Gilbert Zamora, CPA Retired

Gilbert Zamora, CPA Retired - Former Texas Comptroller Auditor & Tax Policy Expert, 31 Years

Gilbert Zamora, CPA Retired – Former Texas Comptroller Auditor & Tax Policy Expert, 31 Years

Former Texas Comptroller State Tax Auditor and Tax Policy Expert: 1973-2004 (31 Years)

EDUCATION

B.S. in Business Administration – Trinity University, 1973
CPA Certification 1988 – 2015 (Retired)

PRACTICE AREAS

  • Tax Policy
  • Administrative Hearings
  • Voluntary Disclosure Agreements
  • Streamlined Sales & Use Tax Agreement
  • Refunds
  • Oil & Gas Industry
  • Franchise Tax
  • Sales and Use Tax
  • Motor Vehicle Tax
  • Cigarette Tax

EXPERIENCE

Texas Tax Group (2014-present)

  • Director of Tax Policy
  • Audit Defense
  • Expert Witness in sales tax cases
  • Sales tax nexus studies
  • Sales tax reviews
  • Voluntary Disclosures

State Tax Consultant (2012-present), assisting clients with:

  • Audit Defense
  • Voluntary Disclosure
  • Aircraft assessments
  • Oil and Gas refund recovery
  • Manufacturers sales tax recovery

Martens, Todd & Leonard (2004-2012)

  • Provided state tax litigation support to staff attorneys for complex state tax issues involving Texas sales and use tax, motor vehicle tax and franchise tax.
  • Assisted clients with Voluntary Disclosure Agreements and challenging Comptroller tax assessments on high-value aircraft and watercraft.
  • Researched tax issues and prepared materials for tax seminars.
  • Instructor for Lorman Seminars for:
    • Sales Tax Audit Issues
    • Franchise Tax/Margin Tax
    • Contractors
    • Texas Oil and Gas Taxation Seminar

Texas Comptroller of Public Accounts (1973-2004)

  • Tax Auditor (1973-1984)
    • Performed sales, franchise, cigarette, criminal justice and motor vehicle tax audits on Texas and out-of-state corporations.
  • Franchise Tax Division (1985-1988)
    • Reviewed and responded to taxability inquires, amended rules, reviewed legislation.
  • Administrative Hearings Division (1989-1991)
    • Reviewed and approved tax policy letters, assisted Tax Division attorneys in understanding audits, audit policy and tax policy related to pending cases.
  • Tax Policy Division (1991-2004)
    • Wrote over 3,000 private letter rulings, reviewed legislation, amended rules, instructor on several audit classes, and was one of three Texas representatives to the Streamlined Sales Tax Project.

PROFESSIONAL ACTIVITIES

  • Certified Public Accountant (August, 1988 – December 2015 (retired))
  • Member – TSCPA
    • Member 2006 TSCPA State Taxation Conference
    • Co-Chair 2007 TSCPA State Taxation Conference
    • Chair 2008 TSCPA State Taxation Conference
    • Member 2010-11 TSCPA State Tax Committee
  • 2006-2008 Member – Austin Community College Advisory Committee on Finance

SPEAKING ENGAGEMENTS

  • Speaker/Instructor for Texas Comptroller of Public Accounts
    • Taxable Services – Audit Class (Dallas: 2004, 2003, and 2002)
    • Taxable Services – Audit Class (Houston: 2004, 2003, and 2002)
    • Sales Tax Audit Update (Dallas: 2004, 2003, and 2001)
    • Sales Tax Audit Update (Houston: 2004, 2003, and 2001)
    • Auditing Petrochemical Refineries (Houston: 2003)
    • Audit Policy Update Class (Dallas: 2003)
    • Enforcement – Legislative Update (Austin: 2003)
    • Motor Vehicle Tax Auditing (Kerrville: 1983)
    • Taxable Well Services (Houston: 2004)
  • Speaker for DFW State Tax Association (2002)
    • Update on the National Streamlined Sales Tax Project
  • Speaker for Club Managers Association of America (1994)
  • Speaker for Austin Hospitality Association (2007)
  • Speaker – Lorman Sales and Use Tax Seminars (2005, 2006, 2007)
  • Speaker – Lorman Texas Sales and Property Tax Seminar (2005)
  • Speaker – Lorman Texas Margins Tax Seminar (2006, 2007)
  • Speaker – Lorman Texas Tax Course (2005)
  • Speaker – Lorman Texas Oil and Gas Taxation Seminar (2006-2009)
  • Speaker – TSCPA State Taxation Conference (2015)
  • Speaker – Council of Petroleum Accountants Society (2016)

PUBLICATIONS

TODAY’S CPA – Contractors and Texas Sales and Use Tax  (January 15, 2014)
Article addresses the reporting responsibilities for Texas and out-of-state contractors engaging in construction, repair and remodeling activities in this state.