Robert H. Albaral

Mr. Albaral routinely assists clients with the resolution of tax disputes through audit administrative appeals and if necessary, litigation. His practice is focused on the resolution of tax issues with the IRS and non-U.S. tax authorities, with a significant concentration on international tax matters. His practice includes all manner of traditional and alternative dispute resolution tools, including competent authority.

The vast majority of Mr. Albaral's cases are resolved administratively without the necessity of litigation and thus are not a matter of public record. Representative cases that were not resolved administratively include:

• Tucker v. Commissioner, 114 T.C.M. (CCH) 326, Dkt. No. 12307-04 ( 2017) (economic substance issue with a determination that no penalties are applicable and the exclusion of a serial government expert witness' testimony and report).
• Pilgrim's Pride Corp. v. Commissioner, 779 F.3d 311 (5th Cir. 2015) (successfully reversed Tax Court opinion regarding character of stock abandonment loss).
• Pilgrim's Pride Corporation and Subsidiaries v. Commissioner of Internal Revenue, U.S. Tax Court Docket No.16972-10, (various issues including captive insurance and methods of accounting). 
• Pilgrim's Pride Corporation Successor in Interest to Pilgrim's Pride Corporation of Georgia F/K/A Gold Kist, Inc. Successor in Interest to Gold Kist Inc. and Subsidiaries v. Commissioner of Internal Revenue, U.S. Tax Court Docket No. 17898-10, (various issues including captive insurance and methods of accounting).
• In re Pilgrim's Pride Corporation, et al., United States Bankruptcy Court for the Northern District of Texas, Fort Worth Division, Case No. 08-45664 (special tax counsel in bankruptcy proceeding).
• BCP Trading & Investments, LLC v. Commissioner of Internal Revenue Service, U.S. Tax Court Docket Nos. 10199-08, 10200-08, 10201-08 (whether certain losses related to foreign currency transactions are allowable for U.S. Federal income tax purposes).
• John Doe 1 and John Doe 2 v. KPMG, LLP, 93 A.F.T.R.2d (RIA) 1808 (N.D. Tex 2004); rev’d 2005 U.S. App. LEXIS 1263 (5^th Cir. 2005): Successfully reversed District Court's determination that the three-year IRC § 6501 statute of limitations on assessment is subject to equitable tolling.
• Dresser Indus., Inc. v. United States, 73 F.Supp.2d 682 (N.D. Tex. 1999), aff'd 238 F.3d 603 (5^th Circuit 2001): characterization of transaction as license or sale and, in particular, whether a carved-out market application for technology constitutes retention of a substantial right; whether interest income can be netted against interest expense in computing DISC combined taxable income; whether discount expense from the sale of export accounts receivable can be apportioned among all gross income on a ratable basis in computing DISC combined taxable income.
• United States v. Texas Instruments Inc., et al., U.S. Northern District Court of Texas, Docket No. 395CV0836-D: determination of interplay between Section 6103 and the IRS summons enforcement authority.
• Sundstrand Corp. v. Commissioner, 17 F.3d 965 (7th Cir. 1994), aff'g. 98 T.C. 518 (1992): whether Section 1481 applies to government contracts arising out of grand jury and administrative disputes.
• Sundstrand Corp. v. Commissioner, 96 T.C. 226 (1991): allocation of income under Section 482 as a result of sales by Singapore subsidiary to U.S. parent; whether foreign taxes paid by Singapore subsidiary on allocated income were creditable under Section 901.

• State Bar of Texas