Steven A. Dimengo

• 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
• Served as department head of the Taxation Section of the Business Practice Group (1995-2006, 2009-2019)
• 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

• CheckFree Services Corp. v. Harris, Ohio BTA No. 2019-13 (October 10, 2024) (Ohio Sales/Use Tax)
• VVF Intervest, LLC v. Harris, Ohio BTA No. 2019-1233 (September 13, 2023) (Ohio CAT)
• Defender Sec. Co. v. McClain, 2020-Ohio-4594 (Ohio CAT)
• Great Lakes Bar Control, Inc. v. Testa, Tax Comm’r of Ohio, 2018-Ohio-5207 (Ohio Sales/Use Tax)
• Cincinnati Reds, LLC v. Testa, Tax Comm’r of Ohio, 2018-Ohio-4669 (Ohio Sales/Use Tax)
• E. Mfg Corp. v. Testa, Tax Comm’r of Ohio, 154 Ohio St.3d 200, 2018-Ohio-2923 (Ohio Sales/Use Tax)
• Accel, Inc. v. Testa, Tax Comm’r of Ohio, 152 Ohio St.3d 262, 2017-Ohio-8798 (Ohio Sales/Use Tax)
• Renacci v. Testa, Tax Comm’r of Ohio, 148 Ohio St.3d 470, 2014-Ohio-3394 (Ohio Penalty)
• Crown Communications, Inc. v. Testa, Tax Comm’r of Ohio, 136 Ohio St.3d 209, 2013-Ohio-3126 (Ohio Personal Property Tax)
• WCI Steel, Inc. v. Testa, Tax Comm’r of Ohio, 129 Ohio St.3d 256, 2011-Ohio-3280 (Ohio Personal Property Tax)
• Global Knowledge Training, LLC v. Levin, 127 Ohio St.3d 34, 2009-Ohio-1543 (Ohio Sales/Use Tax)
• Marc Glassman, Inc. v. Levin, 119 Ohio St.3d 254, 2008-Ohio-3819 (Ohio Sales/Use Tax)
• Castle Aviation, Inc. v. Wilkins, 109 Ohio St.3d 290, 2006-Ohio-2420 (Ohio Sales/Use Tax)
• Crew 4 You, Inc. v. Wilkins, 105 Ohio St.3d 356, 2005-Ohio-2167 (Ohio Sales/Use Tax)
• Funtime, Inc. v. Zaino, 105 Ohio St. 3d 74, 2004-Ohio-6890 (Ohio Sales/Use Tax)
• Shugarman Surgical Supply, Inc. v. Zaino, 97 Ohio St.3d 183, 2002-Ohio-5809 (Ohio Sales/Use Tax)
• Akron Mgt. Corp v. Zaino, 94 Ohio St. 3d 101, 2002-Ohio-63 (Ohio Sales/Use Tax)
• Maxxim Medical, Inc. v. Tracy, 87 Ohio St.3d 337, 1999-Ohio-136 (Ohio Sales/Use Tax)
• Stein, Inc. v. Tracy, 84 Ohio St. 3d. 501, 1999-Ohio-365 (Ohio Sales/Use Tax)

• Karvo Paving Co. v. Testa, Tax Comm’r of Ohio, Ohio BTA No. 2016-782 (Jan. 4, 2018) (Ohio Sales/Use Tax)
• Pride of Cleveland Scooters LLC v. Testa, Tax Comm’r of Ohio, Ohio BTA No. 2016-375 (Apr. 11, 2017) (Ohio Sales/Use Tax)
• Dulay v. Testa, Tax Comm’r of Ohio, Ohio BTA No. 2014-2074 (Dec. 3, 2015) (Ohio Sales/Use Tax)
• Heartland Education Community, Inc. v. Testa, Tax Comm’r of Ohio, Ohio BTA No. 2012-277 (Sept. 3, 2014) (Ohio Real Property Tax)
• WCI Steel, Inc. v. Wilkins, Ohio BTA No. 2005-A-1565 (Dec. 28, 2012) (Ohio Sales/Use Tax)
• Dannon Company Co., Inc. v. Tracy, Ohio BTA No. 97-M-233 (Sept. 11, 1998) (Ohio Sales/Use Tax)
• General Electric Credit of Tennessee v. Tracy, Ohio BTA No. 95-K-221 (June 27, 1997) (Ohio Sales/Use Tax)
• E.G. Baldwin & Associates, Inc. v. Tracy, Ohio BTA No. 95-K-222 (May 30, 1997) (Ohio Sales/Use Tax)
• Haberman v. Tracy, Ohio BTA No. 91-A-1639 (Mar. 19, 1993) (Ohio Income Tax)
• Reiter Dairy, Inc. v. Limbach, Ohio BTA No. 90-Z-503 (Jan. 15, 1993) (Ohio Sales/Use Tax)
• Express Packaging, Inc. v. Limbach, Ohio BTA No. 89-K-22 (Sept. 18, 1992) (Ohio Sales/Use Tax)
• U.C. Industries v. Limbach, Ohio BTA No. 89-J-1070 (August 7, 1992) (Ohio Sales/Use Tax)

• The University of Akron Law School (J.D., cum laude, 1986)
• The University of Akron (MTax, 1986)
• The University of Akron (B.A., magna cum laude, 1983)
• Certified Public Accountant (1987)

Admissions

• Ohio
• U.S. District Court
• U.S. Tax Court

• Selected for inclusion in Ohio’s Super Lawyers® (2004-2025), as voted by peers
• Recognized as one of Cleveland’s Top 50 Super Lawyers (2025)
• Recognized as one of Ohio’s Top 100 Super Lawyers (2025)
• Recognized in The Best Lawyers in America^®(2003-2025)
• Selected for inclusion in Chambers USA Guide 2024 - Tax in Ohio (2020-2024)
• Listed in Cleveland Magazine's The Cleveland 500 since 2021
• The University of Akron School of Law Distinguished Alumni Award (2022)
• Crain's Cleveland Business Notables in Law (2022)
• Named in Best Lawyers in America® "Lawyer of the Year" for Tax Law (2017 & 2021)
• 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)
• Dr. Frank L. Simonetti Distinguished Alumni Award from the University of Akron College of Business (2015)
• Selected for inclusion in Ohio’s Super Lawyers Business Edition® for Tax Law (2014)
• 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)

• Summit Education Initiative, Member, Board of Directors
• Greater Akron Chamber of Commerce Chair's Circle, Trustee
• The 50 Club of Cleveland
• United Way of Summit County, Member, Board of Trustees
• The University of Akron Master of Taxation Program (State and Local Tax), Adjunct Professor
• Archbishop Hoban High School, Secretary and Trustee
• Archbishop Hoban High School Trust Fund, Chairman

• JDRF One Walk 2017, Corporate Chairman
• Ohio Tax Commissioner’s Advisory Council

Associations

• Akron Bar Association
  • Taxation Section
• American Bar Association
• Ohio State Bar Association
  • Chair, Taxation Section, including Sales & Use Tax Subcommittee

Presentations:

• “Basic Manufacturing Exclusions and Exemptions”
• “Can Anything be a Business Fixture” Ohio Tax Conference”
• “Choice of Entity for Holding Real Property”
• “Cutting Edge Tax Planning”
• “Exiting Business: Ohio Income Tax Considerations”
• “Maximizing Sales and Use Tax Exemptions to Taxation”
• “Minimizing Sales & Use Tax”
• “Nexus Issues and Considerations”
• “Ohio Sales/Use Tax: Recent Trends, Developments and Planning Opportunities”
• “Ohio Sales and Use Tax Implications for the Construction and Manufacturing Industries”
• “Ohio Sales & Use Tax: New Audit Developments & Refund Policies”
• “Ohio’s State and Local Tax Landscape – Facilitating Business Growth and Stability”
• “Representing Your Client in a Sales Tax Audit”
• “Sales & Use Tax in Ohio”
• “Sales & Use Tax: Maximizing Sales/Use Tax Exemption for Manufacturers”
• “Tax-Free (Like-Kind) Exchanges of Real Estate”
• “Understanding Sales and Use Tax”
• “What You Need to Know About Ohio’s New and Old Tax Provisions”

• "Know What's Taxable: You're Probably Paying Too Much in Ohio Sales Tax on Purchases," Smart Business (2023)
• Co-author "Sales and Use Tax for Remote Sellers: Ohio," Practical Law (2019)
• Co-Author "Ohio tax changes on the horizon, sales tax t become even more significant," Crain's Cleveland (2017)
• "Is That Improvement/Construction Real Property?" Properties Magazine (2016)
• "Increased Focus on Ohio Use Tax: Is Your Business an Easy Target for the Ohio Department of Taxation," Crain's Akron Business Guest Blog (2015)
• "Ohio Tax Incentives, Savings for Small, Midsize Business: Critical Planning Opportunities," Crain's Cleveland Business Blog (2015)
• Quoted in "Advocates and Opponents Weigh in on HB 5," Akron Legal News (2015)
• “How to Avoid Tax When Disposing of Real Property,” Law 360 (2014)
• “Under Audit: Increased Scrutiny of Restaurants for Ohio Sales Tax,” a la carte Magazine (2013)
• “Refund Opportunity: Sales Tax Exemptions Available for Restaurant Purchases,” a la carte Magazine (2013)
• “Low Tax Rates and Incentives Give Ohio a Business-Friendly Landscape, Spurring Economic Recovery and Growth,” Journal of Multistate Taxation and Incentives (2012)
• “Taxpayer Permitted to Present Newly Prepared Valuation at Board of Tax Appeals,” Journal of Multistate Taxation and Incentives (2012)
• Other various tax articles appearing in:
• The Ohio CPA Journal
• Ohio Tax Review
• The Akron/Canton Chapter of the Ohio Society of CPAs newsletter
• Small Business Journal
• Akron Tax Journal
• The University of Akron Law Review
• The Advisor, a Buckingham, Doolittle & Burroughs publication
• Business Compass, a Buckingham, Doolittle & Burroughs publication