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Marcus J. Brooks

Marcus J. Brooks

Partner, Dallas
214.953.5949
mbrooks@jw.com
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Biography Recognition & Accolades Publications & Speeches Community Involvement News & Insights
Marcus J. Brooks

Marcus Brooks

Partner, Dallas
214.953.5949
mbrooks@jw.com
Email LinkedIn vCard Print
Recognition & Accolades Publications & Speeches Community Involvement Attorney News

Practice Areas

  • Tax

Experience

  • Tax Controversy & Litigation
  • Tax Transactional and M&A
  • Transactional Tax Planning

Biography

Marcus Brooks is a partner in the Tax practice group where he focuses his practice on tax controversy and litigation. He advises clients on complex tax matters and represents them in income tax and transfer tax matters during audits, before the IRS Appeals Office, and in various courts, including the U.S. Tax Court, U.S. District Courts, and Fifth Circuit Court of Appeals. Marcus has served as lead counsel in many high-stakes tax matters involving multi million-dollar adjustments and has represented clients in contested matters with state and local taxing authorities and in state court.

Marcus also advises clients on federal and state tax issues with respect to significant business transactions and tax compliance. His clients include private and publicly held companies, investment funds, estates, and individuals. He has broad tax expertise including partnership tax, corporate tax, international taxation and transfer pricing, and state tax implications of interstate business activities in multiple states.

Marcus’s practice often operates at the intersection of complex business and legal matters, enabling him to deliver comprehensive and practical solutions. He has served as outside general counsel or trusted advisor for several clients, offering strategic advice to effectively address challenges and capitalize on opportunities.

After earning his law degree, Marcus clerked for The Honorable James L. Dennis of the U.S. Court of Appeals for the Fifth Circuit. He has also served as an adjunct professor at Baylor University Law School, where he taught courses on the federal taxation of closely held business entities. Additionally, he taught federal tax research and procedure in Baylor’s Masters of Taxation Program. Marcus is Board Certified in Tax Law by the Texas Board of Legal Specialization and has been consistently named among The Best Lawyers in America.

Education

B.B.A., cum laude, Baylor University

J.D., with Highest Honors, University of Texas School of Law

  • Vice Chancellor
  • Order of the Coif
  • Texas Law Review

Bar Admissions

Texas

Court Admissions

  • United States Tax Court
  • United States Court of Appeals for the Fifth Circuit
  • United States District Court for the Northern, Southern, Eastern, and Western Districts of Texas

  • Board Certified in Tax Law, Texas Board of Legal Specialization
  • The Best Lawyers in America, (BL Rankings, LLC), 2021-2024, 2026
  • Texas Super Lawyers, Thomson Reuters, 2014-2018
  • Texas Rising Star, Super Lawyers by Thomson Reuters, 2010-2014

  • Author, “Employee Retention Credit (ERC) Changes under the One Big Beautiful Bill Act: Some Disallowances, Six-Year Statute of Limitations and Expanded Penalties,” Jackson Walker Insights (August 2025)

  • American Bar Association
  • State Bar of Texas
  • Travis County Bar Association
  • Waco-McLennan County Bar Association
  • Live Oak Classical School (Director, Chair of Finance Committee, President of Board, 2014-2020)
  • First Baptist Church of Waco (Trustee, Deacon Chair, Chair of Church Council, Member of Budget & Finance/Personnel Committees, 2010-present)
  • Greater Waco Legal Services (Board Member, 2016-2021)
  • Dr Pepper Museum (Board Chair, 2016; Board Member, 2013-2021)

USA flags

August 21, 2025
Attorney News

‘The Best Lawyers in America’ Features 350 Jackson Walker Attorneys in 2026 Edition, Including 10 “Lawyers of the Year” and 106 “Ones to Watch”

The Best Lawyers in America, a widely regarded guide to legal excellence, has recognized 350 Jackson Walker attorneys across 87 specialty practice areas in its 2026 edition, including 10 Lawyers of the Year and 106 Ones to Watch.

August 1, 2025
Insights

Key Tax Law Changes Under the One Big Beautiful Bill Act: A Comprehensive Overview

The One Big Beautiful Bill Act (OBBBA), enacted in 2025, brings sweeping changes to federal tax law, impacting individuals, businesses, investors, and the clean energy sector. Jackson Walker attorneys provide a summary of the major updates, with each section highlighting the core changes.

August 1, 2025
Insights

Employee Retention Credit (ERC) Changes under the One Big Beautiful Bill Act: Some Disallowances, Six-Year Statute of Limitations and Expanded Penalties

By Marcus J. Brooks, Aaron Pinegar, & Ashley P. Withers

Many ERC claimants are breathing a sigh of relief given the much toned-down version of the changes to the ERC enacted on July 4, 2025. As enacted, the One Big Beautiful Bill Act (the “OBBBA”) disallows all pending ERC claims submitted after January 31, 2024, related to the third and fourth quarter of 2021 only.

January 27, 2025
Attorney News

Marcus Brooks Joins Jackson Walker’s Tax Practice

Jackson Walker is pleased to announce the addition of Marcus Brooks as a partner in the Tax practice group.

More Attorney News

Recognition & Accolades

  • Board Certified in Tax Law, Texas Board of Legal Specialization
  • The Best Lawyers in America, (BL Rankings, LLC), 2021-2024, 2026
  • Texas Super Lawyers, Thomson Reuters, 2014-2018
  • Texas Rising Star, Super Lawyers by Thomson Reuters, 2010-2014

Publications & Speeches

  • Author, “Employee Retention Credit (ERC) Changes under the One Big Beautiful Bill Act: Some Disallowances, Six-Year Statute of Limitations and Expanded Penalties,” Jackson Walker Insights (August 2025)

Community Involvement

  • American Bar Association
  • State Bar of Texas
  • Travis County Bar Association
  • Waco-McLennan County Bar Association
  • Live Oak Classical School (Director, Chair of Finance Committee, President of Board, 2014-2020)
  • First Baptist Church of Waco (Trustee, Deacon Chair, Chair of Church Council, Member of Budget & Finance/Personnel Committees, 2010-present)
  • Greater Waco Legal Services (Board Member, 2016-2021)
  • Dr Pepper Museum (Board Chair, 2016; Board Member, 2013-2021)

Practice Areas

  • Tax

Experience

  • Tax Controversy & Litigation
  • Tax Transactional and M&A
  • Transactional Tax Planning

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