Isreal J. Miller
Counsel

I enjoy the opportunity to enhance the services provided by my colleagues at the firm with effective advice on a variety of tax issues. My goal is to make each client feel like they’re a client of the entire firm for the long haul, instead of just one case or transaction.

Leader of the State and Local Tax Practice Group, Isreal Miller is a tax attorney focused on advising clients in state and local taxation matters and resolving related audits and litigation, primarily involving Texas sales and use tax, franchise tax and ad valorem taxes. He also regularly advises clients on reporting and remitting unclaimed property and the recovery of unclaimed property. Isreal routinely handles requests for penalty abatements, innocent spouse relief, and installment agreements with the Internal Revenue Service.

Before joining Gray Reed, Isreal served for five years as a trial attorney for the Texas Comptroller of Public Accounts, where he personally handled over 1,700 cases, including over 850 cases litigated at the State Office of Administrative Hearings. He gained significant experience working with taxpayers, taxpayer representatives, auditors and other agency personnel to resolve disputed state tax issues and claims. He is Board Certified in Tax Law by the Texas Board of Legal Specialization, a Certified Public Accountant, a Certified Financial Planner™ practitioner and a Personal Financial Specialist.

Isreal also advises individuals and families on all aspects of tax-efficient estate planning and wealth preservation, from sophisticated planning for wealthy individuals and families with numerous assets and business interests to simple wills for clients with smaller estates. In addition to planning, Isreal guides executors and family members through every phase of uncontested will probates and in estate administration, including asset gathering and appraisal, payment of debts, filing estate tax returns and distributions to beneficiaries.

Isreal counsels business owners on a broad range of general tax matters and strategic planning issues as well, including tax-efficient entity structuring, succession planning and conducting due diligence on a variety of commercial transactions.

Representative Experience

State Civil Tax Litigation / Controversy Work

  • Represents taxpayers in sales and use tax, franchise tax, mixed beverage gross receipts tax and mixed beverage sales tax, nexus, and officer and successor liability matters.
  • Works with taxpayers, taxpayer representatives, auditors, and other Comptroller personnel to resolve disputed state tax issues and claims.
  • Routinely assists taxpayers with Voluntary Disclosure Agreements, Compromise and Settlement Agreements, and Releases of State Tax Liens.

Estate Planning, Probate & Transactional Work

  • Designs and implements family limited partnerships and other entities to manage family-owned assets.
  • Represents clients in uncontested will probates and in estate administration.
  • Counsels clients on and prepares premarital agreements and separate property and community property agreements and on maintenance of separate property interests.
  • Prepares federal gift and estate tax returns.
  • Maintains certification by the State Bar of Texas to serve as an attorney ad litem in Texas courts under Texas Estates Code § 1054.201. 
Thought Leadership / News
August 5, 2019 
 Speeches and Presentations
New Rules for Administrative State Hearings

Dallas Bar Association Tax Section

June 20, 2019 
 Speeches and Presentations
Choice of Entity, Taxation and Employment Law for Small Business Owners

Community Affairs & Strategic Alliances for the State Fair of Texas

May 23, 2019 
 Speeches and Presentations
Scary Stories from the Texas Comptroller's Office

Texas Society of CPAs - Permian Basin

February 1, 2019 
 Speeches and Presentations

Texas Society of CPAs - Corpus Christi

Organizational Involvement
  • American Institute of Certified Public Accountants (AICPA)
  • Texas Society of Certified Public Accountants
  • Dallas Bar Association
  • Texas Bar College
Education
  • LL.M., Taxation, Southern Methodist University Dedman School of Law (2004)
  • J.D., Texas Tech University School of Law (2002)
  • M.S., Personal Financial Planning, Texas Tech University (2002)
  • B.A., with honors, Anthropology and English, The University of Texas at Austin (1999)
Bar Admissions
  • District of Columbia (2004)
  • Texas (2003)
Court Admissions
  • United States Supreme Court (2018)
  • United States Court of Appeals, Fifth Circuit (2018)
  • United States Court of Federal Claims (2018)
  • United States District Court, Western District of Texas (2018)
  • United States District Court, Southern District of Texas (2018)
  • United States District Court, Eastern District of Texas (2017)
  • United States District Court, Northern District of Texas (2017)
  • United States Tax Court (2005)
When I Feel Most At Home
  • Attending concerts and musicals, especially at The Majestic Theatre and The Music Hall at Fair Park
  • Running and cycling around White Rock Lake
  • Brazilian jiu-jitsu training