Garry Miles focuses on state and local tax law before administrative agencies in trial and appellate courts, and in state legislative sessions. He represents several Fortune 500 clients in administrative controversies in Texas and leads legal and accounting teams in nationwide efforts with tax issues arising in multiple state and local jurisdictions.
He represents Fortune 500 companies in state and local tax audits, administrative redeterminations and administrative hearings. Garry represents Fortune 500 companies in securing economic development incentives for relocation and redevelopment of facilities.
He represents Fortune 500 companies in securing legislation to resolve unsettled tax issues or obtain tax relief. Additionally, he represents Fortune 500 companies in tax litigation before district courts and courts of appeals.
Garry works with clients and business transaction teams to structure transactions in light of state and local tax considerations. He represents clients in matters involving multi-state audits and administrative proceedings related to unclaimed property liabilities.
Representative Experience :
- Led team that reorganized operations and obtained letter ruling, which resulted in refunds of over $15 million and annual recurring benefits of over $3 million in sales and use tax
- Led litigation team in district court action in Travis County which invalidated nine administrative rules on sales and use taxes on services
- Argued Motion for Summary Judgment in district court in Travis County in case involving exhaustion of administrative remedies and jurisdiction issues
- Led litigation team in district court in Travis County which secured complete concession by the state of electricity exemption from sales and use tax worth in excess of $10 million
- Led state-wide team in securing economic development incentives for facilities construction and redevelopment
- Led team which secured private letter rulings for many clients on business transactions and unsettled issues of state and local tax law
- Led team which handled multi-state audits and other administrative proceedings regarding unclaimed property liabilities for large oil and gas producer
Professional History :
- Partner, Locke Lord LLP, Dallas, Texas
- Former Partner, Vinson & Elkins, Dallas, Texas
- Former Partner, Johnson & Wortley, Dallas, Texas
Professional Affiliations :
- Member, Texas Society of Certified Public Accountants
- Member, State and Local Tax Committee
- Member, Comptroller’s Taxpayer Advisory Group
- Committee Member, Taxpayers’ Representatives Committee
- Member, Texas Association of Taxpayers, Inc.
- Certified Public Accountant, Dallas, Texas (1977)
- J.D., cum laude, Tulane University Law School, 1982
- B.S., Accounting, Mississippi State University, 1975
Admissions : Texas, 1982
Rate : $$$