Abbey Benjamin Garber
Partner
Overview
Abbey Garber advises individuals, estates, corporations and partnerships on high-stakes tax controversies and complex questions involving the application of federal tax laws. Drawing on more than three decades of experience inside the IRS, he helps clients navigate audits, appeals, collection matters and tax litigation, bringing a practical understanding of how tax disputes are evaluated and resolved at every stage of the process.
Abbey represents a broad range of clients, from individuals and closely held businesses to multinational corporations facing significant tax challenges. His practice spans all aspects of IRS controversy work, including examinations, administrative appeals, collection proceedings and litigation before the U.S. Tax Court. He guides clients through disputes involving complex tax issues and government scrutiny, helping them develop strategies aligned with their legal and business objectives.
Before joining Holland & Knight, Abbey served for more than 30 years as an attorney, manager and executive in the Office of Chief Counsel at the IRS. During that time, he tried cases of all sizes before the U.S. Tax Court and secured favorable opinions in matters involving fraud, tax shelters and other significant tax issues. He also obtained a full Tax Court opinion in an attorneys' fees case and prosecuted criminal tax matters in U.S. District Court as a Special Assistant United States Attorney.
His leadership experience includes serving as Southwest Area Team Leader within the IRS Office of Chief Counsel, where he was responsible for promoting collaboration across operating divisions throughout a nine-state region. That experience gives him a broad perspective on navigating complex tax matters involving multiple stakeholders and government agencies.
He is also active in the tax law community and serves as chair of the State Bar of Texas Tax Section. His contributions to the profession have been recognized by numerous legal and industry organizations, including being named 2026 Tax Lawyer of the Year by The Best Lawyers in America and receiving the 2024 Outstanding Texas Tax Lawyer award from the State Bar of Texas.
Representative Experience
- Representing several small businesses in audits of the Employee Retention Credit; settled matter of an Austin credit union with the IRS agent agreeing at the initial meeting that the taxpayer was entitled to the full amount of a multimillion-dollar credit claimed on their returns
- Represented a foreign airline in appeal and favorable resolution of asserted multimillion-dollar tax liability; matter was resolved with no additional tax due
- Represented a foreign air carrier in coming back into compliance with its excise tax obligations after the pandemic; matter was resolved with no additional tax due
- Representing several owners of private aircraft in IRS audits and appeals
- Appealed IRS assertion of deficiency in excess of $20 million against a California homebuilder; resolved case with a refund from the IRS without litigation
- Obtained a multimillion-dollar settlement for a client in a professional malpractice action against an accounting firm in California Superior Court
- Resolved appeal of penalties on a payroll tax matter on a favorable basis for a Houston manufacturer
- Settled a U.S. Tax Court case for a Texas-based restaurant company for no deficiency after IRS asserted more than $10 million in tax and penalties
- Successfully negotiated a "save the company" offer in a compromise with IRS for a Dallas office contractor
- Brought a Dallas contractor into compliance after years of failure to file returns
- Working with multiple individuals with foreign interests to come back into compliance
- Successfully negotiated an offer in a compromise of alcohol excise taxes with the Alcohol and Tobacco Tax and Trade Bureau on behalf of a foreign distributor
- Successfully appealed an IRS adverse determination against a tax-exempt organization
- Engaged multiple times as an expert witness in courts throughout the country on tax law and IRS procedure
- Settled an estate and gift tax case in Tax Court on terms favorable to the family
- Assisted Holland & Knight's White Collar Defense and Investigations Team in resolving proposed criminal tax matters without prosecution
- Worked with IRS to replace 75 stolen refund checks to a client's offshore employees
- Represented a Dallas family office to resolve numerous procedural issues with IRS regarding application of payments and other matters
- Settled a corporate case in Tax Court for full concession by the government, which had asserted withholding tax and penalties on U.S. source gross income paid to foreign persons
- Settled a payroll tax penalty case on behalf of a church in Tax Court for full concession by the government
- Obtained a no-change letter in IRS tax-exempt examination of a religious nonprofit organization
Credentials
- The University of Texas School of Law, J.D.
- The University of Texas at Austin, B.B.A.
- Texas
- U.S. Court of Federal Claims
- U.S. District Court for the Western District of Texas
- U.S. District Court for the Northern District of Texas
- U.S. Tax Court
- Texas Bar Foundation, Fellow, 2020-Present
- American College of Tax Counsel, Fellow, 2019-Present
- Dallas Bar Association, Tax Section, 2018-Present
- American Bar Association, Tax Section, Administrative Practice Committee, Court Practice and Procedure Committee
- State Bar of Texas, Tax Section, Chair, 2026-2027; Chair-Elect, 2025-2026; Secretary 2024-2025; Treasurer 2023-2024; Council Member, 2019-2023; CLE Co-Chair 2020-2023; IRS Representative, 2004-2018; Law School Outreach, 2008-2019
- State Bar of Texas Advanced Tax Law Course, Tax Law 2022 Course Director; Tax Law 2020 Course Director; Course Director, 2008; Planning Committee, 2007-2026
- Temple Shalom Brotherhood Softball Hall of Fame, Chair 2021-2024; Elected 2013
- The Best Lawyers in America guide, Tax Law, 2020-2026; Litigation and Controversy – Tax, 2024-2027
- The Best Lawyers in America guide, Dallas Litigation and Controversy – Tax Lawyer of the Year, 2026
- The Legal 500 USA, Tax – U.S. Taxes: Contentious, 2019, 2021-2024, 2026
- Best Lawyers in Dallas, D Magazine, Tax: Litigation, 2019, 2023-2026
- Leading Global Tax Lawyers, Lawdragon 500, 2025, 2026
- Outstanding Texas Tax Lawyer, State Bar of Texas, Tax Section, 2024
- Outstanding Facilitator Committee Award, State Bar of Texas, Tax Section, 2022-2023
- Distinguished Service Award, State Bar of Texas, Tax Section, 2021-2022
- National Outstanding Instructor Award, IRS Office of Chief Counsel, 2008
- Manager of the Year, IRS Office of Chief Counsel (Small Business/Self Employed), 2007
- Public Service Excellence Award, Dallas-Fort Worth Federal Executive Board, 2003
