Skip to main content

Tax Attorney in Lubbock, TX

Federal IRS representation for Lubbock individuals, Texas Tech University and TTU Health Sciences Center faculty and physicians, cotton producers across the South Plains, Permian and Anadarko Basin working-interest owners, wind-energy developers, Hispanic-American dual-national filers, and Lubbock County businesses — audits, FBAR for Mexican accounts, Streamlined Filing Compliance, back taxes, liens, levies, Offers in Compromise, and U.S. Tax Court petitions filed for Lubbock-resident taxpayers. Texas has no personal income tax, so most Lubbock engagements are pure federal-IRS work, with Texas Comptroller franchise- or sales-tax matters handled remotely via Form 2848 Power of Attorney.

Reviewed by Parham Khorsandi, Esq. — California Bar #266658. Last reviewed: .

Serving Lubbock County — Lubbock, Wolfforth, Shallowater, Idalou, New Deal, Slaton, Ransom Canyon, and the South Plains region

$100M+

in tax relief secured

2,000+

resolved cases

5.0 / 72

Google reviews

U.S. Tax Court

admitted counsel

Last reviewed: Free consultation: (800) 883-8301 U.S. Tax Court — Lubbock & Dallas trial sessions

Lubbock taxpayers facing IRS collection or Texas Comptroller action — the clock is short

An IRS CP504 or LT11 sets a 30-day clock under IRC § 6330 to file a Collection Due Process petition before the federal government can levy a Texas Tech University W-2 paycheck, a Covenant Health or University Medical Center physician's wages, a PlainsCapital Bank deposit, a cotton-gin Schedule F operating account, or a Permian Basin royalty 1099. A Notice of Deficiency sets a separate 90-day clock under IRC § 6213(a) to petition the U.S. Tax Court. Lubbock is a designated U.S. Tax Court trial city with occasional sessions; the closer regular venue is Dallas, where trial sessions are held at the federal courthouse complex.

Texas has no state personal income tax, so for individual Lubbock filers the federal side is the entire problem. For dual-national taxpayers with accounts at Banamex, BBVA Bancomer, Banorte, Santander Mexico, or Inbursa — common in Lubbock's roughly 37% Hispanic-American population — FinCEN Form 114 (FBAR) and the IRS Streamlined Filing Compliance Procedures are usually the first matters on the desk. For Lubbock business owners, cotton cooperatives, oilfield-services companies, and wind-energy developers with Comptroller franchise- or sales-tax exposure, the state's four-year assessment period under Tex. Tax Code § 111.201 runs separately from the federal Collection Statute Expiration Date under IRC § 6502. We pull federal account transcripts, file Form 2848 with the IRS, calculate every CSED, and where state matters overlap, file the Comptroller's Form 50-307 and POA so the state and federal cases move together.

$100M+

aggregate tax relief

2,000+

federal cases resolved

5.0

Google rating (72 reviews)

50

states served via Form 2848

Federal tax representation for Lubbock taxpayers

Victory Tax Lawyers, LLP is a California-Bar-admitted tax-resolution law firm headquartered in Los Angeles. Our federal practice is nationwide: the Internal Revenue Service accepts our Form 2848 Power of Attorney in every state, and the U.S. Tax Court — one federal trial court with nationwide jurisdiction — holds trial sessions in Lubbock and in Dallas, the regular Tax Court venue for the Northern District of Texas. From our Robertson Boulevard office, we represent Lubbock residents, Lubbock County–domiciled businesses, Texas Tech University and TTU Health Sciences Center faculty and post-doctoral researchers, Covenant Health and UMC physicians, South Plains cotton producers, Permian and Anadarko Basin working-interest owners, and Hispanic-American dual-national families in IRS audits, collection cases, Tax Court petitions, Offers in Compromise under IRC § 7122, Installment Agreements under IRC § 6159, lien discharges under IRC § 6325, levy releases under IRC § 6343, Trust Fund Recovery Penalty defenses under IRC § 6672, FBAR disclosures under 31 U.S.C. § 5314, and Streamlined Filing Compliance Procedures for unreported Mexican-bank accounts.

Lubbock—the “Hub City” of the South Plains—has an economic profile unlike any other Texas city. Texas Tech University is an R1 Carnegie-classified Big 12 research institution; its faculty W-2s mix academic salary with research grants under IRC § 174, NIL income for Red Raiders athletes under IRC § 61, post-doctoral fellowship stipends under IRC § 117(c), and clergy housing allowances for affiliated chaplains under IRC § 107. TTU Health Sciences Center houses the School of Medicine and the School of Pharmacy, generating 1099 academic-medical income for physician faculty alongside W-2 hospital payroll. The Plains Cotton Cooperative Association, headquartered in Lubbock, is one of the largest cotton marketing cooperatives in the United States — cotton producers across the 25-county South Plains district file Schedule F with section 175 soil-and-water-conservation deductions, section 1014 stepped-up basis on inherited farmland, section 2032A special-use farm valuations, and crop-insurance proceeds under IRC § 61. Permian Basin and Anadarko Basin oil-and-gas operations to the north and west generate IRC § 263(c) intangible-drilling-cost elections, IRC § 613 / 613A percentage-depletion claims, IRC § 469(c)(3) working-interest passive-activity exceptions, and 1099-MISC royalty reporting. Texas Panhandle wind-energy projects qualify for IRC § 45 production tax credits and IRC § 48 investment tax credits. Each industry layer creates a distinct federal-audit risk profile.

Because Texas has no personal income tax, every Lubbock individual case is fundamentally a federal-IRS case. The Texas Comptroller of Public Accounts administers franchise tax, sales-and-use tax, hotel tax, and other state-level taxes — the state's primary touch-points for Lubbock business owners. For state administrative matters, we file the Comptroller's Form 50-307 (Request to Designate a Representative) and handle the matter remotely from Los Angeles. State-court litigation in Travis County district court on a State Office of Administrative Hearings decision, or any Lubbock County state-court appearance, is referred to locally admitted Texas counsel; Victory Tax Lawyers is not admitted to the State Bar of Texas.

Your rights as a Lubbock taxpayer

The federal Taxpayer Bill of Rights at IRC § 7803(a)(3) sets ten rights every Lubbock taxpayer carries into an IRS examination, collection action, or appeal. The Texas Comptroller publishes a parallel taxpayer rights notice covering state franchise- and sales-tax cases. The two regimes operate independently — a federal CDP filing does not stop a Texas Comptroller redetermination, and a Comptroller settlement does not bind the IRS.

Federal rights — IRC § 7803(a)(3)

  • Right to be informed of IRS positions and procedures
  • Right to quality service from IRS personnel
  • Right to pay no more than the correct amount of tax
  • Right to challenge the IRS's position and be heard
  • Right to appeal an IRS decision in an independent forum
  • Right to finality — CSED, ASED, refund-claim windows
  • Right to privacy and confidentiality under IRC § 6103
  • Right to retain representation under IRC § 7521(b)(2)
  • Right to a fair and just tax system, including Taxpayer Advocate Service review
  • Right to attorney-client privilege under IRC § 7525 for federally-authorized tax practitioners

Texas Comptroller administrative rights

  • 60-day window to request a redetermination hearing under Tex. Tax Code § 111.009
  • Right to a State Office of Administrative Hearings (SOAH) proceeding under Tex. Gov't Code § 2003
  • Right to Comptroller Hearings Division review under 34 Tex. Admin. Code § 1.6
  • Right to attorney representation via Form 50-307 (Designate Representative)
  • Right to judicial review in Travis County district court under Tex. Tax Code § 112.052 (pay-and-protest) or § 112.151 (declaratory judgment)
  • Right to confidentiality of taxpayer information under Tex. Tax Code § 111.006
  • Right to a four-year assessment period under Tex. Tax Code § 111.201 (no statute on fraud or unfiled returns)
  • Right to penalty waiver for reasonable cause under 34 Tex. Admin. Code § 3.5

How Victory Tax Lawyers helps Lubbock taxpayers

Offer in Compromise — IRC § 7122

Settling federal tax debt for less than the assessed balance under the IRS doubt-as-to-collectibility, doubt-as-to-liability, or effective tax administration grounds. Cotton-producer Schedule F losses, Permian Basin price collapses, post-doctoral fellowship transitions, and TTU faculty separations are common Lubbock OIC triggers.

Installment Agreement — IRC § 6159

Streamlined, guaranteed, and partial-pay installment plans on federal liabilities. Common for Lubbock 1099 physician contractors at Covenant or UMC, oilfield-services 1099 contractors in the Permian, and academic-medical TTUHSC fee-for-service consultants.

Lien release — IRC § 6325

Discharge, subordination, and withdrawal of Notices of Federal Tax Lien filed at the Lubbock County Clerk under 916 Main Street. Critical for closing cotton-farmland sales, residential refinances, and Reese Technology Center commercial transactions.

Levy release — IRC § 6343

Emergency release of wage levies on TTU, Covenant Health, UMC, Lubbock ISD, City of Lubbock, and Reese Technology Center payroll, plus bank levies on PlainsCapital Bank, Prosperity Bank, City Bank, FirstBank & Trust, and South Plains Bank accounts.

Audit defense — IRM Part 4

Correspondence, office, and field-examination defense. Schedule F cotton audits, Permian working-interest §263(c) IDC challenges, §174 research-credit examinations, §117(c) post-doctoral fellowship reclassifications, and NIL §61 income-character disputes.

Penalty abatement — IRC §§ 6651 / 6662

First-Time Abate under IRM 20.1.1.3.6.1 and reasonable-cause abatement for failure-to-file, failure-to-pay, and accuracy-related penalties. Severe-weather tornado disasters in the Texas Panhandle frequently qualify under IRC § 7508A federally-declared-disaster relief.

Twelve types of Lubbock tax matters we resolve

Texas Tech faculty W-2 audits

Mixed academic-salary and grant-funded compensation, IRC § 174 research-cost recovery questions, accountable-plan reimbursements, and sabbatical-pay timing examinations on TTU and TTUHSC faculty.

Post-doctoral fellowships § 117(c)

TTUHSC School of Medicine and School of Pharmacy post-doc stipends — the IRS treats most post-doc pay as compensation rather than qualified scholarship, often triggering surprise CP2000 notices and self-employment-tax questions.

Cotton-producer Schedule F

Plains Cotton Cooperative patronage dividends, IRC § 175 soil-and-water-conservation deductions, IRC § 1014 stepped-up basis on inherited farmland, IRC § 2032A special-use valuation, and crop-insurance proceeds reporting under IRC § 61.

Oil & gas working interests

Permian Basin and Anadarko Basin operations — IRC § 263(c) intangible drilling costs, IRC § 613 / 613A percentage depletion, IRC § 469(c)(3) working-interest passive-activity exception, 1099-MISC royalty reporting, and dry-hole deductions.

Wind-energy credits

Texas Panhandle wind-power projects — IRC § 45 production tax credit, IRC § 48 investment tax credit, IRC § 50 recapture, prevailing-wage and apprenticeship documentation, and partnership-flip structuring.

FBAR for Mexican accounts

Lubbock's roughly 37% Hispanic-American population frequently holds accounts at Banamex, BBVA Bancomer, Banorte, Santander Mexico, and Inbursa. FinCEN Form 114 (FBAR), 31 U.S.C. § 5314 reporting, and the IRS Streamlined Filing Compliance Procedures.

ITIN W-7 issues

Mexican-national family-unit ITIN applications and renewals under IRS Form W-7, ITIN-expiration unfiled-return clusters, and Certifying Acceptance Agent coordination for Lubbock-resident dual-status filers.

1099 physician contractor

Covenant Health, University Medical Center, TTUHSC, and Grace Medical Center physician moonlighting, locum tenens, and call-pay 1099-NEC reporting — quarterly estimated-tax under IRC § 6654 and self-employment-tax under IRC § 1401.

NIL income for Red Raiders

Texas Tech Red Raiders Big 12 athletes — Name, Image, and Likeness compensation under IRC § 61, self-employment-tax exposure, multi-state nexus questions on out-of-state appearances, and quarterly-estimate setup.

Clergy housing § 107

TTU-affiliated chaplains, South Plains church staff, and Lubbock-area religious institutions — parsonage allowances under IRC § 107, self-employment-tax treatment under IRC § 1402(a)(8), and Form 4361 exemptions.

Trust Fund Recovery Penalty

IRC § 6672 100% personal liability on responsible persons for unpaid Form 941 withholding. Lubbock restaurants, oilfield-services trucking firms, cotton-gin operations, and construction contractors face the most exposure.

Tornado disaster § 165(h)

Texas Panhandle severe-weather and tornado losses — casualty-loss deductions under IRC § 165(h) for federally declared disasters, deadline postponement under IRC § 7508A, and FEMA disaster-relief documentation.

Nine common causes of federal tax debt in Lubbock

1. Cotton-price collapse

A producer reports a strong Schedule F year, pays self-employment tax based on Plains Cotton Cooperative patronage dividends, then watches the next-year cotton market crash. The prior-year liability remains while operating cash is gone.

2. Permian price downturns

Working-interest owners face a 1099 royalty year followed by a price slump. Quarterly estimated tax under IRC § 6654 doesn't get paid and a Notice of Deficiency arrives the following autumn.

3. 1099 physician under-withholding

Covenant or UMC physicians who add 1099 locum or call-pay work to a W-2 base salary often discover the missing federal withholding only at April 15 of the following year.

4. Post-doc fellowship reclassification

TTUHSC post-doctoral researchers who treat stipends as scholarship under IRC § 117(a) later receive CP2000 notices reclassifying the income under IRC § 117(c).

5. Section 263(c) IDC challenges

A working-interest owner elects intangible drilling cost deduction on dry-hole and developmental wells, then faces an examination challenging the election or the cost-classification under Treas. Reg. § 1.612-4.

6. Unfiled FBAR clusters

Dual-national filers with Banamex or BBVA Bancomer balances discover after years of family inheritance that FBAR was required and the non-willful penalty exposure is real.

7. Section 174 R&D capitalization

TTU research-affiliated startups and Reese Technology Center tenants caught by post-TCJA § 174 capitalization rules face surprise federal liabilities when previously deducted R&D becomes a five-year amortization.

8. Form 941 trust-fund gaps

Restaurants, gin operations, and oilfield-services LLCs that lose a key bookkeeper rack up unpaid employment-tax trust-fund balances, triggering IRC § 6672 responsible-person assessment.

9. Tornado-disaster underinsurance

South Plains tornado losses can wipe out a family's operating capital even when insurance recovers most of the structure value — leaving prior-year federal tax debt without the cash to pay it.

Federal and Texas liability frameworks side by side

Federal income tax — IRC § 1

Individual federal income tax is graduated, with 2025 rates from 10% to 37% under IRC § 1. Self-employment income carries an additional 15.3% under IRC § 1401. Net investment income tax under IRC § 1411 adds 3.8% above $200,000 / $250,000 thresholds. Lubbock has no state PIT mirror — the federal liability is the complete picture for individuals.

Texas no personal income tax

Texas has no personal income tax. The Texas Constitution at Article VIII, § 24 effectively prohibits a personal income tax without a statewide referendum. There is no state-level individual return to file with the Texas Comptroller.

Federal employment tax — IRC § 3101 / 3111

FICA at 7.65% employee plus 7.65% employer (combined 15.3%), with the Medicare additional 0.9% above $200,000 wages, and FUTA at 6.0% on the first $7,000 of wages. Form 941 trust-fund obligations carry IRC § 6672 100% personal liability.

Texas franchise tax — Tex. Tax Code Ch. 171

A privilege tax on entities doing business in Texas with revenue above the $2.47 million no-tax-due threshold (2024 indexing). Rates are 0.375% for retail / wholesale and 0.75% for other taxpayers, computed on the lower of three margin calculations under Tex. Tax Code § 171.101.

Federal Tax Lien — IRC § 6321 / 6323

A statutory federal tax lien attaches to all property of a taxpayer with an unpaid assessed federal liability after demand. The Notice of Federal Tax Lien filed at the Lubbock County Clerk under 916 Main Street perfects priority against subsequent purchasers, secured creditors, and judgment lienholders.

Texas sales tax — Tex. Tax Code Ch. 151

Texas sales-and-use tax is 6.25% state plus local add-ons. Lubbock's combined rate is 8.25% (6.25% state + 2.0% local, with City of Lubbock at 1.5% plus other local jurisdictions). The Comptroller's four-year assessment statute under Tex. Tax Code § 111.201 controls.

Federal estate tax — IRC § 2001

Federal estate tax applies to estates above $13.61 million in 2024 (indexed). Cotton-farming families using IRC § 2032A special-use valuation can reduce farm-value inclusion in the gross estate, with elections requiring the executor's binding agreement under IRC § 2032A(d).

Texas property tax — Tex. Tax Code Title 1

Ad valorem property tax is administered by the Lubbock Central Appraisal District at 2109 Avenue Q for valuations and by the Lubbock County Tax Assessor-Collector for billing. Texas property tax is the state's primary individual revenue source — no state PIT exists to offset it.

What resolution looks like for Lubbock taxpayers

Cash settlements

A signed Form 656 Offer in Compromise closes the federal case for less than the assessed balance. Common when a cotton producer's Schedule F losses, Permian working-interest write-downs, or post-doctoral income reductions establish doubt as to collectibility under IRC § 7122.

Payment-plan releases

An IRC § 6159 installment agreement triggers the IRC § 6331(k) collection bar, releases wage levies on TTU or UMC payroll, and lets the taxpayer return to normal operations while paying down balance over 72 to 84 months.

Examination wins

A no-change letter on a Schedule F cotton audit, a fully sustained § 263(c) IDC election, an accepted § 174 research-credit position, or a Tax Court stipulated decision in the taxpayer's favor closes the matter without further liability.

Past results do not guarantee a similar outcome. Each case turns on its individual facts, applicable law, and the discretion of the IRS, the Texas Comptroller, the U.S. Tax Court, the State Office of Administrative Hearings, or other adjudicating body.

Representative federal-resolution ranges

Matter Assessed liability range Typical resolution path Statutory authority
Cotton-producer Schedule F doubt-as-to-collectibility $60,000 – $250,000 Offer in Compromise / Currently Not Collectible IRC §§ 7122, 6343
TTU faculty W-2 audit with §174 research overlay $15,000 – $90,000 Examination resolution / Appeals IRM Part 4, IRC §§ 174, 162
Permian working-interest IDC examination $75,000 – $500,000 Appeals / Tax Court petition IRC §§ 263(c), 6213(a)
FBAR Streamlined Domestic disclosure $10,000 – $150,000 penalty exposure Streamlined Filing Compliance Procedure 31 U.S.C. § 5314; IRS SFCP
1099 physician unpaid quarterly estimates $25,000 – $120,000 Installment Agreement + penalty abatement IRC §§ 6159, 6651, 6654

Ranges reflect representative federal matters and do not predict any specific case outcome. Past results do not guarantee a similar outcome. Each case turns on individual facts and IRS, Texas Comptroller, and Tax Court discretion.

Why Lubbock taxpayers retain Victory Tax Lawyers

Federal tax practice is governed by Treasury under 31 CFR Part 10 (Circular 230). The Internal Revenue Service accepts Form 2848 Power of Attorney from any attorney in good standing with any U.S. state bar. The United States Tax Court is a single federal court with nationwide jurisdiction; an attorney admitted to that court may file petitions and try cases at any Tax Court trial location, including Lubbock and Dallas. Victory Tax Lawyers, LLP — California-Bar-admitted, U.S. Tax Court-admitted — represents Lubbock taxpayers in every federal tax matter directly from our Los Angeles office under the same authority a Texas-licensed federal-tax practitioner would carry.

For Texas Comptroller administrative work — franchise-tax redetermination, sales-tax audits, hotel-occupancy disputes — we file the Comptroller's Form 50-307 (Request to Designate a Representative) and Form 86-114 Power of Attorney, then handle the matter via secure remote workflow. Texas SOAH redetermination hearings are conducted by written submission and by Zoom or telephone for nearly all routine matters; the rare in-person hearing or Travis County district-court judicial-review action we co-counsel with a Texas-Bar-admitted local attorney. We make the referral structure transparent during intake so the Lubbock taxpayer understands exactly which work is direct and which is co-counseled.

Our 100% remote workflow uses a secure client portal, encrypted document exchange, and Zoom or telephone consultations — no Lubbock taxpayer ever needs to fly to Los Angeles. We have represented South Plains cotton producers without their leaving the gin yard, TTUHSC physicians without their missing a clinic shift, and Permian Basin operators without their stepping off the lease. Federal-tax representation does not require physical presence in California, and Texas Comptroller administrative work does not require physical presence in Austin.

Seven-step Lubbock representation process

1. Free consultation

Phone or Zoom intake covering federal notices, Comptroller correspondence, prior returns, FBAR exposure, and immediate-collection deadlines. Attorney-client privilege under IRC § 7525 attaches from first call.

2. Form 2848 + Comptroller POA

Filed within 24 hours of retainer for IRS and, where state matters overlap, with the Texas Comptroller via Form 50-307 and Form 86-114. All future agency contact routes through the firm.

3. Transcript analysis

Pull federal account, wage-and-income, and return transcripts for each year. Calculate every CSED under IRC § 6502, every ASED under IRC § 6501, and every refund-claim window under IRC § 6511.

4. Compliance check

Confirm the last six years of federal returns are filed under IRM 5.1.11.6 and that current-year estimates are paid. File or amend missing returns before any OIC or IA submission.

5. Resolution-strategy memo

Written analysis of OIC, partial-pay IA, full-pay IA, Currently Not Collectible, Innocent Spouse, audit reconsideration, CDP, Appeals, and Tax Court routes — with statutory citations and projected timelines.

6. Filing & negotiation

File Form 656, Form 9465, Form 12153 CDP, Form 911 TAS, or Tax Court petition under Rule 34; negotiate with Revenue Officer, Examiner, Appeals Officer, or Chief Counsel as appropriate.

7. Closure & monitoring

Lien release under IRC § 6325, levy release under IRC § 6343, OIC acceptance letter, or no-change examination letter delivered to the client. Five-year OIC-compliance monitoring follows.

Federal Collection Statute Expiration — the clock that matters

The Internal Revenue Code at IRC § 6502(a)(1) gives the IRS ten years from the date of assessment to collect a federal tax liability. After the Collection Statute Expiration Date (CSED) passes, the IRS loses the legal authority to enforce collection — no levies, no wage garnishment, no enforced lien actions. The CSED tolls during pending Offers in Compromise under IRC § 6331(k), during pending Collection Due Process petitions under IRC § 6330(e), during bankruptcy stays under 11 U.S.C. § 362, and during Combat Zone or federally-declared-disaster postponements under IRC § 7508 / 7508A. Calculating the true CSED on a Lubbock taxpayer's account is not a matter of subtracting ten years from the original return due date — we pull transcript codes 150, 290, 530, 480, 520, 971, and others to reconstruct every tolling event before designing a resolution.

Texas has no personal income tax, so for Lubbock individuals there is no parallel state collection statute on individual liabilities. For Texas Comptroller business matters, Tex. Tax Code § 111.201 imposes a four-year assessment limitation period (with no statute on fraud, unfiled returns, or returns with a 25%+ understatement under Tex. Tax Code § 111.205). The Comptroller's collection limitation under Tex. Tax Code § 111.202 is generally three years from when the assessment becomes final — substantially shorter than the federal ten-year CSED.

Lubbock-area tax authorities and venues

IRS Taxpayer Assistance Center

The IRS Lubbock Taxpayer Assistance Center is located at 1205 Texas Avenue, Lubbock, TX 79401, in the George H. Mahon Federal Building. Walk-in appointments are by reservation through the IRS Appointment Service. The TAC handles in-person account inquiries, payment arrangements, ITIN applications, and identity-verification matters.

U.S. District Court — Northern District of Texas, Lubbock Division

Federal civil tax matters — refund-suit actions under 28 U.S.C. § 1346(a)(1), and federal-tax-lien priority disputes — are heard at the George H. Mahon Federal Building, 1205 Texas Avenue, Lubbock, TX 79401. The Lubbock Division covers a 25-county portion of the South Plains and Texas Panhandle.

U.S. Tax Court trial city

Lubbock is a designated Tax Court trial city with occasional sessions; most Northern-Texas Tax Court matters are tried in Dallas at the federal courthouse at 1100 Commerce Street, Dallas, TX 75242, approximately 320 miles east. Petitioners designate preferred place of trial on the Tax Court petition under Rule 140.

Texas Comptroller of Public Accounts

Headquartered at the Lyndon B. Johnson State Office Building, 111 E 17th Street, Austin, TX 78701, the Comptroller maintains a Lubbock district office at 5825 19th Street, Suite 17, Lubbock, TX 79407. Franchise-tax, sales-and-use-tax, and hotel-occupancy-tax administrative matters route to the Comptroller's Audit Division and Hearings Division.

Lubbock County Tax Assessor-Collector

The Lubbock County Tax Assessor-Collector at 916 Main Street, 8th Floor, Lubbock, TX 79401, administers county property tax, motor-vehicle registration, and state-fee collection. The Lubbock County Clerk in the same building records Notices of Federal Tax Lien filed by the IRS against Lubbock County real property.

Lubbock Central Appraisal District

The Lubbock Central Appraisal District at 2109 Avenue Q, Lubbock, TX 79405, sets ad valorem property valuations for the county under Tex. Tax Code Title 1. Special-use agricultural appraisals on cotton farmland and other South Plains operations are administered here under Tex. Tax Code § 23.51.

City of Lubbock Tax Office

The City of Lubbock Tax Office at 1314 Avenue K, 3rd Floor, Lubbock, TX 79401, administers municipal property tax, hotel-occupancy tax, and business-license fees. The City does not levy income tax, but municipal-fee delinquencies can become liens recorded against Lubbock real property.

State Office of Administrative Hearings

SOAH at 300 W 15th Street, Austin, TX 78701, hears Texas Comptroller redetermination cases under Tex. Gov't Code Chapter 2003. Lubbock taxpayers contesting franchise-tax or sales-tax assessments file a Statement of Grounds with the Comptroller's Hearings Division; most proceedings are conducted by telephone or video.

Speak with a tax attorney about your Lubbock matter

Free consultation, attorney-client privileged under IRC § 7525, no obligation. If a Notice of Deficiency, Final Notice of Intent to Levy, FBAR-disclosure letter, or Texas Comptroller redetermination notice is in front of you, the deadline to respond is real and short — call today. Bring your most recent IRS notice, your last filed return, any Comptroller correspondence, and a list of any Mexican-bank or other foreign-financial accounts to the consultation. Spanish-language consultation available.

Call (800) 883-8301 Free Consultation

Frequently asked questions — Lubbock tax

Does Texas have a state income tax?

No. Texas is one of nine states with no personal income tax. The state revenue authority is the Texas Comptroller of Public Accounts, which administers franchise tax under Tex. Tax Code Chapter 171 (a privilege tax on entities doing business in Texas with revenue above the $2.47 million no-tax-due threshold, at rates of 0.375% to 0.75%), sales-and-use tax under Chapter 151, hotel-occupancy tax, motor-vehicle tax, and a handful of other state-administered taxes. For Lubbock individual filers, federal IRS exposure is the entire tax-liability picture — there is no state-income-tax mirror, no state collection statute on personal wages, and no state PIT audit overlay.

Where is the closest U.S. Tax Court trial location to Lubbock?

Lubbock itself is a designated U.S. Tax Court trial city with occasional sessions; most Northern-Texas matters are tried in Dallas at the federal courthouse at 1100 Commerce Street, Dallas, TX 75242, approximately 320 miles east. A petitioner designates the preferred place of trial on the Tax Court petition under Tax Court Rule 140; Lubbock-resident taxpayers can designate Lubbock and accept the longer wait between sessions, or designate Dallas for a faster trial calendar. San Antonio, Houston, and El Paso are the other Texas trial cities.

I am a Texas Tech University faculty member with research-grant income. What are my federal exposures?

TTU faculty W-2 income is straightforward federal wages under IRC § 61. Research-grant income flowing through TTU is generally also W-2 wages, though the IRC § 174 capitalization rules now require five-year amortization of specified research expenditures, complicating year-end planning. Section 117(a) excludes qualified scholarships used for tuition and required fees, but post-doctoral fellowship stipends generally fall under IRC § 117(c) as compensation for services. Accountable-plan reimbursements under Treas. Reg. § 1.62-2 require business-purpose substantiation. Sabbatical pay is taxable wages in the year received under the constructive-receipt doctrine. For TTU faculty with consulting income on the side, quarterly estimated tax under IRC § 6654 is the typical underwithholding pitfall.

I am a cotton producer who reports on Schedule F. What deductions and elections matter most?

Plains Cotton Cooperative Association patronage dividends are taxable under IRC § 1385(a). IRC § 175 allows current deduction of soil-and-water-conservation expenses up to 25% of gross farm income, with carryover for the excess. IRC § 263A capitalization rules generally do not apply to crop production under IRC § 263A(d), letting cotton producers expense input costs as paid. IRC § 451(g) defers the income on insurance and disaster payments for one year where the producer would normally report on the cash method. IRC § 1301 income averaging lets a farmer level out a high cotton year against the prior three years' lower brackets. On the estate side, IRC § 2032A special-use valuation can reduce cotton-farmland inclusion in the gross estate; IRC § 1014 stepped-up basis applies on inherited land. Federal tax audits of cotton operations are routine.

I own a Permian Basin or Anadarko Basin oil-and-gas working interest. What federal rules apply?

IRC § 263(c) lets a working-interest owner elect to currently deduct intangible drilling costs (IDC) — labor, fuel, supplies, drilling-rig rentals, and similar non-salvageable expenditures — rather than capitalizing them. Integrated producers can deduct only 70% currently with 30% amortized over five years. IRC § 613A percentage depletion is 15% of gross income from the property (with the 65%-of-taxable-income limitation), available to independent producers up to 1,000 barrel-of-oil-equivalent average daily production. IRC § 469(c)(3) carves out the working-interest exception to the passive-activity loss limitations, letting working-interest losses offset other income for taxpayers holding the interest in a form that does not limit liability. Royalty owners receive 1099-MISC reporting and apply the cost-depletion or percentage-depletion election under IRC § 613.

I have a Mexican bank account. Do I need to file an FBAR?

If the aggregate value of all your foreign financial accounts exceeded $10,000 at any point during the calendar year, yes — FinCEN Form 114 (FBAR) is required under 31 U.S.C. § 5314. Lubbock's roughly 37% Hispanic-American population means cross-border family banking is common — accounts at Banamex (Citibanamex), BBVA Bancomer, Banorte, Santander Mexico, Inbursa, HSBC Mexico, and Scotiabank Mexico are routine inheritances and family-money arrangements. FBAR civil penalties for non-willful violations are capped at $10,000 per report (Bittner v. United States, 598 U.S. 85 (2023)); willful violations reach the greater of $100,000 or 50% of the account balance. The IRS Streamlined Filing Compliance Procedures provide a non-willful disclosure path requiring three years of amended Form 1040s, six years of FBARs, and Form 14654 (Domestic) or Form 14653 (Foreign) certification.

Can a California-Bar-admitted attorney represent me in Lubbock?

For federal IRS matters — yes. Federal tax practice is governed by Treasury under 31 CFR Part 10 (Circular 230); the IRS accepts Form 2848 Power of Attorney from any attorney in good standing with any state bar. The U.S. Tax Court is a single federal court with nationwide jurisdiction; an attorney admitted to that court may represent a taxpayer at any Tax Court trial location, including Lubbock and Dallas. For Texas Comptroller franchise-tax or sales-tax administrative work, we file Form 50-307 (Request to Designate a Representative) and Form 86-114 Power of Attorney and handle the matter remotely. For Texas state-court litigation — a Travis County district-court judicial-review action on a SOAH decision, for instance, or a Lubbock County state-court collection matter — we associate with locally admitted Texas counsel. The bulk of Lubbock engagements never reach state court.

What is the IRS Streamlined Filing Compliance Procedure and am I eligible?

The Streamlined Filing Compliance Procedures are an IRS administrative program for taxpayers with unreported foreign-financial accounts whose failure to file FBARs and report foreign income was non-willful. Two tracks: Streamlined Domestic Offshore (for US-resident taxpayers) and Streamlined Foreign Offshore (for non-US-resident taxpayers). The Domestic track requires three years of amended Form 1040s, six years of FBARs, Form 14654 non-willfulness certification, and a 5% miscellaneous offshore penalty on the highest year-end aggregate balance. The Foreign track waives the 5% penalty. Eligibility turns on the non-willful standard — negligent failure, mistake of law, or good-faith misunderstanding rather than intentional disregard. Many Lubbock dual-national filers meet the standard; case-by-case analysis is required.

What if I have unfiled returns going back several years?

The IRS Voluntary Filing Compliance policy and IRM 5.1.11.6 generally require the last six years of returns to bring a taxpayer back into compliance. Filing prior-year returns is the first step before any OIC, IA, or CNC request — IRC § 7122(d) compliance is a prerequisite for an Offer. Refunds claimed on returns filed more than three years after the original due date are time-barred under IRC § 6511(b)(2). Texas has no state PIT filing obligation, so there is no state-side filing-compliance gap to close on personal returns; Texas businesses with unfiled franchise-tax reports may use the Comptroller's Voluntary Disclosure Agreement program under 34 Tex. Admin. Code § 3.4. ITIN-renewal lapses are a frequent cause of unfiled-return clusters in Lubbock's Hispanic-American population.

Can the IRS levy my Lubbock bank account or wages?

Yes — after a Final Notice of Intent to Levy (CP90 or LT11) and expiration of the 30-day Collection Due Process window under IRC § 6330, the IRS may levy bank accounts at PlainsCapital Bank, Prosperity Bank, City Bank, FirstBank & Trust, South Plains Bank, Wells Fargo, JPMorgan Chase, or any Lubbock-licensed institution, and serve wage levies on Texas Tech University, TTU Health Sciences Center, Covenant Health, University Medical Center, Lubbock Independent School District, City of Lubbock, Reese Technology Center tenants, and other Lubbock employers. A timely Form 12153 CDP request halts collection while the case is reviewed by the IRS Independent Office of Appeals. After a CDP determination, the taxpayer has 30 days to petition the U.S. Tax Court under IRC § 6330(d)(1).

I receive NIL income as a Texas Tech Red Raiders athlete. How is that taxed?

Name, Image, and Likeness compensation is taxable income under IRC § 61(a)(1). For a Red Raiders athlete, NIL income is generally self-employment income reported on Schedule C, with self-employment tax under IRC § 1401 at 15.3% on net earnings up to the Social Security wage base. Out-of-state appearance fees create multi-state nexus questions — California, New York, and other PIT states will source the appearance income to the state where the work occurred. Quarterly estimated tax under IRC § 6654 applies. Texas has no state PIT, so the home-state liability is purely federal. NIL collectives may issue Form 1099-NEC or, where collective payments flow through an LLC structure, Form 1099-K or K-1.

My passport is on hold because of an IRS tax debt. Can that be reversed?

Yes. IRC § 7345 directs the IRS to certify “seriously delinquent tax debt” (indexed threshold of $62,000 for 2025) to the State Department, which then denies or revokes a US passport. Reversal under IRC § 7345(e) requires either full payment, an accepted Offer in Compromise, a streamlined or full-pay installment agreement, a timely CDP request, Innocent Spouse relief under IRC § 6015, or a finding of identity theft. For Lubbock taxpayers with international academic-medical conference obligations, family travel to Mexico, or international cotton-marketing travel, the certification is particularly disruptive. We coordinate the IRS resolution path that triggers the fastest decertification under IRM 5.19.1.4.

What is the federal Trust Fund Recovery Penalty and who is at risk in Lubbock?

The Trust Fund Recovery Penalty under IRC § 6672 imposes 100% personal liability on responsible persons — officers, directors, partners, check-signers, payroll managers — for the trust-fund portion (withheld income tax and employee FICA) of unpaid Form 941 employment taxes. Lubbock restaurants and bars near the TTU campus, cotton-gin operations across the South Plains, oilfield-services trucking firms running US-84 and I-27, construction firms working Reese Technology Center and Lubbock Preston Smith International Airport projects, and hospitality operators downtown are the most common targets. The IRS uses Form 4180 interviews to identify responsible persons. Defense centers on lack of willfulness, lack of authority over the funds, and lack of knowledge of the unpaid trust-fund balance.

A tornado damaged my Lubbock home or business last year. How does federal disaster-relief work?

For a federally declared disaster — the Texas Panhandle tornado season generates these regularly — IRC § 165(h) allows a casualty-loss deduction for the unreimbursed property damage, subject to the $100-per-event floor and a 10%-of-AGI floor for personal-use property. IRC § 7508A postpones federal filing and payment deadlines for taxpayers in the disaster area for a period announced by IRS Notice. IRC § 1033(h) defers gain on insurance proceeds reinvested in qualifying replacement property. For Schedule F farm operations damaged by tornado, IRC § 451(g) defers income on crop-insurance proceeds for one year, and Section 1033 deferral applies to livestock-loss insurance proceeds. The combination can substantially reduce the federal tax bite in a disaster year.

About the author

This page was written and reviewed by Parham Khorsandi, Esq., Managing Attorney of Victory Tax Lawyers, LLP. Cal Bar #266658. Admitted to practice before the United States Tax Court. Mr. Khorsandi has resolved over 2,000 federal tax matters and secured more than $100 million in tax relief for clients across all 50 states, with a substantial South Plains and West Texas case load including Texas Tech University and TTU Health Sciences Center faculty, Covenant Health and UMC physicians, Plains Cotton Cooperative producers, Permian and Anadarko Basin working-interest owners, Texas Panhandle wind-energy developers, and Hispanic-American dual-national filers with Mexican-bank disclosure exposure.

Page last reviewed: . Editorial standard: every federal-statute citation links to law.cornell.edu (Legal Information Institute, Cornell Law School). Every Texas statute citation links to statutes.capitol.texas.gov. Every administrative authority links to its primary .gov source. Material changes to the law are reflected within 30 days of effective date.

Attorney Advertising. This page is provided by Victory Tax Lawyers, LLP for general informational purposes only. Nothing on this page constitutes legal advice, creates an attorney-client relationship, or substitutes for consultation with a licensed attorney about your specific tax matter. Prior results described or referenced do not guarantee a similar outcome. Each tax case turns on its individual facts, applicable law, and the discretion of the Internal Revenue Service, the Texas Comptroller of Public Accounts, the U.S. Tax Court, the State Office of Administrative Hearings, or other adjudicating body.

Victory Tax Lawyers, LLP is California-Bar-admitted with its principal office at 1100 S. Robertson Blvd., Los Angeles, CA 90035. The firm represents clients in federal tax matters nationwide via Form 2848 Power of Attorney and admission to the United States Tax Court. The firm is not admitted to practice in the courts of the State of Texas; where a Texas state-court appearance is required, the firm associates with locally admitted counsel. Texas Comptroller administrative matters are handled remotely via Form 50-307 and Form 86-114.

IRS Circular 230 Disclosure: The discussion of U.S. federal tax issues on this page is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties imposed under the Internal Revenue Code or for promoting, marketing, or recommending to another party any tax-related matters addressed. For specific tax advice, consult independent tax counsel.

Related practice areas

Offer in Compromise

IRC § 7122 settlements

Installment Agreement

IRC § 6159 payment plans

Tax Lien Help

NFTL release and discharge

Tax Levy Defense

IRC § 6343 release

Audit Representation

IRS examinations

Penalty Abatement

IRC § 6651 relief

Back Taxes

Unfiled-return resolution

Texas Tax Attorney

Statewide hub

Authorities cited on this page