Timothy Van Valen
Tim Van Valen is a New Mexico attorney with 35 years of experience. For over 25 years, his practice has been devoted almost exclusively to New Mexico taxation issues for businesses, primarily large, multi-state or multinational. Common topics are tax research and planning, litigation and appeals, legislation and government affairs, regulations, private letter rulings, and unique issues relating to business activities involving Native American tribes, nations, and pueblos.
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Jimmy Martens
Jimmy Martens, Attorney and CPA, is a partner with Martens & Leonard, a Texas tax litigation law firm located in downtown Austin, Texas. Mr. Martens has tried tax cases through both the Texas Supreme Court and the U.S. Supreme Court. He limits his practice to challenging Texas franchise and sales tax assessments during audits, in administrative hearings, and in the state courts of Texas. He is board certified by the Texas Board of Legal Specialization in Tax Law. View a list of his reported cases here.
He is a vice chair of the Tax Controversy Committee of the State Bar of Texas and a former chair of the Tax CLE Committee. Mr. Martens serves as the course instructor for the TXCPA’s statewide course on the Texas franchise (margin) tax and the Texas sales & use tax. He has taught Texas State Taxation and Tax Controversies & Litigation at the University of Texas School of Law. He writes and speaks frequently on a variety of tax subjects. He received his B.B.A. and J.D. degrees from the University of Texas at Austin, both with honors.
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