Robert H. Albaral routinely represents taxpayers at various stages of state and federal income tax controversies, including audit, administrative appeals and judicial proceedings. His professional affiliations include the American Bar Association, the US Supreme Court, the State Bar of Texas, the US Tax Court, the Federal District Court in the Northern and Southern Districts of Texas, the United States Bankruptcy Court, as well as Fifth and Seventh Circuit Courts of Appeals. He has held significant management positions with the Firm and currently is Chair of the North American Tax Controversy Sub-Practice Group and a member of the Global Tax Disputes Resolution Steering Committee. He is also a member of the Firm’s Diversity and Inclusion Committee.
Representative Legal Matters
- Pilgrim's Pride Corporation v. Commissioner, 779 F. #d 311 (5th Cir. 2015) ( 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 (5th Cir. 2005): whether 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 (5th 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.
Professional Associations and Memberships
- State Bar of Texas
- American Bar Association
- U.S. District Court, Southern District of Texas (2015)
- U.S. Supreme Court (2005)
- U.S. Court of Federal Claims (2005)
- U.S. Court of Appeals, Fifth Circuit (2004)
- U.S. Court of Appeals, Seventh Circuit (1993)
- U.S. District Court, Northern District of Texas (1990)
- U.S. Tax Court (1987)
- Texas (1984)
- Southern Methodist University (J.D.) (1984)
- University of Texas at Austin (Bachelor of Business Administration) (1981)