Lacy Leonard


Lacy Leonard, trial attorney, is a partner with Martens, Todd, Leonard & Ahlrich a tax litigation law firm located in downtown Austin, Texas. She and other members of her law firm limit their practices to Texas tax, multi-state, and federal tax controversies and litigation. Ms. Leonard represents clients in administrative proceedings before the Texas Comptroller’s office, the Texas State Office of Administrative Hearings, and in Texas state courts.

Her recent appellate cases include: Taylor & Hill, Inc. v. Combs, No. D-1-GN-10-004429 (200th Judicial Dist. Ct., Travis County, Tex. July 27, 2011).; Combs v. Newpark Res., Inc., 422 S.W.3d 46 (Tex. App.—Austin 2013, no pet.).; Titan Transp., LP v. Combs, 433 S.W.3d 625 (Tex. App.—Austin 2014, pet. denied).; and Hegar v. CGG Veritas Servs. (U.S.), Inc., No. 03-14-00713-CV, 2016 WL 1039054 (Tex. App.—Austin Mar. 9, 2016, no pet.) (mem. op.).

She also represents federal tax clients in administrative appeals, before the United States Tax Court, and in the Courts of Appeals. Ms. Leonard has eight years of substantial trial experience. She has successfully tried numerous cases to judgment before courts throughout Texas. She speaks at Texas sales and use tax seminars throughout the state and assists in preparing the Texas sales and use tax course materials.

Ms. Leonard received her J.D. degree from Southern Methodist University School of Law in May of 2003. She also earned a bachelor of arts in government from the University of Texas.

She may be reached by e-mail at and by phone at (512) 542-9898.