Gilbert Zamora, CPA Retired

Gilbert Zamora, CPA Retired

Director of Tax Policy

GILBERT ZAMORA, CPA RETIRED

Director of Tax Policy

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 (since August, 1988)
  • 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
    • Update on the National Streamlined Sales Tax Project- (Dallas: 2002)
  • Speaker for Club Managers Association of America
    • Sales Tax Issues Relating to Country Clubs (Tyler: 1994)
  • Speaker for Austin Hospitality Association
    • 2007 Legislative Update
  • 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)