May 2, 2019
Mr. Cousins represents corporations and individuals in tax controversies, both administratively and in litigation. In addition he has defended taxpayers in criminal tax matters. In recent years much of his practice has involved Estate and Gift tax litigation and he has tried numerous cases in that area, including: Estate of Knight v. Commissioner, Jones v. Commissioner, Estate of Foy Proctor v. Commissioner, Estate of Fleming v. Commissioner, Estate of Marmaduke v. Commissioner, Adams v. United States, United States v. Marshall, Keller v. United States and United States v. Marshall. He successfully argued the Fifth Circuit appeals in Adams, Kimbell, Keller and Marshall. Trey has broad experience in the civil tax arena, trying excise tax cases (Moody v. Commissioner), bankruptcy cases (In Re: Hutton), refund cases (Advertisers Dynamic Services Co., Inc. v. United States), as well as substantive tax cases (70 Acre Recognition Partners v. Commissioner, Pediatric Surgeons v. Commissioner, etc.).
He resides in Dalworthington Gardens, is married to Carol and has two sons and three grandchildren.
Mr. Cousins was admitted to practice in Texas in 1980.
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- New York University, LL.M. in Taxation, 1981
- University of Texas School of Law, J.D., with honors, 1980
- University of Texas at Austin, B.B.A., 1977
- American Bar Association
- State Bar of Texas
- Dallas Bar Association
- Past Chair, Board of Trustees, Professional Development Institute, University of North Texas
- Chief Executives Round Table
- Texas and Southwestern Cattle Raisers Association
- Texas Forestry Association
- United States Court of Federal Claims
- 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
- United States Court of Appeals for the Fifth Circuit
- United States Tax Court
- 2013 Top Rated Lawyer in White Collar Criminal Defense Law by ALM as published in The American Lawyer, Corporate Counsel & The National Law Journal, October 2013
- Texas Lawyer Go-To Tax Lawyer, as published in the December 2012 Texas Lawyer Go-To Guide Magazine.
- Texas Super Lawyers-Tax as listed in Texas Super Lawyers Magazine and Texas Monthly, 2003 through 2024, and the Business Edition 2016-2018
- The Best Lawyers in America®, 2009-2025, Litigation and Controversy-Tax
- Best Business Lawyers, D Magazine, 2009: Tax
- Best Lawyers in Dallas, D Magazine, 2011: Taxation; 2012, 2013 and 2015-2017: Tax Litigation
Representative Cases
- United States v. Marshall, 798 F.3d 296, 315-21 (5th Cir. 2015) (Majority Opinion by Judge Owen)
- Keller v. United States, 697 F.3d 238 (5th Cir. 2012)
- Kimbell v. United States, 371 F.3d 257 (5th Cir. 2004)
- Adams v. United States, 218 F.3d 383 (5th Cir. 2000)
- Jones v. Commissioner, 116 T.C. 121 (2001)
- Knight v. Commissioner, 115 T.C. 506 (2000)
- Estate of Marmaduke v. Comm'r, 78 T.C.M. 3590(1999)
- Estate of Fleming v. Comm'r, 74 T.C.M. 1049 (1997)
- Estate of Proctor et al. v. Comm'r, 67 T.C.M. 2943 (1994)
- "An Insider Look at Keller v. U.S.: IRC sec. 2036 and Valuation Discounts", QUICKREAD, June 13, 2013
- "The Importance of State Law in Federal Estate and Gift Tax Litigation: An Analysis of P.M. Adams", The Journal of Tax Practice and Procedures, Vol. 4, No. 1, February-March 2002
- "The Importance of State Law in Federal Estate and Gift Tax Litigation: An Analysis of P.M. Adams", CCH Business Valuation Alert", Vol. 3, Issue No. 3, March 2002
November 16, 2018
Texas CPA Tax Institute... [ read ]
November 15, 2018
Texas CPA Tax Institute... [ read ]
November 1, 2018
2018 Meadows Collier Annual Tax Conference... [ read ]
October 18, 2018
Texas Forestry Association Annual Meeting... [ read ]
August 17, 2018
TSCPA 2018 Advanced Estate Planning Conference... [ read ]
May 3, 2018
Midland Hospital Association and Midland College (Foundations)... [ 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 ]
August 18, 2017
TSCPA Advanced Estate Planning Conference... [ read ]
May 23, 2017
Texas Bank and Trust Seminar... [ read ]
May 9, 2017
Texas Bank and Trust Seminar... [ read ]
April 18, 2017
San Antonio Estate Planners Council... [ read ]
December 15, 2016
2016 Louisiana Tax Conference... [ read ]
December 9, 2016
2016 TSCPA CPE Expo- San Antonio... [ read ]
December 6, 2016
2016 TSCPA CPE Expo- Arlington... [ 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 ]
November 9, 2016
First Bank & Trust Seminar... [ read ]
October 25, 2016
18th Annual Meadows Collier Tax Conference... [ read ]
September 17, 2016
Burnet County Conservation Workshop... [ read ]
August 19, 2016
TSCPA Advanced Estate Planning Conference... [ read ]
August 4, 2016
Fort Worth Chapter/TSCPA Tax Institute... [ read ]
June 24, 2016
TSCPA Accounting in Agriculture Web-Conference... [ read ]
May 24, 2016
Texas Bank & Trust Seminar- Longview... [ read ]
May 17, 2016
Texas Bank & Trust Seminar- Tyler... [ read ]
May 13, 2016
Corpus Christ Chapter/TSCPA Monthly Meeting/Luncheon... [ read ]
May 12, 2016
Twenty-Fifth Annual Institute on Estate Planning... [ read ]
January 19, 2016
Speaking Engagement- San Angelo... [ read ]
November 20, 2015
TSCPA 62nd Annual Tax Institute 2015- Richardson... [ read ]
November 19, 2015
TSCPA 62nd Annual Tax Institute 2015- San Antonio... [ read ]
October 23, 2015
TSCPA's 2015 Business Valuation, Forensic and Litigation Services Conference... [ read ]
August 28, 2015
TSCPA Advanced Estate Planning Conference... [ read ]
August 7, 2015
Texas Forestry Association and Texas A&M Forest Services... [ read ]
June 12, 2015
"IRS Tax Procedure for Gift/Estate Tax Matters"... [ read ]
May 19, 2015
Texas Bank and Trust Seminar-Longview... [ read ]
May 7, 2015
"Family Limited Partnerships"... [ read ]
May 6, 2015
Texas Bank and Trust Seminar- Tyler... [ read ]
April 24, 2015
First State Bank & Trust Seminar... [ read ]
April 21, 2015
"What We Have Learned from Litigating Family Limited Partnerships"... [ read ]
January 30, 2015
"Family Limited Partnerships"... [ read ]
January 15, 2015
"Circular 230: Oversight of the Tax Practitioner" "Hot Topics in IRS Audits and Investigations"... [ read ]
December 12, 2014
"Profit and Loss Allocations, Distributions, and Other Key Tax Provisions for Partnership Agreements"... [ read ]
December 9, 2014
"Profit and Loss Allocations, Distributions, and Other Key Tax Provisions for Partnership Agreements"... [ read ]
December 5, 2014
"Handling the Sensitive Estate Tax Examination"... [ read ]
November 21, 2014
"IRS Update: What are They Doing Now?"... [ read ]
November 20, 2014
"The Importance of and Requirements for Portability... [ read ]
August 29, 2014
"Statute of Limitations"... [ read ]
August 15, 2014
"Recent Trends in Health Care Fraud Investigations"... [ read ]
August 14, 2014
"Planning for the Future"... [ read ]
June 12, 2014
"How Professionals Get in Trouble with the IRS"... [ read ]
May 19, 2014
"Using Family Limited Partnerships"... [ read ]
May 15, 2014
"Health Care Fraud"... [ read ]
May 6, 2014
"Health Care Fraud"... [ read ]
April 25, 2014
"Family Limited Partnerships"... [ read ]
March 21, 2014
"Public Speaking: Do's and Don'ts"... [ read ]
February 11, 2014
"Discussion with the IRS: Exam & Collection"... [ read ]
December 12, 2013
"So you Thought the Statute of Limitations was Simple..."... [ read ]
December 11, 2013
"So you Thought the Statute of Limitations was Simple..."... [ read ]
November 22, 2013
"Current Audit Trends"... [ read ]
November 21, 2013
"Current Audit Trends"... [ read ]
August 23, 2013
"Fraud Omissions, Errors and Missed Deadlines: Dealing with the Troubled 706"... [ read ]
May 16, 2013
"Using Family Limited Partnerships"... [ read ]
May 8, 2013
"Litigating Estate and Gift Taxes"... [ read ]
May 1, 2013
"Using Family Limited Partnerships"... [ read ]
January 22, 2013
"Keller: How to Walk Away with a $150,000,000 Estate Tax Refund"... [ read ]
December 13-14, 2012
"Tax Litigation: What Is Involved in Taking a Tax Case from Exam to Appeal and When is it Worth it?"... [ read ]
December 12, 2012
"Don't Give Up on Family Limited Partnerships"... [ read ]
December 6, 2012
"What We Can Expect from the IRS in 2013"... [ read ]
November 14, 2012
"Practicing Before the IRS: The Tightening Noose"... [ read ]
November 13, 2012
"Practicing Before the IRS: The Tightening Noose"... [ read ]
September 28, 2012
"Don't Give Up on Family Limited Partnerships"... [ read ]
August 24, 2012
"A Funny Thing Happened on the Way to the Courthouse: Thoughts About Litigating and Resolving Estate Tax Disputes"... [ read ]
August 9, 2012
"View from the Office of Professional Responsibility (OPR)"... [ read ]
June 21, 2012
"The IRS. The Tax Attorney. The Valuator/Appraiser. Perspectives and Guidance on Navigating through Valuation Engagements"... [ read ]
June 15, 2012
"Practicing Before the IRS: The Tightening Noose"... [ read ]
May 22, 2012
"Surprise Issues in Your FLP Planning: Are We On The Right Track?... [ read ]
May 8, 2012
"Don't Give Up On Family Limited Partnerships"... [ read ]
May 3, 2012
"Litigating FLP's: The Keller Decision"... [ read ]
May 2, 2012
"Making Ends Meet: Getting Paid Consistently and Ethically"... [ read ]
March 23, 2012
"Public Speaking: Do's and Don'ts"... [ read ]
January 19, 2012
"What Happened to Audits?"... [ read ]
December 16, 2011
"What Happened to Audits?"... [ read ]
November 17-18, 2011
"Recent Developments in Texas Taxation"... [ read ]
November 8, 2011
"Derivative Liabilities" and "Worker Classification Issues"... [ read ]
August 26, 2011
"IRS Targets in Transfer Tax"... [ read ]
August 24, 2011
"How CPAs Get in Trouble with the IRS"... [ read ]
July 14, 2011
"Don't Give Up on Family Limited Partnerships"... [ read ]
May 4-6, 2011
"Valuation Issues - FLPs and LLCs" "Dealing with the IRS in Tax Court"... [ read ]
March 15, 2011
"Don't Give Up on Family Limited Partnerships (FLPs)"... [ read ]
February 16, 2011
"Discounting and FLPs: Don't Give Up Hope Yet"... [ read ]
January 18, 2011
"Don't Give Up on Family Limited Partnerships"... [ read ]
December 17, 2010
"Payroll Tax Controversies"... [ 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 ]
November 12, 2010
"The Current Status of Family Limited Partnerships (FLPs)"... [ read ]
September 16, 2010
"Transfer Tax Controversies: Current and Future" "Estate Planning Update and Year-End Planning"... [ read ]
August 20, 2010
"Keeping Estate Planners Out of Trouble"... [ read ]
August 12, 2010
"Civil Tax Litigation" "Criminal Tax Recent Developments"... [ read ]
August 6, 2010
"IRS Collection Activity"... [ read ]
July 23, 2010
"Family Limited Partnerships: Where Are We Now?"... [ read ]
May 26, 2010
"Transfer Tax Litigation and the Keller Decision" "No Estate Tax - Now What?" "Evolution of an IRS Fraud Case"- Longview... [ read ]
May 19, 2010
"IRS Attacks on Estate Planning Techniques" and "Litigating FLPs: The Keller Decision"... [ read ]
May 14, 2010
"Aggressive Tax Planning without the Necessity of IRS Litigation"... [ read ]
May 12, 2010
"Transfer Tax Litigation and the Keller Decision" "No Estate Tax - Now What?" "Evolution of an IRS Fraud Case"- Tyler... [ read ]
May 7, 2010
"Transfer Tax Litigation Issues After The Dust Clears"... [ read ]
May 6, 2010
"Litigating FLP's: The Keller Decision" "No Estate Tax - Now What?"... [ 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 ]
April 20, 2010
"Litigating FLP's: The Keller Decision"... [ read ]
February 4, 2010
"IRS Attacks on Estate Planning Techniques"... [ read ]
December 15, 2009
"IRS Enforcement Priorities"... [ read ]
December 11, 2009
"The United States Tax Court from an Estate and Gift Tax Litigator's Perspective"... [ read ]
November 12, 2009
"Staying out of Trouble: CPAs Communications with Clients and Courts" "IRS Audit" "IRS Examinations/Appeals"... [ read ]
November 11, 2009
"FLPs"... [ read ]
October 23, 2009
"Litigation Family Limited Partnerships - the Keller Decision"... [ read ]
October 22, 2009
"IRS Enforcement Issues"... [ read ]
September 17, 2009
"Representing the Taxpayer in Tax Court"... [ read ]
August 28, 2009
"Preparing for and Defending the Examination of Estate and Gift Tax Returns"... [ read ]
August 26, 2009
"Five Ways to Help Your Client or Employer and Improve Your Bottom Line"... [ read ]
August 15, 2009
"Tax Issues for Timber Investors"... [ 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 ]
April 30, 2009
"Farm and Ranch Estate Planning"... [ read ]
June 27, 2017
Practical Suggestions for Effectively Representing a Taxpayer in an IRS Examination... [ read ]
Through the years we have developed, or adopted from other practitioners, suggestions about dealing with the IRS in exams. The suggestions below are generalizations, to which there are substantial exceptions. Practitioners that deal with the IRS are bound not only by their individual professional ethics but also by Circular 230. It is important to recognize the significance and import of those rules and to apply not only their letter but also their spirit. The goal of any representative is to get a client out of an IRS examination as quickly as possible.
