Michael Seay is a Texas tax attorney that has spent his entire legal career assisting taxpayers with their tax issues. Throughout his career, he has focused on Texas state tax matters, particularly contested tax matters against the Texas Comptroller. He has also handled significant tax controversy cases against the Internal Revenue Service and tax authorities of other states in state and federal courts, administrative proceedings, and appeals. Michael Seay is admitted to practice law in the State of Texas, the Federal Tax Court, and before the Fifth and District of Columbia Circuits of the U.S. Courts of Appeals.
Michael Seay’s state tax cases include Allcat Claims Service, L.P. and John Weakly, heard by the Texas Supreme Court. This was the first constitutional challenge to the revised Texas Franchise Tax, also known as the margin tax. An example of Michael Seay’s work during the administrative hearings process includes Hearing No. 100,022, which involved the sourcing of gross receipts for an internet e-commerce site. Michael Seay also has experience dealing with complex federal tax issues, including UTAM, Ltd. v. C.I.R., an alleged “Son of BOSS” tax shelter case, at both the Tax Court and appellate levels.
Michael Seay writes and speaks regularly on Texas tax law. He has co-authored articles appearing in the Journal of State Taxation, Texas Lawyer, Texas Bar Journal, and Viewpoint, the Texas Society of CPA’s monthly newsletter. He has taught sessions and webinars for the TSCPA, the University of Texas School of Law, various regional and national trade associations and public accounting firms, and private seminar companies. He also regularly updates this website’s blog, which provides in-depth news and analysis regarding Texas tax law.
Michael Seay earned his law degree at the University of Texas School of Law, with honors. Michael, who is also a CPA, practiced as an auditor for an international public accounting firm before attending law school. He earned his undergraduate degree in accounting at Baylor University and graduated with highest honors. He was 8th in his class of 372 at the business school. Michael also holds an MBA, with honors, from Baylor University.
In his spare time, Michael Seay enjoys street and trail running and competing in various races. Michael is the past president of Congregation Beth Israel, his synagogue in Austin. He is married with two young children.