax valuation of a significant oil and gas interest held by Kinder Morgan in which Scurry County’s appraisers put Kinder Morgan’s interest at over $700 million for the 2019 tax year, while Kinder Morgan’s experts put the value at closer to $400 million.
  • Represented Domino's Pizza Distribution in a challenge to assessed sales tax on the commissions charged to franchisees for facilitating online consumer pizza orders via an internet portal.

Lawyers

Practice head

Stephen Marcus

Other key lawyers

Renn Neilson; Keri Brown; Jon Feldhammer; John Porter; Ben Geslison; Derek Young