Abbey Benjamin Garber

Partner

Abbey.Garber@hklaw.com

Dallas +1.214.969.1640

Practices

Abbey Benjamin Garber

+1.214.969.1640

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 multinational 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
Obtained a multimillion-dollar settlement for a client in a professional malpractice action against an accounting firm in California Superior Court
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

Education

The University of Texas School of Law, J.D.
The University of Texas at Austin, B.B.A.

Bar Admissions/Licenses

Texas

Court Admissions

U.S. Court of Federal Claims
U.S. District Court for the Western District of Texas
U.S. District Court for the Northern District of Texas
U.S. Tax Court

Memberships

Texas Bar Foundation, Fellow, 2020-Present
American College of Tax Counsel, Fellow, 2019-Present
Dallas Bar Association, Tax Section, 2018-Present
American Bar Association, Tax Section, Administrative Practice Committee, 2018-Present
State Bar of Texas, Tax Section, Secretary 2024-2025; 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, Tax Law 2024 Planning Committee; Tax Law 2023 Planning Committee; Tax Law 2022 Course Director; Tax Law 2021 Planning Committee; Tax Law 2020 Course Director; Course Director, 2008; Planning Committee, 2007-2019
Temple Shalom Brotherhood Softball Hall of Fame, Chair 2021-2024; Elected 2013

Honors & Awards

The Best Lawyers in America guide, Tax Law, 2020-2025; Litigation and Controversy-Tax, 2024, 2025
Outstanding Texas Tax Lawyer, State Bar of Texas, Tax Section, 2024
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