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Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P.

901 Main Street, Suite 3700
Dallas, TX 75202

Phone: 214.744.3700
Fax: 214.747.3732
Toll Free: 800.451.0093

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David E. Colmenero

Mr. Colmenero has extensive experience in litigation and practices primarily in the State Tax Controversy and Litigation and State Tax Planning areas. He represents individuals, closely held businesses, and large corporations in all forums for Texas tax litigation, including the State Office of Administrative Hearings, District Court, the Court of Appeals and the Texas Supreme Court. He has also represented clients in IRS audits, appeals, and litigation in the United States Tax Court, Federal District Courts and the United States Court of Federal Claims, U.S. Courts of Appeals and the United States Supreme Court.  

Mr. Colmenero was previously a tax auditor for the State of Texas and, as a lawyer, has successfully represented taxpayers in contested proceedings involving sales and use tax, franchise tax, motor fuels tax, motor vehicle tax, mixed beverage taxes, employment tax and others. Mr. Colmenero represents taxpayers through contested Texas tax proceedings including audits, Independent Audit Review Conferences, administrative proceedings before the State Office of Administrative Hearings and in State court litigation. Mr. Colmenero has also been extensively involved in challenging various aspects of Texas Comptroller franchise tax assessments and refund denials and in planning business structures and business transactions to mitigate exposure to the revised franchise tax.

Through the course of his federal tax practice, Mr. Colmenero has represented taxpayers in complex and contentious federal tax matters through various stages of examination, appeals and litigation, some of which have involved high profile taxpayers and high profile legal issues. Representative matters include constructive dividends disputes, accumulated earnings tax assessments, hobby loss, passive activity loss and Section 465 challenges by the IRS to loss deductions, digital currency characterization issues, employment tax disputes, penalty assessments, assignment of income claims, statute of limitations disputes, trust fund assessments, partnership adjustment disputes, refund claims and voluntary disclosures to name a few. Mr. Colmenero has also represented taxpayers and partnerships in proceedings falling under the “TEFRA” provisions of the Internal Revenue Code and has been actively involved in speaking and drafting comments on the new federal partnership audit rules recently enacted into law by Congress. In September 2017, Mr. Colmenero testified before the IRS and U.S. Treasury on behalf of the Texas Society of CPAs on recently proposed regulations addressing the new partnership audit rules.

Mr. Colmenero is a Certified Public Accountant and maintains active involvement in various professional legal and accounting organizations. He previously served as Chair of the Tax Section of the State Bar of Texas. He serves on the Board of Directors for the Texas Society of CPAs, is current chair of the Comments Subcommittee for the Federal Tax Policy Committee of the Texas Society of CPAs, and is a member of the Texas Comptroller's Taxpayer Advisory Group. He is a past chair of the Dallas CPA Society and past chair of both the State and Local Tax Committee and the Tax Controversy Committee of the Tax Section of the State Bar of Texas. He helped form the Leadership Academy for the Tax Section of the State Bar of Texas and served as its Program Director for several years.  He frequently speaks on substantive and procedural tax issues involving both federal and state tax matters.

Mr. Colmenero was admitted to practice in Texas in 1997.

  • Southern Methodist University Dedman School of Law, LL.M. in Taxation, 2006
  • Texas Tech School of Law, J.D., summa cum laude, 1997
    • Order of the Coif
    • Managing Editor, Texas Tech Law Review (1996-1997)
  • Midwestern State University, B.A., 1992
  • State Bar of Texas, Tax Section
    • Chair, 2016-2017
    • Chair Elect, 2015-2016
    • Secretary, 2014-2015
    • Treasurer, 2013-2014
    • Council Member
    • Leadership Academy Program Director, 2012-2015
    • Past Chair, Tax Controversy Committee
    • Past Chair, Committee on State and Local Taxation
  • Dallas Bar Association
  • Member, Texas Comptroller Taxpayer Advisory Group, 2016-2018
  • American College of Tax Counsel
    • Fellow
  • American Institute of Certified Public Accountants
  • Texas Society of Certified Public Accountants
    • Member, Board of Directors, 2015-2018
    • Member, Executive Board of Directors, 2014-2015
    • Member, State Tax Committee
    • Member, Federal Tax Policy Committee
    • Chair, Comments Subcommittee of Federal Tax Policy Committee
    • Member, Texas CPA Tax Institute Committee 
    • Member, Texas State Taxation Conference Committee
  • Dallas CPA Society
    • Chair, Dallas CPA Society, June 2011
    • Chair Elect, Dallas CPA Society, June 2010
    • Past Chair, Nominations Committee, 2012
  • Past Member, Board of Directors
  • Texas Super Lawyers-Tax as listed in Texas Supers Lawyer Magazine and Texas Monthly, 2012-2018
  • Texas Rising Star, Texas Monthly and Law and Politics Magazine, 2005 through 2009
  • Best Lawyer Under 40, D Magazine, 2006
  • The Chairman's Citation, TSCPA Annual Meeting, June 2008—for extraordinary volunteer service and contribution to the cooperation between the legal and accounting profession through his efforts with the TSCPA State Tax Committee, State Bar of Texas State Tax Committee and the Texas Comptroller of Public Accounts on the response to the Texas Comptroller's rules implementing the new margin tax.
December 11, 2018

TSCPA 2018 CPE Expo - Houston... [ read ]

December 4, 2018

TSCPA 2018 CPE Expo - San Antonio... [ read ]

November 30, 2018

TSCPA 2018 CPE Expo - Dallas... [ read ]

November 16, 2018

Texas CPA Tax Institute... [ read ]

November 15, 2018

Texas CPA Tax Institute... [ read ]

November 12, 2018

Dallas CPA Society's Member Appreciation CPE Series... [ read ]

November 7, 2018

Community Bank & Trust and the Central Texas Chapter/TSCPA Speaking Engagement... [ read ]

November 1, 2018

2018 Meadows Collier Annual Tax Conference... [ read ]

October 26, 2018

San Antonio Chapter/TSCPA CE Symposium... [ read ]

October 17, 2018

Fort Worth Chapter/TSCPA Lunch Seminar... [ read ]

September 25, 2018

Western States Association of Tax Administrators (WSATA)... [ read ]

September 10, 2018

Dallas Bar Association Real Property Law Section... [ read ]

August 7, 2018

TSCPA Texas State Taxation Conference-Virtual/Webcast Conference... [ read ]

June 4, 2018

Dallas Bar Association Tax Section... [ read ]

May 11, 2018

Dallas CPA Society Convergence 2018... [ read ]

April 30, 2018

Lorman Education Services... [ read ]

February 20, 2018

AXA Advisors Seminar... [ read ]

November 17, 2017

TSCPA Tax Institute - Nov. 17, 2017 in Dallas, TX... [ read ]

November 16, 2017

TSCPA Tax Institute - Nov. 16, 2017 in San Antonio, TX... [ read ]

November 7, 2017

First Bank & Trust in Lufkin, TX... [ read ]

October 23, 2017

TSCPA CPE Value Conference... [ read ]

August 23, 2017

Panhandle Chapter/TSCPA Tax Institute - Aug. 23, 2017... [ read ]

August 22, 2017

Metroplex Practice Management Group... [ read ]

August 7, 2017

TSCPA Texas State Taxation Virtual Webcast Conference... [ read ]

July 26, 2107

AXA Advisors Seminar... [ read ]

May 25, 2017

Wichita Falls Chapter/TSCPA... [ read ]

May 24, 2017

North Texas Chapter of the American Academy of Attorney-CPA's... [ read ]

May 4, 2017

Texas Association of CPAs... [ read ]

May 1, 2017

East Texas Chapter/TSCPA Spring CE Expo... [ read ]

February 15, 2017

AXA Advisors Lunch Seminar... [ read ]

December 9, 2016

2016 TSCPA CPE Expo- San Antonio... [ read ]

December 6, 2016

2016 TSCPA CPE Expo- Arlington... [ read ]

December 5, 2016

Dallas Bar Association Tax Section... [ read ]

December 2, 2016

2016 TSCPA CPE Expo- Houston... [ read ]

November 15, 2016

TSCPA Tax Institute- Addison... [ read ]

November 14, 2016

TSCPA Tax Institute- San Antonio... [ read ]

October 25, 2016

18th Annual Meadows Collier Tax Conference... [ read ]

October 22, 2016

Southern & Western Accounting Group... [ read ]

May 27, 2016

Dallas CPA Society 2016 Convergence Conference... [ read ]

May 23, 2016

East Texas Chapter/TSCPA CPE Expo... [ read ]

December 10, 2015

TSCPA CPE Expo- Houston... [ read ]

December 7, 2015

TSCPA CPE Expo- San Antonio... [ read ]

December 2, 2015

TSCPA CPE Expo- Arlington... [ read ]

November 20, 2015

TSCPA Tax Institute- San Antonio... [ read ]

November 19, 2015

TSCPA Tax Institute- Richardson... [ read ]

November 3, 2015

2015 Meadows Collier Taxation Conference... [ read ]

October 27, 2015

Central Texas Chapter/TSCPA CPE Expo... [ read ]

September 25, 2015

UT Texas Margin Tax Conference... [ read ]

August 19, 2015

Fort Worth Chapter/TSCPA... [ read ]

May 19, 2015

Central Texas Chapter/TSCPA CPE Expo- Waco... [ read ]

May 8, 2015

Dallas CPA Society's Convergence- Dallas... [ read ]

January 21, 2015

"Recent Developments in Texas Tax Could Help Improve The Bottom Line For Many Taxpayers"... [ read ]

January 20, 2015

"Recent Developments in Texas Franchise Tax Could Help Improve the Bottom Line for Many Taxpayers"... [ read ]

December 1, 2014

"Recent Judicial and Administrative Developments in Texas Tax Could Help Improve the Bottom Line for Many Taxpayers"... [ read ]

November 21, 2014

"IRS Update: What are They Doing Now?"... [ read ]

November 20, 2014

"The Importance of and Requirements for Portability... [ read ]

October 31, 2014

"Recent Judicial and Administrative Changes in Law Could Affect Your Bottom Line"... [ read ]

October 30, 2014

"Current Trends and State Initiatives: Impact on State and Use Tax Audits" "What to do When a In-State S&U Tax Auditor Knocks on the Door..."... [ read ]

October 28, 2014

"Texas Margin Tax"... [ read ]

October 20, 2014

"The Eggshell IRS Exam: What to Do?"... [ read ]

August 13, 2014

"The Resale Exemption Under Scrutiny in Texas"... [ read ]

May 29, 2014

"Let's Make a Deal - Federal and Texas Tax Issues Involved in Purchasing and Selling Businesses"... [ read ]

May 22, 2014

"Passive Activity and Hobby Loss Limitations: Withstanding an IRS Attack of Your Client's Outside Business Activities Under Sections 469 & 183"... [ read ]

May 8, 2014

"The Year of the Taxpayer: A Growing Divide Between Texas Comptroller Policies and Texas Courts is Reflected in Recent Decisions... [ read ]

March 20, 2014

"Texas Franchise Tax"... [ read ]

January 14, 2014

"Federal and State Tax Considerations for the Sale or Acquisition of a Business in a Rebounding Economy"... [ read ]

November 22, 2013

"Current Audit Trends"... [ read ]

November 21, 2013

"Current Audit Trends"... [ read ]

October 22, 2013

"What the Texas Legislature Giveth, Taxpayers and Tax Practitioners Can Take to the Bank"... [ read ]

September 27, 2013

"What the Texas Legislature Giveth, Taxpayers and Tax Practitioners Can Take to the Bank"... [ read ]

August 16, 2013

"Texas Tax Following the 2013 Legislative Session: While the Texas Legislature Giveth, Congress May Taketh Away"... [ read ]

May 22, 2013

"What We Can Expect from the IRS in 2013" "Self-Employment and Employment Tax Issues in LLCs and S Corporatons"... [ read ]

May 8, 2013

"Panelists - Criminal Tax"... [ read ]

February 1, 2013

"What Can We Expect From the IRS in 2013?"... [ read ]

November 14, 2012

"Taxpayer Beware: Audit Trends in Texas Tax"... [ read ]

November 13, 2012

"Taxpayer Beware: Audit Trends in Texas Tax"... [ read ]

November 7, 2012

"Texas Franchise Tax: Recent Developments for the Cutting Edge Practitioner"... [ read ]

November 1, 2012

"Texas Franchise Tax"... [ read ]

August 13, 2012

"Selecting a Forum for Challenging Assessments or Refund Denials"... [ read ]

May 18, 2012

"Using Family Limited Partnerships and What to Expect from the IRS"... [ read ]

May 17, 2012

"Taxpayer Beware: Recent Developments in Texas Tax Create Uncertainty For Taxpayers"... [ read ]

May 16, 2012

"Judgment Day: Preparing for a Visit from Uncle Sam"... [ read ]

May 4, 2012

"The Texas Comptroller's Office: Current Areas of Interest for Audit and Investigation"... [ read ]

May 1, 2012

"The Benefits of Benevolence"... [ read ]

April 30, 2012

"Top Audit Issues for High-Net Worth Individuals"... [ read ]

November 17-18, 2011

"Recent Developments in Texas Taxation"... [ read ]

September 22, 2011

"The Hottest Audit Issues in Texas Tax: Who is Being Targeted For Audit and What Can You Do to Protect Your Client's Interests?" "Texas Legislature Ax in the Face of a Budgetary C... [ read ]

September 8, 2011

"When Can You Recover Attorney's Fees? Challenging State Tax Assessments in District Court"... [ read ]

September 7, 2011

"When Can You Recover Attorney's Fees? Challenging State Tax Assessments in District Court"... [ read ]

September 1, 2011

"When Can You Recover Attorney's Fees? Challenging State Tax Assessments in District Court"... [ read ]

August 23, 2011

"The Hottest Audit Issues in Texas Tax: Who is Being Targeted For Audit and What Can You Do to Protect Your Client's Interests?"... [ read ]

August 18, 2011

"Texas Franchise Tax Update"... [ read ]

August 15, 2011

"Representing Your Clients Before the Texas Comptroller of Public Accounts"... [ read ]

August 5, 2011

"Texas Legislature Ax in the Face of a Budgetary Crisis: Whose Ox Will be Gored Next?"... [ read ]

May 26, 2011

"Responding to Governmental Inquiries"... [ read ]

May 25, 2011

"Professionals as Return Preparers, Witnesses, Targets and IRS Licensees"... [ read ]

May 18, 2011

"Don't Give Up on Family Limited Partnerships (FLPs)" "Differences Between Aggressive Tax Planning and Tax Fraud" "The Legislative and Admi... [ read ]

May 13, 2011

"The Legislative and Administrative Search for Tax Dollars in Light of a Budgetary Shortfall"... [ read ]

May 12, 2011

"The Legislative and Administrative Search for Tax Dollars in Light of a Budgetary Shortfall"... [ read ]

May 4, 2011

"Don't Give Up on Family Limited Partnerships (FLPs)" "Differences Between Aggressive Tax Planning and Tax Fraud" "The Legislative and Administrat... [ read ]

November 17, 2010

"Double Whammy -- The IRS Employs a One-is-Good, Two-is-Better Approach in Pursuing Both Taxpayers and Tax Professionals" "Texas Tax in Light of a L... [ read ]

November 15-16, 2010

"How CPAs Get in Trouble with the IRS" "Planning Opportunities for Financially Distressed Entities and Related Issues" "Representing Your Clients Before the... [ read ]

May 25, 2010

"Differences Between Agressive Tax Planning and Tax Fraud"... [ read ]

May 24, 2010

"Texas Tax Comptroller Losses"... [ read ]

May 20, 2010

"Differences Between Aggressive Tax Planning and Tax Fraud"... [ read ]

April 27, 2010

"What's Going On at the IRS and How it Affects You" "The Texas Franchise Tax: What the Texas Comptroller and the Texas Legislature Have in Mind"... [ read ]

February 23, 2010

"How to Survive an Audit"... [ read ]

February 18, 2010

"How to Survive an Audit", "Texas Franchise Tax Update"... [ read ]

February 11, 2010

"How to Survive an Audit"... [ read ]

December 9, 2009

"Texas Margin Tax"... [ read ]

November 17, 2009

"Margin Tax Update"... [ read ]

November 10, 2009

"Annual Tax Update"... [ read ]

September 18, 2009

"Margin Tax Update"... [ read ]

August 28, 2009

"Preparing for and Defending the Examination of Estate and Gift Tax Returns"... [ read ]

May 27, 2009

Annual Taxation and Estate Planning Update for Professionals Seminar sponsored by Texas Bank and Trust- Tyler... [ read ]

May 20, 2009

Annual Taxation and Estate Planning Update for Professionals Seminar sponsored by Texas Bank and Trust- Longview... [ read ]

May 1, 2009

"Franchise Tax and Related Pending Legislation"... [ read ]

March 19, 2009

"Texas Franchise Tax Update"... [ read ]

February 3, 2009

"Preparer Beware: Circular 230 and the New Section 6694 Penalty" and "The IRS is Currently Auditing Taxpayers Again: What Issues Will the IRS Likely Raise During your Next Audit?"... [ read ]

June 21. 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.

May 1, 2018

Texas Comptroller Implements a "Tax Amnesty Program," But Is This the Best Option for All Taxpayers?... [ read ]

Starting today, May 1, 2018 through June 29, 2018, the State of Texas Comptroller's Office will run its "Texas Tax Amnesty Program" which offers relief from tax-related penalties and interest for certain taxpayers. But before participating in that program, taxpayers may want to consider whether the Comptroller's existing voluntary disclosure program provides a better option for them.

December 27, 2017

Taxpayers May Want to Consider Accelerating Large Dollar Purchases Under the New Tax Law... [ read ]

As the year comes to a close, one additional matter that individual taxpayers may want to consider is whether to expedite any large dollar purchases into this year if sales tax will be due on those transactions.

December 22, 2017

The Texas Comptroller Receives Christmas Gift from the Texas Supreme Court in MTC Apportionment Decision... [ read ]

In a much anticipated decision the Texas Supreme Court today issued its decision in Graphic Packaging Corp. v. Hegar, No. 15-0669, (December 22, 2017). The Court held that Graphic Packaging could not use the three-factor apportionment formula provided for in the Multistate-Tax Compact for apportioning Texas franchise tax, notwithstanding that Texas is a member of the Compact.

February 17, 2017

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.

January 17, 2017

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).

December 19, 2016

Circumventing the Nexus Requirement: Colorado Law Imposing Sales Tax Obligations on Out-of-State Retailers is Upheld... [ read ]

On December 12, the U.S. Supreme Court denied the petition for certiorari in Direct Marketing Association v. Brohl (Direct Marketing). As a result, the Tenth Circuit's earlier decision in Direct Marketing will stand. In Direct Marketing, 814 F.3d 1129 (10th Cir. Feb. 22, 2016), the Tenth Circuit upheld a Colorado law requiring out-of-state retailers with no physical presence in Colorado to either voluntarily collect sales tax or comply with substantial notice and reporting requirements. At least arguably, the Colorado statute at issue represents yet another attempt by a state to circumvent the physical presence requirement imposed by the U.S. Supreme Court on a state's ability to impose its tax collection obligations on an out-of-state entity.

June 9, 2016

Recent Texas Supreme Court Decision Addressing Treatment of Capital Losses for Texas Franchise Tax Apportionment Purposes Carries Significant Implications... [ read ]

In a recent decision with potentially broad implications, the Texas Supreme Court held in favor of a taxpayer on a question involving the treatment of capital losses for purposes of the Texas franchise tax.

September 18, 2015

Appeals Court Upholds Half Percent Texas Franchise Tax Rate For Rent To Own Business... [ read ]

In a recent decision, the Third Court of Appeals in Texas held that Rent-A-Center, Inc. was entitled to use the .5% tax rate for Texas franchise tax purposes which is generally available to retailers and wholesalers. Rent-A-Center, Inc. v. Hegar, 2015 Tex. App. LEXIS 5865 (Tex. App. – Austin, no pet., June 11, 2015).

September 3, 2015

Tax Amnesty Programs... [ read ]

Several states have amnesty programs that begin this month and have limited duration. Taxpayers who may be interested should seek legal counsel before approaching any state about past due taxes. Read the full article to see what states have amnesty programs.