I am an Ohio tax attorney serving as the first call my clients make when faced with a tax challenge. The more complicated the challenge, the more I can help you and your company.

 

Typically, my clients own or manage a business. I work directly with clients to save them substantial amounts of money and resolve even their most complicated tax and general business issues. My clients think of me as their trusted advisor that, while valuable, is so hard to find.

I concentrate my practice on transactions with federal tax implications involving Ohio sales, income and commercial activity taxes. This includes sales of real property, the acquisition/sale of businesses and comprehensive Ohio tax audits and planning. I share my knowledge through following and creating key developments, speaking, and writing to both legal and non-legal audiences.  My experience helps me achieve the best possible results as efficiently as possible for each and every client.

Steve Dimengo

  • Experience
      • Serves as department head of the Taxation Section of the Business Practice Group (also served 1995-2006)
      • Practices primarily in consultation and representation with respect to federal, multistate and Ohio tax law matters
      • Engaged to structure proposed transactions in a manner to obtain optimum tax minimization
      • Substantial representation before the Ohio Tax Commissioner, Ohio Board of Tax Appeals and the Ohio Supreme Court, as well as before the Internal Revenue Service
      • Served as Business Practice Group Leader
      • Served as vice president, secretary and treasurer of the firm’s board of managers
      • Joined the firm as an associate in 1989; elected partner in 1994
      • REPRESENTATIVE MATTERS/REPORTED CASES
      • Renacci v. Testa, Ohio Supreme Court 2014-1893
      • Marc Glassman, Inc. v. Levin, Ohio Supreme Court, 2008-Ohio-3819
      • Stein, Inc. v. Tracy, Ohio Supreme Court, 84 Ohio St. 3d. 501 (1999).
      • WCI Steel, Inc. v. Testa, Ohio Supreme Court, 2011-Ohio-3280.
      • Crown Communications, Inc. v. Testa, Ohio Supreme Court, 2013-Ohio-3126.
      • Funtime, Inc. v. Zaino, Ohio Supreme Court, 105 Ohio St. 3d 74 (2004).
      • The Dannon Company Co., Inc. v. Tracy, Ohio BTA Case No. 97-M-233 (September 11, 1998).
      • General Electric Credit of Tennessee v. Tracy, Ohio BTA Case No. 95-K-221 (June 27, 1997).
      • E.G. Baldwin & Associates, Inc. v. Tracy, Ohio BTA Case No. 95-K-222 (May 30, 1997).
      • Express Packaging, Inc. v. Limbach, Ohio BTA Case No. 89-K-22 (September 18, 1992).
      • U.C. Industries v. Limbach, Ohio BTA Case No. 89-J-1070 (August 7, 1992).
      • WCI Steel, Inc. v. Testa, Ohio BTA No. 2005-A-1565 (December 28, 2012).
      • Reiter Dairy, Inc. v. Limbach, Ohio BTA No. 90-Z-503 (January 15, 1993).
      • Haberman v. Tracy, Ohio BTA 91-A-1639 (March 19, 1993).
      • Heartland Education Community, Inc. v. Testa, Ohio BTA No. 2012-277 (September 3, 2014).
      • Pride of Cleveland Scooters LLC v. Joseph W. Testa, Tax Commissioner of Ohio Case No. 2016-375 (April 11, 2017).
      • Great Lakes Bar Control, Inc. v. Joseph W. Testa, Tax Commissioner of Ohio Case No. 2016-34 (April 14, 2017).
  • Education & Admissions
      • The University of Akron Law School, Akron, Ohio (J.D., cum laude, 1986)
      • The University of Akron, Akron, Ohio (M.A., 1986)
      • The University of Akron, Akron, Ohio (B.A., magna cum laude, 1983)
      • Certified Public Accountant (1987)
    • Admissions
      • Ohio Bar
      • U.S. District Court
      • U.S. Tax Court
  • Awards & Honors
      • Named in Best Lawyers in America® "Lawyer of the Year" for Tax Law (2017)
      • Listed in Best Lawyers in America® (2003-2017)
      • Selected for inclusion in Ohio’s Super Lawyers® (2004-2017), as voted by his peers
      • Martindale-Hubbell Peer Review Rating of AV® Preeminent™, which is the highest possible rating in both legal and ethical standards as established by confidential opinions from members of the Bar.
      • Selected for inclusion in Ohio’s Super Lawyers Business Edition® for Tax Law (2014)
      • Recipient: Distinguished Alumni Award from the Archbishop Hoban High School Alumni Association (2013)
      • Named Akron Best Lawyers® ‘Tax Lawyer of the Year’ (2012)
      • Listed in Super Lawyers Corporate Counsel Edition® for Tax Law (2009)
      • Listed in Northern Ohio Live – Ohio’s Top Lawyers (2003)
      • Listed in Inside Business Magazine as a Leading Lawyer in Northeast Ohio in Tax Law, as voted by his peers (2001)
      • Recipient: Dr. Frank L. Simonetti Distinguished Alumni Award from the University of Akron College of Business (2015)
  • Professional & Civic Involvement
      • Adjunct Professor: The University of Akron Master of Taxation Program (State and Local Tax)
      • Secretary and Trustee: Archbishop Hoban High School
      • Chairman, Archbishop Hoban High School Trust Fund
      Past Affiliations
      • Appointed: Ohio Tax Commissioner’s Advisory Council
    • Associations
      • Member: Taxation Section: Akron Bar Association
      • Member: American Bar Association
      • Member: Ohio State Bar Association
      • Chair, Taxation Section, including Sales & Use Tax Subcommittee: Ohio State Bar Association
  • Presentations & Publications
    • <strong>Presentations:</strong> <ul> <li>“Basic Manufacturing Exclusions and Exemptions”</li> <li>“Can Anything be a Business Fixture” Ohio Tax Conference”</li> <li>“Choice of Entity for Holding Real Property”</li> <li>“Cutting Edge Tax Planning”</li> <li>“Exiting Business: Ohio Income Tax Considerations”</li> <li>“Maximizing Sales and Use Tax Exemptions to Taxation”</li> <li>“Minimizing Sales &amp; Use Tax”</li> <li>“Nexus Issues and Considerations”</li> <li>“Ohio Sales/Use Tax: Recent Trends, Developments and Planning Opportunities”</li> <li>“Ohio Sales and Use Tax Implications for the Construction and Manufacturing Industries”</li> <li>“Ohio Sales &amp; Use Tax: New Audit Developments &amp; Refund Policies”</li> <li>“Ohio’s State and Local Tax Landscape – Facilitating Business Growth and Stability”</li> <li>“Representing Your Client in a Sales Tax Audit”</li> <li>“Sales &amp; Use Tax in Ohio”</li> <li>“Sales &amp; Use Tax: Maximizing Sales/Use Tax Exemption for Manufacturers”</li> <li>“Tax-Free (Like-Kind) Exchanges of Real Estate”</li> <li>“Understanding Sales and Use Tax”</li> <li>“What You Need to Know About Ohio’s New and Old Tax Provisions”</li> </ul> <strong>Publications:</strong> <ul> <li>"<a href="http://digital.propertiesmag.com/publication/?m=15890&amp;l=1#{&quot;issue_id&quot;:287062,&quot;page&quot;:48}" target="_blank">Is That Improvement/Construction Real Property</a>?" <em>Properties Magazine</em> (2016)</li> <li>"<a href="http://www.crainscleveland.com/article/20150824/BLOGS05/150829952/increased-focus-on-ohio-use-tax-is-your-business-an-easy-target-for" target="_blank">Increased Focus on Ohio Use Tax: Is Your Business an Easy Target for the Ohio Department of Taxation</a>," Crain's Akron Business Guest Blog (2015)</li> <li>"<a href="http://www.crainscleveland.com/article/20150322/CUSTOM04/303209999/ohio-tax-incentives-savings-for-small-midsize-businesses-critical" target="_blank">Ohio Tax Incentives, Savings for Small, Midsize Business: Critical Planning Opportunities</a>," <em>Crain's Cleveland Business Blog</em> (2015)</li> <li>Quoted in "<a href="http://www.akronlegalnews.com/editorial/12076" target="_blank">Advocates and Opponents Weigh in on HB 5</a>," <em>Akron Legal News</em> (2015)</li> <li>“How to Avoid Tax When Disposing of Real Property,” <em>Law 360</em> (2014)</li> <li>“Under Audit: Increased Scrutiny of Restaurants for Ohio Sales Tax,” <em>a la carte Magazine</em> (2013)</li> <li>“Refund Opportunity: Sales Tax Exemptions Available for Restaurant Purchases,” <em>a la carte Magazine</em> (2013)</li> <li>“Low Tax Rates and Incentives Give Ohio a Business-Friendly Landscape, Spurring Economic Recovery and Growth,” <em>Journal of Multistate Taxation and Incentives</em> (2012)</li> <li>“Taxpayer Permitted to Present Newly Prepared Valuation at Board of Tax Appeals,” <em>Journal of Multistate Taxation and Incentives </em>(2012)</li> <li>Other various tax articles appearing in:</li> <li><em>The Ohio CPA Journal</em></li> <li><em>Ohio Tax Review</em></li> <li>The Akron/Canton Chapter of the Ohio Society of CPAs newsletter</li> <li><em>Small Business Journal</em></li> <li><em>Akron Tax Journal</em></li> <li><em>The University of Akron Law Review</em></li> <li><em>The Advisor, </em>a Buckingham, Doolittle &amp; Burroughs publication</li> <li><em>Business Compass</em>, a Buckingham, Doolittle &amp; Burroughs publication</li> </ul>