Higgs Law


Sam Higgs

Business | Tax | Technology | Estate Planning


Samuel (“Sam”) Higgs is a dynamic and seasoned attorney, bringing a sophisticated blend of legal expertise and business acumen to Higgs Law PLLC, where he serves as the founding partner. Based in Houston, Texas, Sam specializes in tax and business law, focusing on providing top-tier legal counsel and strategic solutions to a diverse clientele.

Armed with a Juris Doctor and a Master of Business Administration from Texas Tech University, Sam’s dual qualifications uniquely position him to bridge the complex worlds of law and business. His practice spans various aspects of business and tax law, including entity formation, contract negotiation, mergers and acquisitions, compliance, and tax planning. Sam’s approach to legal practice is deeply rooted in a commitment to understanding each client’s specific needs and objectives, ensuring that he provides tailored advice and practical solutions.

Throughout his career, Sam has earned a reputation for his proactive and client-centered service, consistently achieving effective outcomes for businesses ranging from local startups to multinational corporations. His legal abilities is complemented by his dedication to maintaining strong client relationships, which he believes are the cornerstone of effective legal representation.

Sam’s expertise extends beyond typical legal services; he is also a trusted advisor in tax credits, IRS controversies, and estate planning. His work in these areas is characterized by a meticulous attention to detail and a strategic approach to minimizing liabilities and maximizing financial and operational efficiencies.

In addition to his professional endeavors, Sam is a committed contributor to the broader legal community through his publications and speaking engagements. His writings on topics like the implications of the Public Readiness and Emergency Preparedness Act and issues within the U.S. prison system have garnered attention for their insightful analyses and proposed solutions.

Sam Higgs is not only an advocate for his clients but also a visionary in the legal field, continuously seeking to innovate and adapt in an ever-evolving landscape. His work at Higgs Law PLLC exemplifies his dedication to excellence, integrity, and the pursuit of justice and client satisfaction.

Relevant Representations

Samuel has an extensive track record of successfully navigating complex legal scenarios across a range of disciplines within business and tax law. Below are select highlights that showcase his capability and strategic approach in providing legal services:

Business Law

Formation and Structuring of New Enterprises: Guided multiple startups through the process of entity selection and formation, advising on the legal structures best suited for their operational needs and growth objectives. This includes creating corporations, partnerships, and limited liability companies, tailored to client-specific situations.

Contract Negotiations for a Technology Firm: Acted as counsel for company within different industries, including tech, engaging in matters that included overseeing the drafting and negotiation of key contracts with suppliers and customers. His efforts not only secured favorable terms but also established strong legal safeguards to protect proprietary information and comply with international trade regulations.

Mergers and Acquisitions: Sam provided end-to-end legal guidance, including due diligence, negotiation of franchisor asset purchase agreements, and advising on regulatory compliance. This transaction enabled the client to significantly expand their market share and operational capabilities.

Tax Law

Defense of Local City Government. Successfully defended a local city government, during an conducted by the Internal Revenue Service over challenges in various reporting, filing, and classification of income and expenses.

Defense of R&D Tax Credits. Defended an award-winning architecture firm during an IRS audit challenge over claimed R&D tax credits. Sam’s strategic defense highlighted the innovative nature of the company’s projects, securing the retention of critical tax benefits.

Tax Strategy for Multinational & International Operations. Developed comprehensive tax planning strategies for a U.S.-based company with operations in multiple countries, optimizing their tax liabilities and ensuring compliance with varying international tax laws and treaties.

Estate Planning

Complex Estate Planning: Crafted a sophisticated estate plan for a high-net-worth individual, including the establishment of several trusts, detailed wills, and healthcare directives. This strategy effectively minimized the estate’s tax burden while ensuring the client’s wishes were honored and family members were financially protected.

Administration of Estates: Provided legal guidance through the probate process for the estate of a prominent business owner, addressing complex issues related to business succession, asset distribution, and tax implications. This involved close coordination with family members and other advisors to ensure a smooth transition and resolution of potential disputes.

These are some of the few matters that help illustrate Sam Higgs’ ability to deliver comprehensive, client-focused legal solutions that address the intricate needs of his clients, spanning the full spectrum of business, tax, and estate planning issues. His proactive approach and dedication to excellence ensure that clients receive not only legal advice but also strategic insights that contribute to their long-term success and stability.

Professional Credentials & Education


J.D., Texas Tech University, School of Law.

M.B.A., Texas Tech University, Rawls College of Business.

B.A. in Economics, The University of Texas at Austin.

Certificate in Computer Science, The University of Texas at Austin.


State Bar of Texas

U.S. Tax Court


Space Law, Top Grade Award, Texas Tech School of Law (2021).

Law Practice Technology, Top Grade Award, Texas Tech School of Law (2019).


  • American Bar Association, Member, 2021-Present
  • Houston Bar Association, Member, 2021-Present
  • Ducks Unlimited, Member, 2019-Present


Property Protection in a Pandemic, Global Biosecurity Law Symposium (2020).

Maximizing Clientele: Online Legal Marketing in a Digital Era, Law Practice Technology Presentation (2019).


Attempting to Mitigate COVID-19: Does the Public Readiness and Emergency Preparedness Act Provide Patent Infringement Immunity, Journal of Biosecurity, Biosafety, and Biodefense Law (2022).

The Issue with Prisons in the United States, Texas Undergraduate Law Review Journal (2017).