For nearly a decade, Matthew has represented clients in state and federal courts across the country. When he is not representing clients in court, Matthew is appearing on behalf of taxpayers f acing Internal Revenue Service examinations across the country. Prior to joining ZMF, Matthew practiced law at a prominent litigation law firm in Houston, Texas.
Specialists in Tax Litigation
Our Team
Matthew Noll
Senior Tax Attorney
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Phone: 713.350.3529
Email: MNoll@ZMFLaw.com
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3009 Post Oak Blvd, Suite 1700
Houston, TX 77056
Education
- B.A., University of Texas at Austin
- J.D., University of Houston Law Center
Recent Projects
Matthew directly handles and supervises state and federal litigation and tax-related audits for clients across the country. Below are a few of Matthew’s most recent matters:
- Represented multiple government defense contractors in both IRS exams, appeals and pre-litigation negotiations across the country. Successfully defended Credit for Increasing Research Activities claims by overcoming the IRS’s assertion that the government contractors’ research was ‘funded’ research.
- Member of a Tax Court trial team that spearheaded a settlement with the IRS resulting in over $3 million in tax credits for a furnace manufacturer that originally claimed less than $50,000 in total credits on timely filed returns.
- Assisted a regional, publicly-traded grocer by defending them from IRS collection efforts resulting from penalties associated with non-payment of both regular and employment tax liabilities. At the conclusion of the representation, the IRS abated or removed nearly $500,000 in penalties and liabilities.
- Represented a prominent California architecture firm during a post-appeals mediation conference where the IRS exam team had focused solely upon the firm’s contracts, asserting that the agreements were ‘funded’ for purposes of the Credit for Increasing Research Activities claim. Ultimately, overcame the funding arguments and secured the client over $1.2 million in total credit benefit.
- Successfully defended and sustained the entirety of a million dollar credit claim for a manufacturing client that developed polyethylene films and liners during a recent IRS exam.
Publications
- The Fifth Circuit Reaffirms Oral Testimony to Claim R&D Incentive, TAX NOTES, Litigation and Appeals, Feb. 10, 2014 pp. 661-662.
- Can There Be Harmony?: Word of Mouth Hiring Practices After September 11, 4 HOUS. BUS. & TAX L.J. 151.
- Recognized in Texas Super Lawyers – Rising Stars Edition (2008, 2009, 2011, 2012)
Memberships & Affiliations
- Licensed to practice law in the State of Texas
- Licensed in several federal jurisdictions including the United States Tax Court and the United States Court of Appeals for the Fifth Circuit
