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George Matthew Gerachis
George Matthew Gerachis
Partner — Tax
Partner — Tax

George Matthew Gerachis

George Matthew Gerachis

Texas Tower
845 Texas Avenue
Suite 4700
Houston, Texas 77002

start quote symbolI have the good fortune to lead a group of tax lawyers who not only enjoy mastering the intricacies of the tax code, but who also communicate in plain English and look for practical ways to help clients achieve their objectives.end quote symbol
George Matthew Gerachis

Experience Highlights

  • U.S. and non-U.S. based multinational public companies with providing outside tax counsel on issues spanning the Internal Revenue Code; experienced in using wide array of alternative dispute resolution techniques, including mediation, arbitration, fast track settlement, Pre-Filing Agreements; and has handled summons enforcement matters

  • Publicly traded partnerships, such as MLPs, and private partnerships in disputes concerning the partnership tax provisions of Subchapter K, including disputes over allocations, distributions and basis adjustments; extensive experience handling partnership examinations and litigation under both the TEFRA and BBA Centralized Partnership Audit regimes

  • Federal income tax and excise tax refund litigation in the U.S. District Courts

  • Disputes between formerly affiliated corporations in resolving disputes under tax sharing agreements as well as tax indemnification disputes between parties to merger & acquisition transactions

  • Private equity and hedge funds and their investors in TEFRA and non-TEFRA partnership examinations involving a variety of partnership and international tax issues, including the sourcing of income, withholding tax, and existence of a U.S. trade or business

  • Global high-net-worth individuals and their closely held companies in IRS audit initiative

  • Corporate clients—both “inbound” and “outbound”—in establishing, documenting, and defending intercompany transfer pricing strategies and policies; extensive experience in disputes involving cost-sharing arrangements; has negotiated Advance Pricing Agreements

  • The Williams Companies, Inc. v. Energy Transfer Equity, L.P., __ A.3d. __ WL 1090912 (Del. 2017), affirming WL 3576682 (Del. Ch. June 24, 2016) (Member of trial team representing Energy Transfer Equity, LP in Delaware Chancery Court in litigation over termination of merger agreement with The Williams Companies based on failure of condition precedent relating to the provision of a tax opinion under Section 721 of the Internal Revenue Code; trial result for Energy Transfer affirmed by Delaware Supreme Court)

  • BMC Software Inc. v. Commissioner, No. 13-60684 (5th Cir., March 13, 2015) – Reversing Tax Court on IRC §965 dividends received deduction for repatriated cash

  • Trinity Industries, Inc. v. U.S., 757 F.3d 400 (2014) – Affirming in part and vacating and remanding in part, District Court on research and development tax credit “consistency rule”

  • Halliburton Co. v. Commissioner, 946 F.2d 395 (1991) – Affirming Tax Court and upholding bad debt and worthless stock deductions arising from 1979 Iranian expropriation

  • Corporate spin-offs and other divisive transactions 

  • Technology licenses and joint ventures 

  • Pass-through entities including REITs and publicly traded partnerships (MLPs) in a variety of transactional matters

  • Business clients in structuring complex financing arrangements, including the use of hybrid instruments and hybrid entities 


  • University of Virginia Law School, J.D., 1983
  • University of Virginia, B.A. with high distinction, 1979
  • Chambers USA, Tax (Texas), 2005−2014, 2016; Tax: Litigation (Texas), 2017−2024; Tax: Controversy (Nationwide), 2011, 2013−2014, 2016−2024
  • Legal 500 U.S., General Commercial Disputes, 2017; Tax: International Tax, 2012−2016, 2018–2024; Employee Benefits and Executive Compensation, 2011, 2015–2017 and 2020; Tax: U.S. Taxes: Contentious, 2011–2024; Tax: U.S. Taxes: Non-Contentious, 2011, 2013–2015, 2017, 2018, 2020–2022
  • The Best Lawyers in America© (BL Rankings, LLC), “Lawyer of the Year,” Litigation and Controversy–Tax (Houston), 2017, 2020
  • The Best Lawyers in America© (BL Rankings, LLC), (Houston): Tax Law, 2001−2024; Litigation and Controversy–Tax, 2011−2024
  • Selected to the Texas Super Lawyers list, Super Lawyers (Thomson Reuters), 2003−2023
  • International Tax Review: World Tax Review, Leading Lawyer list, 2005−2008, 2021, 2022, and 2024
  • Texas Lawyer (American Lawyer Media), Texas Trailblazer, 2020
  • Texas Lawyer (American Lawyer Media), Best Mentor, 2020
  • Who’s Who Legal (Law Business Research Ltd.); Corporate Tax, 2017
  • Member: American Bar Association, Tax Section: Court Procedure Committee, U.S. Activities of Foreigners and Tax Treaties; Houston Bar Association; International Fiscal Association
  • Texas
  • U.S. Tax Court
  • U.S. District Courts (various)
  • U.S. Court of Appeals for the Fifth Circuit
  • German
  • Spanish
  • “Changes and Developments in IRS Examinations and Appeals,” UT Law Parker C. Fielder Oil and Gas Tax Conference, November 22, 2019 (panelist)
  • “What Technology Clients Need to Know About the New Tax Act,” Intellectual Property CLE Series, V&E Houston Office, February 1, 2018 (speaker)
  • “New Proposed Regulations for BBA Partnership Audits Allow for Push Out Elections in Tiered Partnerships,” V&E Tax Update E-communication, December 19, 2017 (co-author)
  • “Tax Reform Advances: White House and Congressional Republican Leaders Release Unified Framework,” V&E Tax Update E-communication, October 3, 2017 (co-author)
  • “The New Era of Partnerships As Taxpayers,” American Investment Council, September 28, 2017, (co-author)
  • “Relief for Taxpayers Affected by Hurricane Harvey,” V&E Tax Update E-communication, August 31, 2017 (co-author)
  • “A Greek Company Mines for Magnesite and Strikes Gold for Inbound Investors,” V&E Tax Update E-communication, July 17, 2017 (co-author)
  • “New IRS Campaign Targets Non-U.S. Companies That Have Not Filed U.S. Tax Returns,” V&E Tax Update E-communication, June 1, 2017 (co-author)
  • “The IRS Incorrectly Concludes that an FCPA Civil Disgorgement Payment is a Nondeductible Fine or Penalty,”Tax Notes, September 26, 2016 (co-author)
  • “Cross-Border Legal Issues for In-House Counsel,” Corporate Counsel Institute, Dallas, Texas, May 6, 2016
  • “Changes to the Partnership Audit Tax Rules – What Partnerships Need to Consider Now,” February 4, 2016 (presenter)
  • “Dramatic Changes to Partnership Audit Rules and Their Implications for Existing Partnerships,” V&E Tax Update E-communication, November 5, 2015 (co-author)
  • Changes to the Partnership Audit Tax Rules – What Partnerships Need to Consider Now
  • Changes to the Partnership Audit Tax Rules – What Partnerships Need to Consider Now
  • “Partnership Tax Audits,” TEI’s 69th Annual Conference, Houston, Texas, November 3, 2014
  • “Current Issues, Pitfalls and Best Practices Involving Audits, Controversies, and Dispute Resolution for Taxpayers in the Oil and Gas Industry,” 12th Biennial Parker C. Fielder Oil and Gas Tax Conference, Houston, Texas, November 22, 2013
  • “Tax Controversy Update,” V&E Client Presentation, Houston, Texas, November 7, 2013
  • “The Uncertain World of Uncertain Tax Position Disclosures and Privilege,”Bloomberg BNA Daily Tax Report, March 23, 2012 (co-author)