Abbey Benjamin Garber
Partner
Overview
Abbey Garber is a tax attorney in Holland & Knight's Dallas office. Mr. Garber focuses his practice on tax litigation and providing advice in connection with applying tax laws to individuals, estates, corporations and partnerships.
Mr. Garber has experience in all aspects of IRS practice, including audit, appeals, collection and litigation. He works with a range of clients, including individuals, small businesses and multi-national corporations, to resolve their tax disputes.
Prior to joining Holland & Knight, Mr. Garber served as an attorney, manager and executive for more than 30 years in the Office of Chief Counsel at the Internal Revenue Service, where he tried cases of all sizes in U.S. Tax Court, earning significant favorable opinions in fraud, tax shelter and many other cases. He also received a full Tax Court opinion in an attorneys' fees case and prosecuted criminal tax cases in U.S. District Court as a Special Assistant United States Attorney. In addition, Mr. Garber served as the Southwest Area Team Leader in Chief Counsel, charged with ensuring collaboration and cooperation across operating divisions in a nine-state area.
Mr. Garber has been recognized for his work by many top legal publications and organizations. He was named the 2024 Outstanding Texas Tax Lawyer by the State Bar of Texas.
Representative Experience
- Representing several small businesses in audits of the Employee Retention Credit; settled matter of an Austin credit union with the IRS agent agreeing at the initial meeting that the taxpayer was entitled to the full amount of a multimillion-dollar credit claimed on their returns
- Represented a foreign airline in appeal and favorable resolution of asserted multimillion-dollar tax liability; matter was resolved with no additional tax due
- Represented a foreign air carrier in coming back into compliance with its excise tax obligations after the pandemic; matter was resolved with no additional tax due
- Representing several owners of private aircraft in IRS audits and appeals
- Appealed IRS assertion of deficiency in excess of $20 million against a California homebuilder; resolved case with a refund from the IRS without litigation
- Resolved appeal of penalties on a payroll tax matter on a favorable basis for a Houston manufacturer
- Settled a U.S. Tax Court case for a Texas-based restaurant company for no deficiency after IRS asserted more than $10 million in tax and penalties
- Successfully negotiated a "save the company" offer in a compromise with IRS for a Dallas office contractor
- Brought a Dallas contractor into compliance after years of failure to file returns; working with multiple individuals with foreign interests to come back into compliance
- Successfully negotiated an offer in a compromise of alcohol excise taxes with the Alcohol and Tobacco Tax and Trade Bureau on behalf of a foreign distributor
- Successfully appealed an IRS adverse determination against a tax-exempt organization
- Engaged multiple times as an expert witness in courts throughout the country on tax law and IRS procedure
- Settled an estate and gift tax case in U.S. Tax Court on terms favorable to the family
- Assisted Holland & Knight's White Collar Defense and Investigations Team in resolving proposed criminal tax matters without prosecution
- Worked with IRS to replace 75 stolen refund checks to a client's offshore employees
- Represented a Dallas family office to resolve numerous procedural issues with IRS regarding application of payments and other matters
Credentials
- The University of Texas School of Law, J.D.
- The University of Texas at Austin, B.B.A.
- Texas
- U.S. District Court for the Northern District of Texas
- U.S. Tax Court
- Texas Bar Foundation, Fellow, 2020-Present
- American College of Tax Counsel, Fellow, 2019-2023
- Dallas Bar Association, Tax Section, 2018-2023
- American Bar Association, Tax Section, Administrative Practice Committee, 2018-2023
- State Bar of Texas, Tax Section, Treasurer 2023-2024; Council Member, 2019-2023; CLE Co-Chair 2020-2023; IRS Representative, 2004-2018; Law School Outreach, 2008-2019
- State Bar of Texas Advanced Tax Law Course, Course Director, 2008; Planning Committee, 2007-2019; Tax Law 2020, Course Director; Tax Law 2021 Planning Committee; Tax Law 2022 Course Director; Tax Law 2023 Planning Committee
- Temple Shalom Brotherhood Softball Hall of Fame, Elected 2013; Chair 2021-2023
- The Best Lawyers in America guide, Tax Law, 2020-2025; Litigation and Controversy-Tax, 2024, 2025
- The Legal 500 USA, Tax: U.S. Taxes: Contentious, 2019, 2021-2024
- Best Lawyers in Dallas, D Magazine, Tax: Litigation, 2019, 2023-2024
- Outstanding Facilitator Committee Award, State Bar of Texas, Tax Section, 2022-2023
- Distinguished Service Award, State Bar of Texas, Tax Section, 2021-2022
- National Outstanding Instructor Award, IRS Office of Chief Counsel, 2008
- Manager of the Year, IRS Office of Chief Counsel (Small Business/Self Employed), 2007
- Public Service Excellence Award, Dallas-Fort Worth Federal Executive Board, 2003
