Mr. Pilawski practices in the areas of State Tax Controversy and Litigation, State Tax Planning, and Commercial Litigation.
Mr. Pilawski's State Tax Controversy and Litigation practice focuses on representing taxpayers in disputes with the Texas Comptroller of Public Accounts involving sales and use tax, mixed beverage tax, and franchise tax, among others. He has extensive experience working with taxpayers to successfully resolve disputes in contested proceedings through administrative hearings and in Texas state court. He also assist taxpayers in remedying noncompliance with Texas taxes, including guiding them through the Texas Comptroller’s Voluntary Disclosure program.
His State Tax Planning practice involves assisting taxpayers in structuring their business and transactions to minimize exposure to franchise tax.
His Commercial Litigation practice involves representing individuals and entities in both state and federal court in a variety of controversies including complex business disputes, securities, and health care, among others.
Mr. Pilawski is also active in the Tax section of the State Bar of Texas. He recently completed the State Bar of Texas Tax Section Leadership Academy and was the co-chair of the planning committee for the Advance Tax Law Course.
Mr. Pilawski was admitted to practice in Texas in 2010.
- Southern Methodist University Dedman School of Law, J.D., cum laude, 2010
- Purdue University, B.S., Management with focus in Accounting, 2007
- American Bar Association
- State Bar of Texas
- Member, Tax Section
- Co-Chair, Advanced Tax Law Seminar
- Graduate Member, State Bar of Texas Tax Section Leadership Academy, 2016-2017
- Dallas Bar Association
- Dallas Association of Young Lawyers
- United States District Court for the Northern District of Texas
- United States District Court for the Southern District of Texas
- United States District Court for the Eastern District of Texas
- United States District Court for the Western District of Texas
21st Annual Meadows Collier Tax Conference... [ read ]
Central Texas Chapter/TXCPA CPE Expo... [ read ]
East Texas Chaptee/TXCPA CPE Expo... [ read ]
Community Bank & Trust and the Central Texas Chapter/TSCPA Speaking Engagement... [ read ]
2018 Meadows Collier Annual Tax Conference... [ read ]
Metroplex Practice Management Group (MPMG)... [ read ]
Dallas Bar Association Tax Section... [ read ]
Lorman Education Services... [ read ]
Texas Comptroller Delays Implementation of New Policy Regarding the Taxability of Medical Billing Services Until After 2021 Legislative Session... [ read ]
Last week, the Texas Comptroller issued an important memo regarding the taxation of medical billing services. The memo is dated March 19, 2020 and follows up on a prior memo dated November 19, 2019, which had previously announced the reversal of a long-standing Comptroller policy treating medical billing services as nontaxable.
The Texas Comptroller Issues Potential Life-line for Struggling Businesses: But Proceed with Caution!... [ read ]
This week, the Texas Comptroller issued a potential life-line to businesses that are struggling to pay their taxes in light of COVID-19, but taxpayers should proceed with caution.
COVID-19 May Cause Defaults in Compromise and Settlement Agreements with the Texas Comptroller... [ read ]
Along with the many ails COVID-19 brings to the table is the possibility that it will cause a default on payments due under Compromise and Settlement Agreements with the Texas Comptroller.
Texas Comptroller Proposes Revisions to Texas Franchise Tax Rule 3.586, Implementing Wayfair... [ read ]
The Texas Comptroller's office issued a draft set of proposed revisions to Comptroller Rule 3.586 (Margin: Nexus) today in response to the U.S. Supreme Court's decision last year in South Dakota v. Wayfair, Inc., 138 S.Ct. 2080 (2018).
U.S. Supreme Court Overturn's Physical Presence Rule in Holding States Can Require Out-of-State Sellers to Collect Sales Tax... [ read ]
On June 21, 2018, the United States Supreme Court issued its opinion in South Dakota v. Wayfair, Inc., et al. In a 5-4 decision, the Court held a state can require out-of-state sellers with no physical presence in the state to collect sales tax on sales of goods or services delivered into the state.
The Third Court of Appeals in Agri-Plex Finds that a Business Buyer May Not Be Able to Escape Successor Liability for Hidden Tax Liabilities Assessed After Purchase... [ read ]
On January 19, 2017, the Texas Third Court of Appeals (the "Court") in Agri-Plex Heating and Cooling, LLC v. Hegar found that a business buyer may not be able to escape successor liability for hidden tax liabilities assessed after the purchase occurs. Agri-Plex Heating and Cooling, LLC v. Hegar, No. 03-15-00813-CV (Tex. App.-Austin January 19, 2017, no pet. h.) (mem. op.)). As a result and moving forward, a buyer purchasing a business should be cautious and plan accordingly because it could be liable for taxes incurred by the seller before the purchase but not known or ascertainable by either party at the time of closing.
Recently Revised Opinion in American Multi-Cinema, Inc. v. Hegar Narrows Its Previously Broad Scope... [ read ]
On January 6, 2017, the Texas Third Court of Appeals (the "Court") withdrew their opinion and judgment in American Multi-Cinema, Inc. v. Hegar from April 30, 2015 to substitute a revised opinion (No. 03-14-00397-CV (Tex. App.—Austin January 6, 2017, no pet. h.) (mem. op.)). The revised opinion upholds American Multi-Cinema, Inc.'s ("AMC's") cost of goods sold ("COGS") deduction for its film exhibition costs while leaving unresolved whether AMC's products are "perceptible to the senses" and thus qualify as "tangible personal property" under Texas Tax Code Section ("Section") 171.1012(a)(3)(A)(i).