Jeremy Fingeret is a partner based out of the firm’s Houston, Texas office.  He is an experienced litigation attorney, having handled cases in multiple state and federal courts including Federal District Courts, The Court of Federal Claims, The United States Tax Court and Circuit Courts of Appeals.  Jeremy has also represented clients before numerous State and Federal administrative bodies including the Internal Revenue Service.  Jeremy has experience in a broad range of tax matters including R&D tax credits, whistleblower cases, reasonable compensation, transfer pricing, and employee classification just to name a few.  Jeremy practiced law at a prominent litigation law firm before founding Zerbe, Fingeret, Frank & Jadav, P.C.

Education and Bar: 
B.A., University of Florida
J.D., University of Houston Law Center

Specializations:

  • Tax controversy in all federal, state and local jurisdictions

Memberships/Affiliations:

  • Licensed to practice law in the State of Texas
  • Licensed in several federal jurisdictions including:
  • U.S. Federal District Court for the Southern District of Texas
  • U.S. Federal District Court for the Western District of Texas
  • U.S. Federal District Court for the Eastern District of Texas
  • United States Tax Court
  • United States Federal Court of Claims; and
  • United States Court of Appeals for the Fifth Circuit

Notable Victories:

  • Lead counsel for the appellants, owners of a chemical company, in an important victory for taxpayers in a 5th Circuit R&D Tax Credit case (U.S. v. McFerrin, 570 F.3d 672 (5th Cir. 2009)
  • Assisted U.S. v. McFerrin, 570 F.3d 672 (5th Cir. 2009). As lead counsel for the McFerrins in their appeal to the United States Court of Appeals for the Fifth Circuit, Jeremy successfully argued and won this R&D tax credit case for the taxpayers. The McFerrin decision is a landmark decision confirming a taxpayer’s right to use testimony, estimates and institutional knowledge as support for their R&D tax credits. It also sounded the death knell on the old restrictive “discovery rule” which limited the breadth and scope of a taxpayer’s R&D tax credit claims.
  • Shami v. Comm’r, TC Memo 2012-78 (2012). As lead counsel for the taxpayers before the United States Tax Court, Jeremy successfully represented Farouk Systems, Inc. during their R&D tax credit case – gaining concessions that hundreds of R&D project qualified for the R&D tax credit and over 400 individuals participating in the development work. The taxpayers work in developing hair dyes, shampoos, conditioners and other hair care products was acknowledged by the Court and conceded by the Service.
  • U.S. v. Davenport, 897 F.Supp.2d 496 (N.D.TX. 2012). Jeremy represented this taxpayer in the their bid for Internal Use Software (IUS) based R&D tax credits before the Federal District Court for the Northern District of Texas. The ruling in this case helped to shed further light and guidance in the complex area of IUS.
  • Suder v. Comm’r, T.C. Memo 2014-201 (2014). Estech Systems, Inc. (ESI) designs and develops phone systems for small to mid-sized companies. Jeremy was lead counsel in this case tried before the United States Tax Court. With regard to the R&D tax credit, the U.S. Tax Court issued an overwhelmingly pro-taxpayer opinion.
  • Shami v. Comm’r, 741 F.3d 560 (5th Cir. 2014). Jeremy represented Farouk Systems during this Appeal to the United States Court of Appeals for the Fifth Circuit. In a split opinion, the Court sustained the Tax Court’s removal of two employees wages from the credit, but allocated supply costs to the R&D tax credits in question.

Contact Info: 713.350.3529