Miles, Garry

Garry Miles

Partner
RELATED SERVICES

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.

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.

  • Led team that secured sales and use tax refunds of over $35 million for healthcare provider
  • 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 team in securing letter ruling, which overturned 30 years of tax policy and resulted in material benefit for large technology company
  • Led team in negotiating franchise tax case and in eliminating over $8 million liability for large manufacturer
  • Led litigation team in district court action in Travis County which invalidated nine administrative rules on sales and use taxes on services
  • Led litigation team that argued Motion for Summary Judgment in district court in Travis County that hotel occupancy tax statute was unconstitutional
  • 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 litigation team in district court in Travis County which secured franchise tax refund in excess of $11 million
  • Led tax and litigation team in large property tax dispute in district court and court of appeals
  • 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 analyzed state and local tax issues related to major information technology outsourcing arrangements
  • Led team which handled multi-state audits and other administrative proceedings regarding unclaimed property liabilities for large oil and gas producer
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CREDENTIALS
Education
  • J.D.,

    cum laude

    , Tulane University Law School, 1982
  • B.S., Accounting, Mississippi State University, 1975
Bar Admissions
  • Texas, 1982
Professional Affiliations
    • Named, The Best Lawyers in America® Tax Law (2019-2021)
    • Member, State and Local Tax Committee
    • Member, Texas Society of Certified Public Accountants
    • Member, Comptroller’s Taxpayer Advisory Group
    • Committee Member, Taxpayers’ Representatives Committee
    • Member, Texas Association of Taxpayers, Inc.
    • Certified Public Accountant, Dallas, Texas (1977)
Awards & Recognitions
    • Named, The Best Lawyers in America®, Tax Law (2022)
Professional History
    • Partner, Locke Lord LLP, Dallas, Texas
    • Former Partner, Vinson & Elkins, Dallas, Texas
    • Former Partner, Johnson & Wortley, Dallas, Texas