Taxation

Day Ketterer's tax attorneys are trained to examine each client's unique situation and apply their extensive experience in all areas of federal, state and local tax. Our attorneys regularly counsel companies in the areas of tax disputes, compensation plans and retirement plans, business succession and tax and accounting malpractice situations, in addition to individual income tax matters.

We can provide advice on how to deal with:

  • IRS Summons issued to taxpayer pertaining to IRS Form 940 and 941 liabilities
  • IRS levy served upon wages
  • Priority issue between purchase money mortgage v. federal tax liens
  • Tax issues related to possible settlement involving breach of contract and other causes of action
  • Preparing and filing Application for Discharge of federal tax lien
  • Federal income tax treatment of 401(k) distribution which client received from her brother's employer upon his death
  • Beneficiary designations
  • 501(c)(7) tax exempt organization concerning whether certain activities would jeopardize exempt status
  • IRS lien release and/or lien subordination to facilitate a possible new loan
  • IRS Audit of federal income tax return
  • Failure to file federal income tax returns for 2002-2006
  • Offer in Compromise to the IRS
  • Negotiating payment agreement with IRS Revenue Officer
  • Tax issues and consequences for sale of business asset
  • Tax-wise asset protection techniques
  • Use of Delaware Business Trust
  • Business and tax planning advice for company that is setting up new operations out of state
  • Purchase of assets from tax exempt entity
  • Tax issues related to divorce proceedings and formulating an appropriate plan of action
  • Tax advice to local homeowners association
  • Tax free exchange under Internal Revenue Code §1033
  • Assisting tax exempt organization with tax issues and opinion letter related to issuance of tax exempt bonds
  • Tax issues and concerns related to seizure of business by secured creditor
  • Pension plan claims and litigation
  • Tax issues related to sale of real estate by §501(c)(7) tax exempt organization
  • Tax issues related to the possible sale -lease back of one of its pieces of real property
  • Family limited partnership
  • How to handle an audit including issues of overseas income earned by taxpayer
  • IRS tax levy
  • Federal tax issues related to taxpayer's mother's investment which was erroneously placed in an IRA
  • Payroll tax liabilities
  • Tax problems related to minor son who inherited his aunt's qualified plans
  • Tax exemption for a nonprofit musician's organization
  • The most tax-wise way to closing a company with payroll tax liabilities
  • Use of deferred compensation arrangements in lieu of bonuses
  • Tax problem with the IRS and return preparer firm
  • Procedural questions related to proposed assessment of civil trust fund recovery penalty by the IRS under 26 U.S.C. §6672
  • Withholding issues related to tips collected by hairdressers who are employees of the shop
  • Employer response to IRS notice of levy to collect tax liabilities of an employee
  • Tax issues and concerns related to sale of stock in closely held company
  • Sale of assets to public utility 
  • Tax issues and concerns related to the sale of some property under threat of eminent domain
  • Tax issues related to possible donation of real estate and whether IRS private letter ruling procedure is available to address valuation issues
  • Receipt of a land donation
  • Withholding tax liabilities
  • Dependency exemptions to be claimed on federal income tax returns
  • Cooperative use agreement between exempt organization and the State of Ohio
  • Employment contract provisions
  • Discharge of indebtedness income issue
  • Federal income tax issues related to early withdrawal from IRA
  • Response to U.S. Department of Labor audit of qualified plan
  • Income tax issues related to spousal support
  • Public disclosure requirements of 26 U.S.C. §6104

Our Experience

  • $4,500,000.00 tax refund case entitled Estate of Louise Blythe Timken v. United States, Case No. (USDC ND Ohio), specifically involving the grandfather clause of the generation skipping transfer tax.
  • Filed amicus briefs in the Sixth Circuit and the U.S. Supreme Court in Estate of Gerson v. Commissioner of Internal Revenue, Case No. 07-1064, which also involved generation skipping transfer tax issues.
  • Filed petition in U.S. Tax Court in William J. Ross v. Commissioner of Internal Revenue, Case No. 2007-M-117 (U.S. Tax Court), involving claim that IRS violated Collection Due Process statute and regulations.
  • Filed declaratory judgment action in Stark County Community Action Agency v. Walter Henderson Case No. 5:06-CV-2530 (USDC ND Ohio) involving multiple tax issues about tax exempt status, prohibited transactions, and compensation.
  • Representing Ohio Company in dispute with U.S. Department of Labor concerning alleged ERISA violations related to ESOP. Case remains at administrative level.
  • Representing doctor and spouse in issue involving charitable contributions of non-cash items. Getting ready to file tax refund case. Presently claims for refund are pending before the IRS.
  • Representing taxpayer in Collection Due Process hearing before IRS Appeals office in March related to Offer in Compromise rejected by the centralized OIC office.
  • Represented taxpayer at CDP hearing in March 2009 seeking uncollectable status for taxpayer who fell substantially behind on payroll and income taxes and whose business has taken a turn for the worst.
  • Handling appeal in IRS Appeals Office from examination of income tax returns in which the principal issue is whether the taxpayer is a real estate professional within the meaning of Internal Revenue Code Section 469.
  • Filed an appeal from examination report proposing to change income tax returns of construction contractor to include unreported income, disallow certain expenses, and impose fraud penalty against the taxpayer.  Also includes innocent spouse claim made by contractor's spouse.
  • Representing the taxpayer currently in dispute with IRS about the taxability of life insurance proceeds erroneously reported on IRS Form 1099.
  • Working with taxpayers who just completed a bankruptcy who want me to prepare an Offer in Compromise to deal with un-discharged civil trust fund recovery penalty assessments made against them for failed businesses which had put them in the personal bankruptcy.
  • Putting together an Offer in Compromise which was assigned to Hattiesburg, Mississippi for review.
  • Representing taxpayer in trying to negotiate payment arrangements with the IRS for admittedly delinquent tax liabilities for the years 2007 and 2008.
  • Provided advice to taxpayers on preparation of 2008 tax return that involved numerous issues including whether the taxpayers realize discharge of indebtedness income and whether the taxpayer can avoid the 10% additional tax on distributions from an IRA because of the taxpayer's disability.
  • Prepared fiduciary income tax returns for various estates.
  • Provided advice to out-of-state client concerning appeal of penalty assessments proposed to be made against the client. 
  • Negotiated payment agreement for delinquent income tax liability with the IRS after persuading the IRS that there was no basis for any attempted assertion of civil trust fund recovery penalty against taxpayer from failed business enterprise with which he has been involved. 
  • Providing appropriate grounds and amount for an Offer in Compromise to be submitted to the IRS.
  • Consideration of whether an ambulance can qualify for special tax treatment under Internal Revenue Code §150 on behalf of tax exempt organization.
  • Researching and providing additional information on the tax return preparer penalty.
  • Negotiating and resolving civil trust fund recovery penalty assertion made against the taxpayer from failed business enterprise that he was associated with.
  • Preparing and filing numerous requests for Collection Due Process hearing with the IRS.
  • Preparing private letter ruling request ultimately submitted to the IRS concerning selected issues related to tax exempt organization.
  • Preparing, negotiating, and resolving Offer in Compromise with the IRS.
  • Resolving issue of whether an individual was an employer for federal tax purposes in dealing with the IRS
  • Presenting innocent spouse case to IRS.
  • Meetings with IRS special agents to try to turn a case from the criminal track onto civil track.
  • Successfully presented case establishing no basis for civil trust fund recovery penalty against the taxpayer.
  • Representing taxpayers at various hearings before IRS Appeals Office in Cleveland, Ohio concerning various substantive tax issues.
  • Successfully persuading IRS to abate proposed civil trust fund recovery penalty asserted against a taxpayer. 
  • Providing advice to real estate company about selling a property with negative cash flow that will generate tax liability without cash to pay the tax.

For more information contact Matthew Yackshaw, Day Ketterer's Taxation Law Group Chairperson, at 330.458.2180 or myackshaw@dayketterer.com.