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The University of Houston Law Center Faculty

Peter  Lowy

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Pete Lowy is currently the Global Tax Dispute Resolution Manager for Shell Oil Company where he focuses on resolving disputes with tax authorities throughout the world.  Lowy also serves as an Adjunct Professor at the University of Houston Law Center, where he teaches two courses: Tax Controversies and Tax Research.  Lowy also chairs the American Bar Association Tax Section’s Committee on Court Procedure & Practice. 

Lowy has published articles in several well-known tax journals and is the author of U.S. Federal Tax Research, Tax Management Portfolio Series, 100 (2005) (new edition forthcoming); co-author of Responsible Person and Lender Liability for Trust Fund Taxes - Sections 6672 and 3505, Tax Management Portfolio Series, 639 3d(2010); and a contributing editor to Effectively Representing Your Client Before the IRS, 4th Edition (ABA 2008). 

Dedicated throughout his career to pro bono work, Lowy is the recipient of the ABA Tax Section’s 2003 Pro Bono Award.  He is also immediate past-chair of the ABA Tax Section’s Pro Bono Committee, and currently coordinates the Tax Court Calendar Call Program in Houston, Texas.  Lowy devotes time each year to represent underprivileged taxpayers including a successful effort in 2010 to obtain a reversal in the U.S. Court of Appeals for the Fifth Circuit. 

Lowy has participated in a broad range of litigated tax cases including:  Terrell v. Comm’r, 625 F.3d 254 (5th Cir.  2010); Pennzoil Quaker-State v. U.S., 511 F.3d 1365 (Fed. Cir. 2008); Reimels v. Comm’r, 436 F.3d 344 (2d Cir. 2006); Shell Petroleum Inc. v. U.S., 2008 U.S. Dist. LEXIS 51180 (S.D. TX. July 3, 2008); St. Charles v. Shell Oil Co., 2007 U.S. Dist. LEXIS 41183 (E.D. La. June 6, 2007); Harris County Appraisal District v. Shell Oil Co., 2008 Tex. App. LEXIS 3671 (Tex. App. – Houston 2008); In re ExxonMobil, 153 S.W.3d 620 (Tex. App. – Amarillo 2004); Jim Wells County v. El Paso Prod. Oil & Gas Co., 189 S.W.3d 861 (Tex. App. – Houston 2006); Ray v. Comm’r, T.C. Summary Opinion 2006-110; Goode v. Comm’r, T.C. Summary Opinion 2007-73.  In his career, Lowy has also participated in over 75 successful settlements of litigated cases and protests before IRS Appeals and other administrative-level tax tribunals.

Lowy graduated from New York University School of Law where he received his LLM in Taxation, and Tulane University School of Law where he received his JD and was on the Tulane Law Review.  After law school, Lowy clerked for a U.S. District Court and then for the U.S. Tax Court.  Lowy is a member of the New York and Texas bars.