Steven A. Dimengo

Managing Partner | Akron

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Assistant  |  Linda Smith  :  [email protected]

About Steven:

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 expertise/experience helps me achieve the best possible results as efficiently as possible for each and every client.


Listen to Steve on the Greater Akron Chamber’s podcast, Dreamers, Drivers, Doers.

View Steve Dimengo arguing a case in front of the Ohio Supreme Court in the representation of Cincinnati Reds, LLC vs Testa

News & Articles

  • 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
  • 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. TestaTax Comm’r of Ohio, 2018-Ohio-5207 (Ohio Sales/Use Tax)
  • Cincinnati Reds, LLC v. TestaTax Comm’r of Ohio, 2018-Ohio-4669 (Ohio Sales/Use Tax)
  • E. Mfg Corp. v. TestaTax Comm’r of Ohio, 154 Ohio St.3d 200, 2018-Ohio-2923 (Ohio Sales/Use Tax)
  • Accel, Inc. v. TestaTax Comm’r of Ohio, 152 Ohio St.3d 262, 2017-Ohio-8798 (Ohio Sales/Use Tax)
  • Renacci v. TestaTax Comm’r of Ohio, 148 Ohio St.3d 470, 2014-Ohio-3394 (Ohio Penalty)
  • Crown Communications, Inc. v. TestaTax Comm’r of Ohio, 136 Ohio St.3d 209, 2013-Ohio-3126 (Ohio Personal Property Tax)
  • WCI Steel, Inc. v. TestaTax 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)
Ohio Board of Tax Appeals:
  • Karvo Paving Co. v. TestaTax Comm’r of Ohio, Ohio BTA No. 2016-782 (Jan. 4, 2018) (Ohio Sales/Use Tax)
  • Pride of Cleveland Scooters LLC v. TestaTax Comm’r of Ohio, Ohio BTA No. 2016-375 (Apr. 11, 2017) (Ohio Sales/Use Tax)
  • Dulay v. TestaTax Comm’r of Ohio, Ohio BTA No. 2014-2074 (Dec. 3, 2015) (Ohio Sales/Use Tax)
  • Heartland Education Community, Inc. v. TestaTax 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 (M.A., 1986)
  • The University of Akron (B.A., magna cum laude, 1983)
  • Certified Public Accountant (1987)


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

  • Named one of Cleveland Magazine's "Cleveland 500" (2024)
  • The University of Akron School of Law Distinguished Alumni Award (2022)
  • Crain's Cleveland Business Notables in Law (2022)
  • Listed in Best Lawyers in America® (2003-2024)
  • Selected for inclusion in Ohio’s Super Lawyers® (2004-2024), as voted by peers
  • 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
Past Affiliations
  • JDRF One Walk 2017, Corporate Chairman
  • Ohio Tax Commissioner’s Advisory Council


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


  • “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”


Our attorneys will provide a collaborative, thoughtful approach to your legal needs. We look forward to connecting with you.