One of the most fundamental objectives of a successful business is to minimize expenses while maximizing profits. As business owners and CFOs, you work diligently to manage spending and maintain a stable business model. While reducing exposure to taxes can appear straightforward, there are many gray areas of taxation that may leave businesses blindly overpaying. That’s where we step in.
Our attorneys work directly with you and your accountants to help you maximize savings without compromising your business plans. We advise you on certain actions you can take to avoid paying unnecessary taxes, and at times when your business plan requires you to take on additional expenses, we help you determine the best way to incur that expense.
We have been recognized for our work in the field of taxation and are actively involved in drafting Ohio tax legislation. Our attorneys stay knowledgeable with respect to tax developments and cutting-edge tax plans. We follow them, teach them, write about them, and use that knowledge to better serve you and your business. Our top priority is to tailor our tax planning initiatives to align with your core business objectives so we can spare you preventable expenses and in turn, save you money.
-
Areas of Practice
- • Business
- • Nonprofit & Foundation
- <strong>Taxation: Transactional Structuring</strong> <ul> <li>Bankruptcy and Debt-Relief</li> <li>Bankruptcy Tax</li> <li>Business Succession Planning</li> <li>Choice of Business Entity (regular and S corporation, general/limited partnership, limited liability company or proprietorship)</li> <li>Charitable Gifts</li> <li>Divorce Tax</li> <li>Financing and Capitalization</li> <li>Foreclosures and Repossessions</li> <li>International Sales (inbound and outbound)</li> <li>Joint Ventures</li> <li>Like-Kind Exchanges</li> <li>Liquidations</li> <li>Mergers and Acquisitions</li> <li>Qualification for Tax Exempt Status</li> <li>Reorganizations</li> <li>Ruling Requests</li> <li>Sales of Business Interests, Real or Personal Property</li> <li>Sales/Use Tax Minimization (Ohio and Multi-State)</li> <li>Tax Shelters</li> </ul> <strong>Taxation: Tax Controversies</strong> <ul> <li>Administrative Appeals</li> <li>Audits (federal and state income, excise, estate and gift taxes, state sales, property and franchise taxes)</li> <li>Criminal Tax Investigations</li> <li>Litigation in State and Federal Courts including United States Tax Court, Federal Court of Claims, Ohio Board of Tax Appeals and Ohio Supreme Court</li> </ul> <strong>Taxation: Government Advocacy</strong> <ul> <li>Counseling, Drafting and Advocacy For or Against Tax Legislation</li> <li>Negotiation of Settlements and Structured Payments of Tax Liabilities for Taxpayers Under Financial Constraints</li> </ul>
-
Attorneys in this Practice Area
-
Steven A. DimengoManaging Partner
Michael A. EllisPartner
Richard B. Fry IIIPartner
Nathan M. FulmerAssociate
Derrick S. HainesPartner
Robert W. MalonePartner
Jon R. StefanikPartner
-
-
News and Publications
- In the Crosshairs: IRS Increasing Audit and Compliance Efforts for High-Income Households
- Law360: Security Co. Disputes ADT Fee Sourcing In Ohio High Court
- OSCPA: A Closer Look at Wayfair v. South Dakota (Podcast)
- WKSU.org | Cincinnati Reds Make Their Case to Supreme Court Over Free Bobbleheads
- WLWT Cincinnati | Bobblehead battle: Reds take case to Ohio Supreme Court
- QUALIFIED OPPORTUNITY ZONES INVESTMENTS: Maximize tax benefits from investing in real estate in low- income communities. Ohio provides significant opportunities and incentives for these investments.
- Spring is Around the Corner – It’s Time to Clean Up Your Real Property Tax Bill
- Save-the-Date: Ohio State & Local Tax Conference November 10. Get this conference on your calendar before you forget!
- BUCKINGHAM OBTAINS FULL VINDICATION FOR CONGRESSMAN RENACCI, EARNING SIX FIGURE REFUND AS DECIDED BY OHIO SUPREME COURT
- Ohio Income Tax: Snowbirds Clipped by Ohio Supreme Court
- Crain’s Cleveland Business – Is Your Deferred Compensation Plan a Potential Tax Disaster?
- BTA Expands Its Definition of “Responsible Party”
- Ohio Use Tax Alert
- Proposed settlement of Walmart sales tax class action calls for at least $3 Million to be reimbursed to customers.
- Are you sure you’re an Ohio non-resident? Bright-line residency effectively muted: Ohio Supreme Court rules taxpayers must satisfy the burdensome common-law domicile test for Ohio income tax even when residency affidavit filed.
- Ohio Budget Bill for FY 2016-2017 Enacted: Significant expansion of sales/use tax nexus, including click-through nexus; further personal income tax reductions, including for small business owners.
- Rich Fry to speak at 2015 Akron CPE Conference
- U.S. Supreme Court Sides With Taxpayer in Controversial Maryland Income Tax Case
- Crain’s Cleveland Business – Going Places
- Municipal Income Tax: Cleveland’s Method of Imposing “Jock Tax” Struck Down by Ohio Supreme Court
- Steven A. Dimengo Recieves Dr. Frank L. Simonetti Distinguished Alumni Award
- Retail Convenience Store Assessment Affirmed
- Responsible Party Developments: Paper Involvement Sufficient to Impose Personal Liability; Independent Contractor Not Enough
- Resale Exemption – Ohio BTA Denies Resale Exemption to Non-Licensed Dealer
- Absence of “Magic Permanent Assignment Language” does not Preclude Leased Employee Exception
- Ohio CAT: BTA Predictably Upholds Ohio’s Bright-Line Nexus Standard in Two Cases Despite Lack of Physical Presence
- Will Governor’s Kasich’s Proposed Budget Significantly Increase the Tax Burden on Ohio Businesses?
- Buckingham’s SALT Published in Crain’s Cleveland Business
- Ohio Tax Incentices, Savings for Small, Midsize Businesses: Critical Planning Opportunities
- Nexus Around the Nation
- Ohio State Bar Association Taxation Committee Sales and Use Tax Subcommittee Report
- Ohio Income Tax: An Individual May Now Spend Up to 7 Months In Ohio, But Still Be Taxed As A Nonresident Under the Bright-Line Residency Test
- The ABCs of Ohio’s Back-to-School Sales Tax Holiday
- Welcomed Ohio Municipal Income Tax Reform To Be Implemented For 2016 Tax Year
- BTA Expands Its Definition of “Responsible Party” In Two Recent Cases
- Spending Bill Extends Ban on Internet Tax, Again
- Much-Needed Municipal Income Tax Reform Approved by Ohio Senate; House Set to Vote Next
- Amid Soaring Cyber Monday Sales, Marketplace Fairness Act Debate Heats Up
- Transportation for Hire: Truck Exemption Disallowed Due to Lack of Evidence
- Quick Service Restaurants (QSR) Sales Tax Compliance Report: New Options to Consider During a Sales Tax Audit
- Lack of Evidence: Ohio BTA Affirms Mark-Up Analysis For Convenience Store
- Ohio State Tax Blog’s Newest Contributor: Welcome Casey Davis
- Buckingham Welcomes Casey J. Davis
- Upcoming Speaking Event: Ohio Manufacturing Tax Planning and Accounting Conference
- Community Connecting Place Exempt from Real Property Tax Despite Receiving Revenue for Use of Building
- Status of Sales Tax Notification Laws for Non-Collecting Retailers
- Sales Tax Refund
- No Resale Exemption for Tanning Equipment
- Internet Tax Freedom Act Extended… Temporarily
- “Investment Partner” Liable for Unpaid Sales Tax
- MTC Adopts Market-Based Sourcing
- Five Buckingham Attorneys Named 2015 Best Lawyers “Lawyer Of The Year”
- Buckingham Sponsors 36th Annual National Tax Conference
- Ohio Provides Guidance to Restaurants on Sales Tax Collection
- 2nd Annual Northeast Ohio State and Local Tax Conference Summary
- ABA Blawg 100 Nominations!
- Buckingham Sponsors Second Annual Northeast Ohio State & Local Tax Conference
- Real Property Tax: Ohio Supreme Court Rejects Recency Presumption for Sale Occurring 29 Months Prior to the Tax Lien Date
- Ohio Tax Commissioner To Begin Notifying Taxpayers Of Credit Account Balance
- Ohio Mid-Biennium Budget Bill Passed
- Ohio Personal Income Tax Bright-Line Residency Test Satisfied for Husband But Not Wife (Even Though She Met the Ohio Contact Period Test)
- Real Property Tax: Ohio Supreme Court Rejects Recency Presumption For Sale Occurring 29 Months Prior To The Tax Lien Date
- Disposition of Real Property and How Tax Can Be Avoided
- Steve Dimengo Interviewed on WAKR Radio
- Ohio CAT: BTA Predictably Upholds Ohio’s Bright-Line Nexus Standard despite Lack of Physical Presence
- Supplemental Executive Retirement Plan (“SERP”) Was A Pension Exempt From City Income Tax
- Ohio Supreme Court Issues Decision on Jurisdictional Defect in Tax Valuation Complaint
- Eighth District Court of Appeals Issues Guidance on Real Estate Tax Complaint Procedures
- Ohio Personal Income Tax: Nonresident Nexus Safe Harbor for Mobile Workforce Updated
- Ohio Sales Tax Applies to Full Value of “Deal of the Day” Vouchers
- Small Business Owners Receive 50% Deduction for Ohio Personal Income Tax
- Crain’s Cleveland Business – Going Places
- U.S. House Urged to Immediately Enact Marketplace Fairness Act
- Ryan, L.L.C. Gets Hand Slapped for Engaging in the Unauthorized Practice of Law Before the Ohio Board of Tax Appeals
- Tax Considerations in Real Estate Conveyances
- New Procedure Available for Ohio Real Property Tax Appeals
- Restaurants Under Audit: Tips for Agreeing to Utilize a Test Check
- Ohio Supreme Court Rules In Favor of Taxpayer that Tax Commissioner Retained Jurisdiction Over Administrative Appeal
- Ohio Governor Vetoes Click-Through Nexus
- Republican Leaders Agree on Ohio Tax Plan
- Northeast Ohio State and Local Tax Conference
- Ohio Sales/Use Tax: Exempt Purchases of Property Incorporated into Real Property
- NEO State & Local Tax Conference Announced for July 25th
- Ohio Commercial Activity Tax Sourcing Rules Provide Planning Opportunities
- Multistate Taxation: New York’s Highest Court Upholds Click-Through Nexus Law Amid Facial Constitutional Challenge
- Multistate Taxation: Marketplace Fairness Act Gaining Momentum
- Ohio Board of Tax Appeals Accepts Taxpayer’s Retroactive Valuation of Personal Property
- Last Chance: Ohio Consumer Use Tax Amnesty
- Municipal Income Tax – SERP Constitutes Exempt Pension Income
- Real Property Tax Valuation Complaint Filed Under Power of Attorney Dismissed for Lack of Jurisdiction
- Expecting an Ohio Commercial Activity Tax (CAT) Refund?
- Ohio State Bar Association Sales/Use Tax Subcommittee Report For January 17, 2013
- Next Ohio Budget Expected to Include Significant Tax Changes
- Commercial Activity Tax Revenue Derived From Motor-Vehicle Fuel Sales Must Be Used For The Benefit Of Ohio’s Highway System
- Ohio Sales and Use Tax – Proper Use of Exemption Certificates by Construction Contractors
- Protecting Construction Contractors From Erroneous Property Classifications – Real versus Personal
- Ohio Supreme Court clarifies the support needed to claim the permanent assignment exception for taxable employment services
- Ohio Sales and Use Tax – Agriculture Exemption
- Ohio State Bar Association Sales/Use Tax Subcommittee Report For September 21, 2012
- Sales Tax on Employment Services… Taking a Deep Dive into the Tax Businesses Love to Hate
- Ohio Job Creation Credit Expanded To Include Telecommuting Employees
- Gov. Kasich Discusses Significant Tax Reform Potentially on the Horizon for Ohio
- Recent Legislation Affecting Ohio Sales and Use Tax
- Recent Legislation Affecting Ohio Commercial Activity Tax (CAT)
- Ohio Department of Taxation Targeting Quick Service Restaurants
- Low Tax Rates and Incentives Give Ohio a Business-Friendly Landscape, Spurring Economic Recovery and Growth
- Ohio General Tax Amnesty – May 1 through June 15, 2012
- Ohio: Taxpayer Permitted to Present Newly Prepared Valuation at the Board of Tax Appeals
- Multistate Sales/Use Tax – Benefits of Voluntary Disclosure for Construction Contractors
- Gift Cards Distributed as part of an Award, Loyalty or Promotional Program are not subject to Ohio Sales and Use Tax
- Deadline to Appeal Tax Valuation in Ohio is Approaching
- Update to Consumer Use Tax Amnesty Program Payment Plan
- Ohio State Bar Association Sales/Use Tax Subcommittee Report for January 20, 2012
- ALERT: Ohio Use Tax Amnesty Teleconference (December 6, 2011)
- InvestOhio Registration Begins for Qualifying Ohio Small Business Investments
- Employer State Income Tax Withholding with Today’s Mobile Workforce
- Maximizing Ohio’s Sales/Use Tax Exemptions
- Ohio State Bar Association Sales/Use Tax Subcommittee Report for September 9, 2011
- Ohio Board of Tax Appeals May Accept Property Valuations Not Previously Presented to the Tax Commissioner
- Steve Dimengo Interviewed by WKSU Regarding Recent Property Tax Victory
- Taxpayer Allowed To Present New Appraisal in Property Tax Appeal
- InvestOhio – Personal Income Tax Credit for Investors in Ohio Small Businesses
- General Tax Amnesty Program for Ohio taxes to begin in 2012
- Governor Kasich signs historic Ohio Budget Bill
- Ohio Use Tax Webinar
- Join us for Buckingham’s Ohio Use Tax Exposure Deadline Approaching: Your Best 30 Minute Investment Webinar
- Ohio Use Tax Audits of Unregistered Businesses Temporarily on Hold
- Do Not Expect Leniency from the Ohio Board of Tax Appeals for Financial Hardship
- New Market Tax Credits, Part II
- Ohio Use Tax Liability, Reporting, Compliance and Enforcement Issue
- MTC Proposes Measures to Simplify State Income Tax Withholding for Mobile Employees
- IRS Releases Settlement Guidelines on Treatment of Corporate SALT Incentives
- Multistate Exemption Certificate Used to Support the Resale Exemption
- Ohio Sales and Use Tax in Construction Contracts
- Ohio Department of Taxation Announces “Use Tax Education Program”
- District Court of Colorado Delivers Injunction To Online Retailers
- ACTION REQUIRED / LIMIT OHIO USE TAX EXPOSURE
- An Introduction to New Market Tax Credits
- Iowa Supreme Court Fries the Colonel for $250M
- Ohio’s Business Tax Climate Ranked In the Bottom Five by The Tax Foundation
- Maximizing the Manufacturing Exemption from Ohio Sales/Use Tax: Part 2 – When is a Product “Complete”?
- Disclosure of Amazon.com Customer Names Protected by Free Speech
- Ohio Sales/Use Tax: Maximizing the Packaging Exemption for Food Processors and Retailers (and perhaps Wholesalers)
- Ohio CAT: What is the significance of the Tax Commissioner’s L.L. Bean determination?
- Ohio State Bar Association Sales/Use Tax Subcommittee Report For September 24, 2010
- Sales Tax Collection Obligations Concerning Drop Shipments
- Ohio Sales And Use Tax: Should Food Service Operators Discard Their Separate Beverage Coolers?
- Ohio Income Tax Residency: Not So Clear for Athletes/Entertainers with Multiple Homes
- Oklahoma To Impose A Less Intrusive “Amazon” Law Merely Requiring Notification To Customers…
- Mr. Contractor: Are You Correctly Addressing Ohio Sales Tax On Your Construction Contracts? (Part I)
- Maximizing the Manufacturing Exemption from Ohio Sales/Use Tax: Part 1 – The Commitment of Raw Materials
- Ohio CAT: Considerations for Combined and Consolidated Groups
- Watch Out For That Alleged “Business Fixture”, I Mean Bunker, In Front Of The Green!
- When “Sales Tax Included” Is Not Actually Included…
- Ohio CAT: Identifying Businesses with “Bright-Line” Nexus
- Using New Sourcing Rules to Minimize Ohio Sales Tax
- Ohio Sales and Use Tax Audits – What to Expect!
- Sales and Use Tax Nexus – Renting an Out-Of-State Warehouse
- Are You Filing An Ohio Use Tax Return?
- Church Administrative Offices Denied the Real Property Tax Exemption
- New Sourcing Rules for Ohio Sales Tax Effective January 1, 2010
- Snowbirds: Watch Out For Ohio’s “Contact Period” Test!
- Caution: Appealing to the Ohio Board of Tax Appeals
- State Tax Administrators Teaming Up
- Are You Maximizing the Ohio Sales and Use Tax Exemption for Packaging Equipment and Materials?
- Voluntary Disclosure, a Procedure to Minimize Delinquent State Tax Obligations
- Ohio Board of Tax Appeals Budget Cut By 42%
- Ohio Department of Taxation Increasing Audit Staff
- Ohio Supreme Court Upholds CAT as Applied to Food Sellers
- Are You Paying Ohio Sales Tax on Leased Employees?