Michael T. Ebben

Michael is a state and local tax attorney who represents businesses of all sizes, from closely held Texas companies to Fortune 500 corporations, in audits, administrative hearings, refund claims, tax litigation, and complex state tax planning. His practice spans virtually every major Texas tax type, including sales and use tax, mixed beverage tax, franchise tax, manufacturing exemptions, and other state and local tax controversies.

Michael is known for developing creative strategies to resolve difficult tax disputes. Rather than accepting the Comptroller’s audit methodology at face value, he works with clients to reconstruct transactions, analyze complex financial data, challenge sampling methods, and develop alternative audit approaches that often lead to substantially improved outcomes. He and his team have built a strong reputation with the Texas Comptroller’s Office and have developed alternative audit resolution strategies that allow them to achieve results others cannot—often resolving matters efficiently and without litigation through strategic negotiation.  However, when settlement is not possible, he has extensive experience preparing administrative cases for hearing, developing litigation strategy, examining witnesses, coordinating expert testimony, and pursuing judicial review in Texas courts.

Clients frequently rely on Michael to handle matters involving significant legal or procedural complexity, including managed audits, refund claims, personal liability assessments, successor liability issues, constitutional challenges, and disputes involving the Texas Administrative Procedure Act and the Texas Tax Code. His approach combines detailed technical analysis with practical negotiation, allowing many matters to be resolved efficiently while avoiding unnecessary litigation.

Michael is also deeply involved in the integration of emerging technologies into the legal profession. He serves as Chair of Scott Douglass & McConnico’s Artificial Intelligence Committee, where he helps evaluate, implement, and develop best practices for the responsible use of artificial intelligence to improve legal services and operational efficiency.  Michael has extensive experience leveraging technology to solve complex legal and business problems. He is highly proficient in Microsoft Excel and advanced data analysis, regularly working with large datasets to identify issues, reconcile financial information, analyze tax records, and develop practical solutions for clients facing complex tax issues. His combination of legal knowledge, technical proficiency, and analytical skills allows him to efficiently manage data-intensive matters and provide strategic, technology-driven solutions for clients.

Before joining Scott Douglass & McConnico, Michael served as an Assistant Attorney General for the State of Texas, where he represented state agencies, including the Texas Comptroller, in tax enforcement litigation. That experience provides him with a practical understanding of how tax controversies are evaluated within state government, enabling him to anticipate issues early and develop strategies tailored to the way the agency approaches complex tax disputes.