Kunal Patel, Partner

Kunal Patel, JD is a Houston tax lawyer representing individuals and small businesses before the Internal Revenue service. He represents taxpayers in audits, appeals, collections, and foreign compliance matters. While other members of our firm provide other services, Mr. Patel focuses primarily in offshore compliance and cross-border tax issues.

houston tax attorney

Education

Mr. Patel graduated from the University of Texas at Austin, recognized on the University Honors list. Subsequently he graduated from the University of Houston Law Center where he was invited to the Houston Business and Tax Journal after successfully competing in the write-on competition.

Career

After law school, Mr. Patel pursued his interest in tax by working at the IRS for several years. His experience as an IRS examiner provided him with a unique perspective of IRS procedures and policies. He has been involved in hundreds of IRS examinations on both sides of the table, and has represented clients in audits, appeals, and litigation.

After the IRS, Mr. Patel worked at KPMG LLP. where he provided expat tax services and handled tax controversies for assignees of multinational corporations. He wormed on cross-border tax issues involving expatriates and foreign nationals. At KPMG he gained experience in reporting of foreign assets and foreign income, and is knowledgeable of issues such as:

  • Interpreting and applying tax treaties
  • Classification and reporting of investments in passive foreign investment companies
  • Foreign income sourcing rules
  • Tax residency issues
  • Section 911 Foreign earned income exclusions
  • Section 901 Foreign tax credits
  • Interpretation and application of totalization agreements
  • And other taxation issues involving expatriates and immigrants

While at KPMG, he handled tax controversy matters for clients that involved foreign income and asset reporting, and other issues.

Personal

Mr. Patel has been a Houstonian for 11 years, where he resides with his wife, who is a CPA, and two children.

Licensed by the State Bar of Texas

Authorized to practice before the U.S. Tax Court nationwide.

Member of American Bar Association, Taxation Section

Published works

Co-author, Foreign Accounts Compliance, 2018 ed (Thomson Reuters)