Curtis J. Osterloh

Partner

V-card

Download a PDF Bio for Curtis J. Osterloh

Curtis has a unique ability to resolve tax disputes, having settled hundreds of matters with both the Texas Comptroller and the Texas Attorney General’s office. His ability to combine technical expertise, credibility, and negotiation skill often produces results that exceed expectations. His recent results include securing a complete 100% recovery for TETRA Technologies in a sales tax dispute pending in Travis County district court, persuading the Comptroller to waive local-tax adjustments in multiple Williams-Sonoma audits, and achieving favorable resolutions in well over 95% of settlement matters presented to the Comptroller’s Chief Settlement Officer group. Across his career, Curtis has successfully resolved more than $1 billion in tax assessments, delivering extraordinary results for clients across industries.

Curtis’s practice is built on a Texas-first philosophy: finding the most efficient pathway to resolution while weighing the costs and benefits of settlement versus litigation. When necessary, he and his team vigorously contest tax assessments, representing clients through audits, appeals, and full litigation. Given venue for all Texas tax litigation is mandatory in Travis County, SDM’s deep Texas roots and reputation as a litigation boutique uniquely situate the firm to represent taxpayers in these disputes.

Beyond the courtroom, Curtis is a respected voice on tax policy. He regularly speaks for the Council On State Taxation at their annual conferences. He has also spoken before the Texas Bar, the Texas Nightclub Alliance, the Texas Society of CPAs, and the Tax Executives Institute. He is a member of the Texas Comptroller’s advisory group, the Austin Tax Study Group, and a longstanding member of the Texas Bar Foundation.

Outside of law, Curtis loves to travel and does his best to stay healthy usually listening to the soundtrack of ’80s music. He is also a passionate student of history, with interests ranging from World War II, the Civil War, presidential politics, and ancient Rome. He resides in Austin, Texas.

Obtained a declaratory judgment against the Texas Comptroller that an oil well inspection company’s services were not taxable as the sale of tangible personal property. EVO, Inc. v. Susan Combs, et al., Case No. D-1-GN-12-002969.

Successfully resolved a $2 million refund claim for Texas motor fuel tax with the Texas Attorney General’s office. The litigation included a successful defense against the State’s plea to the jurisdiction in an oral hearing. Emirates, Inc. v. Susan Combs, et al., Case No. D-1-GN-11-002349.

Advised California partnership on the taxability of $110 million lawsuit recovery. Upon IRS audit, successfully defended the partnership’s contention that the recovery constituted capital gain as opposed to ordinary income.

Eliminated through settlement a $2 million assessment for mixed beverage tax by the Texas Comptroller associated with the taxability of cover charges against a taxpayer with multiple locations across the state. The settlement later resulted in a change in policy at the Comptroller’s office regarding cover charges.

Represented an Austin based mixed beverage taxpayer in over twenty audits for mixed beverage tax and successfully resolved all audits including a successful administrative hearing rejecting a proposed assessment.

Represented a Canadian company in the preparation and filing of voluntary disclosure agreements on a nation-wide basis. Obtained substantial reductions in potential liabilities for unpaid state taxes.

Obtained a complete waiver of more than $1 million in penalties for failure to file and failure to pay taxes in IRS appeals.

Successfully defended a California construction company against allegations of fraud in the payment of Texas sales and use tax. Obtained a favorable ruling after administrative hearing.

Completely reversed an IRS audit adjustment of $5 million for disallowance of excess compensation in IRS appeals.

Successfully negotiated the deletion of a $4 million assessment for sales and use taxes by the Texas Comptroller for services related to the modification of software.

Litigated in U.S. Tax Court and successfully resolved with IRS counsel an assessment of $10 million associated with a liquidated C corporation on behalf of a transferee of the corporation’s assets.

Successfully eliminated a $3 million assessment disallowing LIFO Deductions and IRC 263A with IRS appeals.

Successfully managed a $5 million refund for taxes improperly paid on items shipped out-of-state. The refund was audited and approved in full.

Successfully appealed a negative administrative decision that services constituted taxable repair and remodeling for purposes of Texas sales and use tax. Obtained favorable ruling in district court reversing administrative finding and client received a 100% refund. Turnkey Construction, Inc. v. John Sharp, et al., Case No. 98-12767.

Previously assisted a Fortune 500 Company with over 30 administrative appeals before the Texas Comptroller for various franchise tax assessments.

Texas Rising Star, a Thomson Reuters business, 2005

Boise State University, B.S., Political Science and Economics, 1991
Certified Public Accountant, 1993
University of Texas School of Law, 1997 with honors

State Bar of Texas
U.S. District Court for the Western District of Texas
U.S. Court of Appeals
Fifth Circuit
United States Supreme Court
U.S. Tax Court

Fellow of the Texas Bar Foundation

Request More Information

This field is for validation purposes and should be left unchanged.

Name(Required)

First Name Last Name

Email(Required)

Phone(Required)

Message

Curtis J. Osterloh

Partner

Practice Areas

Education

Admissions

Activities

Request More Information