As a Senior Managing Director with alliantgroup, Jeremy Fingeret manages the daily operations of alliantgroup’s consulting practice including R&D Tax Credit Services, 179D Services, IC-DISC Services, Tax Controversy Services, Domestic Production Activities Deduction Services and SALT/Hiring Credits and Incentives Services. He is an experienced litigation attorney having handled many cases in multiple state and federal courts. Prior to joining alliantgroup, Jeremy practiced law at a prominent law firm in Houston, Texas.
- B.A., University of Houston
- J.D., South Texas College of Law
- Tax controversy in all federal, state and local jurisdictions
SIGNIFICANT LITIGATION RESULTS
- Assisted U.S. v. McFerrin, 570 F.3d 672 (5th Cir. 2009). As lead counsel for the McFerrins in their appeal to the United States Court of Appeals for the Fifth Circuit, Jeremy successfully argued and won this R&D tax credit case for the taxpayers. The McFerrin decision is a landmark decision confirming a taxpayer’s right to use testimony, estimates and institutional knowledge as support for their R&D tax credits. It also sounded the death knell on the old restrictive “discovery rule” which limited the breadth and scope of a taxpayer’s R&D tax credit claims.
- Shami v. Comm’r, TC Memo 2012-78 (2012). As lead counsel for the taxpayers before the United States Tax Court, Jeremy successfully represented Farouk Systems, Inc. during their R&D tax credit case – gaining concessions that hundreds of R&D project qualified for the R&D tax credit and over 400 individuals participating in the development work. The taxpayers work in developing hair dyes, shampoos, conditioners and other hair care products was acknowledged by the Court and conceded by the Service.
- U.S. v. Davenport, 897 F.Supp.2d 496 (N.D.TX. 2012). Jeremy represented this taxpayer in the their bid for Internal Use Software (IUS) based R&D tax credits before the Federal District Court for the Northern District of Texas. The ruling in this case helped to shed further light and guidance in the complex area of IUS.
- Suder v. Comm’r, T.C. Memo 2014-201 (2014). Estech Systems, Inc. (ESI) designs and develops phone systems for small to mid-sized companies. Jeremy was lead counsel in this case tried before the United States Tax Court. With regard to the R&D tax credit, the U.S. Tax Court issued an overwhelmingly pro-taxpayer opinion.
- Shami v. Comm’r, 741 F.3d 560 (5th Cir. 2014). Jeremy represented Farouk Systems during this Appeal to the United States Court of Appeals for the Fifth Circuit. In a split opinion, the Court sustained the Tax Court’s removal of two employees wages from the credit, but allocated supply costs to the R&D tax credits in question.
- “The Often Overlooked Research and Development Tax Credit: A Federal and State Tax Savings Many Businesses Are Missing”, BNA Tax Management | Weekly State Tax Report, Dec. 23, 2011
- “Courts Give Green Light To Claiming R&D Credit for Supplies”, Practical Tax Strategies, May 2010
- “Cases Confirm Applicability of Estimates in Research Credit Claims”, Tax
Notes / Tax Analysts, August 24, 2009
MEMBERSHIPS & AFFILIATIONS
- Licensed to practice law in the State of Texas
- Licensed in several federal jurisdictions, United States Tax Court, United States Federal Court of Claims, and United States Court of Appeals for the Fifth Circuit
- Miller, S.; Zerbe, D.; Fingeret, J. (2014 Oct 22) Suder V. IRS: Major Win for Small Businesses and R&D Tax Credit
- Zerbe, D.; Fingeret, J. (2011 June 29) Trying To Navig/ate Throughan IRS Exam?