Kirk R.Lyda

Of Counsel

(T) 1.214.969.5013

Kirk Lyda, attorney and CPA, concentrates his practice on state tax litigation, controversies, and planning. For more than a decade, he has handled state tax controversies ranging from elimination of audit risk via voluntary disclosures and letter rulings, to field audits, administrative hearings, lawsuits, and appeals. Kirk regularly advises clients on the state tax implications of restructuring their domestic business operations. He has helped companies identify and recover significant refunds.

Kirk's experience includes representing Bandag Licensing Corp. in a case in which a Texas franchise tax was held unconstitutional when applied to a corporation without any substantial physical presence in Texas and Fisher Controls in a case in which the Texas Comptroller was found to have violated the "throwback rule" for Texas franchise tax apportionment purposes. He also has handled cases or hearings for CoreLogic, Estée Lauder, First American, General Motors, Lowe's, McKesson, Nabisco, Park 'N Fly Of Texas, Patron, Potash, Texas Instruments, Time Warner, Tractor Supply, Viacom/CBS, and others.

Kirk speaks routinely at conferences throughout Texas and in other states on a variety of state tax topics. He coauthored State Business Income Taxation (1st ed., 2012) (Protests and Enforcement and Alternative Taxes [Texas margin tax] chapters), an Institute for Professionals in Taxation book; Accounting and Finance for Lawyers, a Harcourt book; and Business Purpose: What Is It? How Much Is Enough?, an NYU publication.

Experience

  • Ideavillage sells Flawless and Finishing Touch business to Church & Dwight for $900 millionJones Day advised Ideavillage Products Corporation in the sale of its Flawless Finishing Touch business to Church & Dwight for $900 million.
  • Bombardier acquires Global 7500 aircraft wing program from Triumph Group Inc.Jones Day advised Bombardier Inc. in its acquisition of the wing manufacturing operations and assets relating to Triumph Group Inc.’s Global 7500 wing program.
  • Hawkwood Energy acquires East Texas assets from Halcon Resources for $500 millionJones Day advised Hawkwood Energy, LLC in connection with the $500 million acquisition and related financing of producing and non-producing oil and gas assets from Halcon Resources Corporation.
  • DTE acquires M3's Appalachia Midstream assets for $1.3 billionJones Day advised DTE Energy in its $1.3 billion acquisition of 100 percent of Appalachia Gathering System and 55 percent of Stonewall Gas Gathering, both midstream natural gas assets located in the Appalachia region, from M3 Midstream LLC and Vega Energy Partners.
  • International promotional goods retailer successful in tax auditJones Day successfully represented an international promotional goods retailer in a Texas sales tax audit.
  • Large telecommunication services provider obtains no tax due audit and significant refundsJones Day represented a large telecommunication services provider in a series of Texas margin tax matters.
  • Premier cosmetics products company favorably resolves Texas sales tax issuesJones Day represented a premier cosmetics products company in a Texas sales tax hearing regarding sales tax on new store construction and other issues.
  • Large Dallas-based technology company wins property tax protestJones Day helped a large Dallas-based technology company successfully challenge an attempt to double its Dallas property tax.
  • Large power management company wins Texas franchise tax hearingJones Day helped a very large management company favorably resolve an extraordinarily complex Texas franchise tax hearing.
  • Major retailer of agricultural products is successful in Texas sales tax hearingJones Day successfully resolved an unusually large Texas sales tax hearing for a major retailer of agricultural products.
  • Expedia, Hotels.com, and Hotwire secure series of victories in connection with occupancy tax in CaliforniaJones Day secured a series of victories on behalf of online travel companies Expedia, Inc., Hotels.com, and Hotwire LP (the "Expedia Entities") in connection with their ongoing transient occupancy tax ("TOT") litigation with various cities in California.
  • Large oil and gas company settles long-standing Texas franchise tax hearingJones Day advised a large oil and gas company in a long-standing Texas franchise tax hearing.
  • Leading mortgage services company obtains Texas sales tax refundJones Day advised a leading mortgage services company in obtaining a Texas sales tax refund from the Texas Comptroller attributable to tax paid on information and data processing services purchased for resale to customers.
  • Online travel company is successful in Texas property tax protest and refund claimJones Day represented an online travel company in a successful protest of a Texas property tax appraisal, ultimately resulting in a multi-million dollar (77%) reduction in taxable value, paving the way for a substantial tax refund.
  • Oil and gas company reaches settlement with Massachusetts DOR on unitary and debt-equity characterization issuesJones Day assisted an oil and gas refining, marketing, and transport company to reach a settlement with the Massachusetts Department of Revenue in Corporation Excise Tax proceedings relating to (1) the characterization of intercompany balances as debt or equity and (2) gain from the disposition of minority interests in non-integrated subsidiaries.
  • Internet-based retailer establishes "no nexus" exists with State of TexasJones Day helped an out-of-Texas retailer establish that it did not have substantial nexus with Texas.
  • Leading provider of exchange trading products and services achieves complete victory in lease transaction tax auditJones Day achieved a complete victory for a leading provider of exchange trading products and services in a contested City of Chicago lease transaction tax audit.
  • Vickery Meadow Learning Center secures contested property tax exemptionDuring February 2011 Jones Day obtained a "victory" for Vickery Meadow Learning Center (VMLC) in a contested Texas local property tax hearing.
  • Viacom International is involved in Texas franchise tax lawsuitJones Day represented Viacom International, Inc. in a Texas franchise lawsuit involving whether subscription fees from cable and satellite television companies are Texas receipts for apportionment purposes.
  • Fertilizer component supplier prevails in Texas franchise tax refund claimJones Day represented one of the world's largest integrated fertilizer companies in prosecuting Texas franchise tax refund claim.
  • Additional Publications

    • November 2012State Business Income Taxation, Protests and Enforcement and Alternative Taxes (Texas margin tax) chapters, Institute for Professionals in Taxation
    • September 14, 2007The 'Technically Corrected' Texas Margin Tax Law: What Amendments Made the Cut, What Got the Ax, Daily Tax Report
    • Dec. 2006The Business Purpose Doctrine, "Abusive Shelters," and "Persuasive" Amnesties, New York University Institute on State and Local Taxation, New York University.
    • May 2005Indiana Tax Court Once Again Rejects State's Attempt To Tax 100 Percent of U-Haul Companies' Rental Receipts, Jones Day State Tax Return, also published in BNA's Weekly State Tax Report on the Web and Multistate Tax Report
    • January 2005You Can't Have Your Cake And Eat It Too — Maryland Holding Company Settlement Program Nets $198.7 Million; Comptroller Bemoans Money Left On The Table, Jones Day State Tax Return
    • December 2004New York Supreme Court Rules Against Sherwin-Williams, Jones Day State Tax Return
    • December 2004Texas State Taxation Update, Texas Society of CPAs Tax Exposition
    • November 2004Add-Back Legislation: Moving From Geoffrey/Economic Nexus Toward Add-Back Statutes, Wisconsin Society of CPAs Annual Tax Conference
    • November 2004Business Purpose Doctrine, TEI Dallas Chapter
    • November 2004Federal and State Tax Shelter Developments, TEI Dallas Chapter
    • August 2004'I Tax Dead People' - Texas Court of Appeals Holds That Prepaid Funeral Benefits Trusts' Earnings Derived from Out-of-State Investments are Included in Texas Gross Receipts, Jones Day State Tax Return
    • August 2004Texas State Taxation Update, Fort Worth Chapter of TSCPA Annual Tax Conference
    • April 2004Not So Fast - Louisiana Supreme Court Reverses Court of Appeals in Kevin Associates, Rules against The Taxpayer, Jones Day State Tax Return
    • March 2004Application of the Business purpose Doctrine for State Tax Purposes, Jones Day State Tax Return
    • March 2004Run, Here Come the Cops - Troublesome New California Anti-Tax Shelter Provisions; Recent MTC Tax Shelter Report and Activities, Jones Day State Tax Return
    • January 2004Business Purpose and State Tax Shelter Legislation, TEI Dallas Chapter's Current Developments Tax Seminar
    • December 2003Maryland Comptroller Proposes Settlement of Claims Against Intangible Property management Companies, Jones Day State Tax Return
    • November 2003Alabama Administrative Law Judge Strikes Down Income Tax Assessment against Nonresident Limited Partner as Violating Due Process, Jones Day State Tax Return
    • August 2003The Wild and Wooly Year That Almost Was: The Texas Legislature Ends a Tumultuous Legislative Session with a Whimper, Jones Day State Tax Return
    • June 2003The Empire Strikes Back - New York Tax Appeals Tribunal Overturns Favorable Decision in Sherwin-Williams, Holds Sherwin-Williams Responsible for Filing Combined Returns With Its Intellectual Property Holding Companies, Jones Day State Tax Return
    • May 2003Doing the Texas Misstep: Texas ALJ Rules Third Party Warranty Repair Services for Customers in Texas Creates Nexus for Manufacturer, Jones Day State Tax Return
    • March 2003Limited Partners Beware - The Alabama Department of Revenue Seeks to Hold Nonresidential Limited Partners Liable for Alabama Personal Income Taxes on Gains and Income Derived by an Alabama Limited Partnership, Jones Day State Tax Return
    • March 2003Of Paper Clips and Cruise Missiles - Texas Court of Appeals Rules That a Contractor's Purchases of Items for Indirect Use in Fulfilling a Contract with the United States Government Qualify for the Sale for Resale Exemption, State Tax Return Newsletter
    • November 2001Texas Franchise Tax Manual, Lorman Education Services, Tax Conference
    • November 2001Texas Sales and Use Tax Manual, Lorman Education Services, Tax Conference
    • October 2001Texas Franchise Tax Update, TSCPA State Tax Conference
    • November 2000Advising E-Commerce Clients on State Taxation, TSCPA Tax Institute Conference
    • September 2000Texas and Louisiana Sales and Use Tax Manual, Lorman Education Services, Tax Conference
    • September 2000Texas Sales and Use and Property Tax Manual, Lorman Education Services, Tax Conference
    • 2000Accounting and Finance for Lawyers, Harcourt Brace

    Speaking Engagements

    • February 27, 2017
      TX State and Local Tax Overview, Texas State Bar -- Tax Section
    • January 8, 2016
      Non-Profits Institute Texas Tax Overview/Update, University of Texas School of Law
    • November 17, 2015
      TEI Dallas Chapter Tax Seminar
    • May 19, 2015
      Tax Executives Institute New York Chapter State and Local Tax Conference
    • May 19, 2015
      Effective Strategies and Tools for Resolving State and Local Tax Controversies, New York Chapter of Tax Executives Institute
    • February 6, 2015
      Tax Law In A Day Texas Tax Legislative Update, State Bar of Texas Tax Section
    • October 31, 2013
      Jones Day State & Local Tax: Texas Tax Update 2013
    • April 19, 2012
      Jones Day State & Local Tax: Limiting & Challenging Nexus With Texas
    • January 18, 2012
      Texas Tax Update
    • December 15, 2011
      Jones Day State & Local Tax
      Single Sales Factor & Market-Based Sourcing
    • September 8, 2011
      Jones Day 2011 State Tax Legislative Update
    • May 23-24, 2011
      State Sales and Use Tax Compliance, McKesson Tax Conference
    • April 26, 2011
      Planning Under the Texas Margin Tax – How To Save Money
    • December 16, 2010
      Texas Margin Tax & Other State Tax Developments - 2010
    • December 18, 2009
      Property Tax & Other Texas State Tax Developments, PESI - 2009 Margin Tax
    • December 17, 2009
      Property Tax & Other Texas State Tax Developments, PESI - 2009 Margin Tax
    • December 16, 2009
      Property Tax & Other Texas State Tax Developments, PESI - 2009 Margin Tax
    • December 9, 2009
      Texas Tax Update, Texas Society of Certified Public Accountants (TSCPA), Tax Expo Seminar
    • December 4, 2009
      Texas Tax Update, Texas Society of Certified Public Accountants (TSCPA), Tax Expo Seminar
    • December 1, 2009
      Texas Tax Update, Texas Society of Certified Public Accountants (TSCPA), Tax Expo Seminar
    • May 20, 2009
      Texas Margin Tax, Gross Receipts Taxes, Public Corporation Annual Tax Department Seminar
    • December 5, 2008
      PESI – 2008 Margin Tax, Property Tax & Other Texas State Tax Developments
    • December 4, 2008
      PESI – 2008 Margin Tax, Property Tax & Other Texas State Tax Developments
    • December 3, 2008
      PESI – 2008 Margin Tax, Property Tax & Other Texas State Tax Developments
    • November 21, 2008
      TEI Dallas Chapter, Texas Margin Tax, Current Development and Concerns
    • June 5, 2008
      Advanced Planning Techniques Under the Texas Margin Tax, 24th Annual Federal Tax Institute Conference
    • March 13, 2008
      Texas Margin Tax, Public Corporation Tax Department Seminar
    • December 7, 2007
      PESI – 2007 Texas Margin Tax, Property Tax & Other Texas State Tax Developments Seminar
    • December 6, 2007
      PESI – 2007 Texas Margin Tax, Property Tax & Other Texas State Tax Developments Seminar
    • December 5, 2007
      PESI – 2007 Texas Margin Tax, Property Tax & Other Texas State Tax Developments Seminar
    • October 19, 2007
      Dallas Chapter Texas Society of Certified Public Accountants, Texas Margin Tax Unitary Combined
    • June 19, 2007
      Dallas Chapter Texas Society of Certified Public Accountants
    • February 20, 2007
      Certified Public Accountant Society
    • December 8, 2006
      PESI - 2006 Margin Tax
    • December 7, 2006
      PESI – 2006 Margin Tax, Property Tax & Other Texas State Tax Developments
    • December 6, 2006
      PESI – 2006 Margin Tax, Property Tax & Other Texas State Tax Developments
    • December 4, 2006
      Texas Tax Update, Texas Society of Certified Public Accountants (TSCPA) CPE Expo Conference
    • December 1, 2006
      TEI Dallas Chapter Current Developments Tax Seminar, Sponsored by Jones Day
    • November 30, 2006
      Texas Tax Update, Texas Society of Certified Public Accountants (TSCPA) CPE Expo Conference
    • November 27, 2006
      Texas Tax Update, Texas Society of Certified Public Accountants (TSCPA) CPE Expo Conference
    • September 27, 2006
      Margin Tax, "Unitary Combined" provisions, Dallas Chapter of the Society of Financial Service Professionals
    • June 23, 2006
      Margin Tax, "Unitary Combined" provisions, Dallas Chapter of the Texas Society of CPAs.
    • 2004
      Texas State Taxation Update, Texas Society of CPAs Tax Exposition, San Antonio, Houston, Dallas, Fort Worth
    • November 2004
      Add-Back Legislation: Moving from Geoffrey/Economic Nexus Toward Add-Back Statutes, Wisconsin Institute of Certified Public Accountants
    • November 2004
      Business Purpose Doctrine, Texas Executives Institute, Dallas Chapter
    • November 2004
      Federal and State Tax Shelter Developments, Texas Executives Institute, Dallas Chapter
    • April 2004
      Evaluation of State Tax Minimization Proposal -- Application of the Business Purpose Doctrine for State Tax Purposes, Tax Executives Institute, Oklahoma Chapter
    • January 2004
      Business Purpose and State Tax Shelter Legislation, Tax Executives Institute, Dallas Chapter
    • 2000 - 2001
      Texas Franchise Tax Manual, Lorman Education Services, Dallas, San Antonio, Houston, McAllen, Austin
    • 2000 - 2001
      Texas Sales and Use Tax Manual, Lorman Education Services, McAllen, Lubbock, Waco, Houston
    • November 2000
      Advising E-Commerce Clients on State Taxation, TSCPA Tax Institute, Dallas, Houston, San Antonio
    • September 2000
      Texas Louisiana Sales and Use Tax Manual, Lorman Education Services
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