Steven A. Dimengo

Taxation Practice Group Leader

  • Areas of Practice

    • Taxation
    • Business
    • Real Estate & Construction

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. This includes representing the Cincinnati Reds before the Ohio Supreme Court to exempt their purchases of bobbleheads (and other promotional items) from Ohio sales/use tax.

 

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 Ohio sales, income and commercial activity taxes as well as transactions with federal tax implications. This includes comprehensive Ohio tax audits, appeals, and planning; sales of real property; and the acquisition/sale of businesses. 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
      • 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
      • 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
      • Serves as managing partner of the firm and is chairman of the Executive Committee
      • Serves as department head of the Taxation Section of the Business Practice Group (also served 1995-2006)
      • 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
        • Ohio Supreme Court:
          • Cincinnati Reds, LLC v. Testa, -- N.E.3d --, 2018-Ohio-4669.
          • East Manufacturing Corp. v. Testa, -- N.E.3d --, 2018-Ohio-2923.
          • Accel, Inc. v. Testa, 152 Ohio St.3d 262, 2017-Ohio-8798.
          • Renacci v. Testa, 148 Ohio St.3d 470, 2014-Ohio-3394.
          • Crown Communications, Inc. v. Testa, 136 Ohio St.3d 209, 2013-Ohio-3126.
          • WCI Steel, Inc. v. Testa, 129 Ohio St.3d 256, 2011-Ohio-3280.
          • Global Knowledge Training, LLC v. Levin, 127 Ohio St.3d 34, 2009-Ohio-1543.
          • Marc Glassman, Inc. v. Levin, 119 Ohio St.3d 254, 2008-Ohio-3819.
          • Castle Aviation, Inc. v. Wilkins, 109 Ohio St.3d 290, 2006-Ohio-2420.
          • Crew 4 You, Inc. v. Wilkins, 105 Ohio St.3d 356, 2005-Ohio-2167.
          • Funtime, Inc. v. Zaino, 105 Ohio St. 3d 74, 2004-Ohio-6890.
          • Shugarman Surgical Supply, Inc. v. Zaino, 97 Ohio St.3d 183, 2002-Ohio-5809.
          • Akron Mgt. Corp v. Zaino, 94 Ohio St. 3d 101, 2002-Ohio-63.
          • Maxxim Medical, Inc. v. Tracy, 87 Ohio St.3d 337, 1999-Ohio-136.
          • Stein, Inc. v. Tracy, 84 Ohio St. 3d. 501, 1999-Ohio-365.
          Ohio Board of Tax Appeals:
          • Defender Security Co. v. Testa, Ohio BTA No. 2016-1030 (Mar. 6, 2018).
          • Karvo Paving Co. v. Testa, Ohio BTA No. 2016-782 (Jan. 4, 2018).
          • Great Lakes Bar Control, Inc. v. Testa, Ohio BTA No. 2016-34 (Apr. 14, 2017).
          • Pride of Cleveland Scooters LLC v. Testa, Ohio BTA No. 2016-375 (Apr. 11, 2017).
          • Dulay v. Testa, Ohio BTA No. 2014-2074 (Dec. 3, 2015).
          • Heartland Education Community, Inc. v. Testa, Ohio BTA No. 2012-277 (Sept. 3, 2014).
          • WCI Steel, Inc. v. Wilkins, Ohio BTA No. 2005-A-1565 (Dec. 28, 2012).
          • Dannon Company Co., Inc. v. Tracy, Ohio BTA No. 97-M-233 (Sept. 11, 1998).
          • General Electric Credit of Tennessee v. Tracy, Ohio BTA No. 95-K-221 (June 27, 1997).
          • E.G. Baldwin & Associates, Inc. v. Tracy, Ohio BTA No. 95-K-222 (May 30, 1997).
          • Haberman v. Tracy, Ohio BTA No. 91-A-1639 (Mar. 19, 1993).
          • Reiter Dairy, Inc. v. Limbach, Ohio BTA No. 90-Z-503 (Jan. 15, 1993).
          • Express Packaging, Inc. v. Limbach, Ohio BTA No. 89-K-22 (Sept. 18, 1992).
          • U.C. Industries v. Limbach, Ohio BTA No. 89-J-1070 (August 7, 1992).
  • 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
      • Listed in Best Lawyers in America® (2003-2019)
      • Selected for inclusion in Ohio’s Super Lawyers® (2004-2018), as voted by his peers
      • Named in Best Lawyers in America® "Lawyer of the Year" for Tax Law (2017)
      • 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.
      • Corporate Chair for JDRF Akron One Walk (2017)
      • 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
      • Trustee: Greater Akron Chamber of Commerce
      • Corporate Chairman: JDRF One Walk 2017
      • 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>Co-Author "<a href="http://www.crainscleveland.com/article/20170212/CUSTOM/302129998/ohio-tax-changes-on-the-horizon-sales-tax-to-become-even-more">Ohio tax changes on the horizon, sales tax t become even more significant</a>," <em>Crain's Cleveland</em> (2017)</li> <li>"<a href="http://digital.propertiesmag.com/publication/?m=15890&amp;l=1#{&quot;issue_id&quot;:287062,&quot;page&quot;:48}" target="_blank" rel="noopener">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" rel="noopener">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" rel="noopener">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" rel="noopener">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>