Ohio Tax Attorney

A CPA is trained to prepare and review tax returns. An Ohio tax attorney is trained to protect you legally. The distinction matters most in three situations: when your case involves enforcement actions where legal rights must be asserted; when criminal tax exposure is possible (tax fraud or willful failure to file); or when your dispute requires formal representation before the IRS, state taxing authorities, or a court.

One practical advantage of working with a tax lawyer is attorney-client privilege — communications with your attorney are legally protected in ways that conversations with an accountant are not. The IRS also treats represented taxpayers differently. When you are represented by counsel, your attorney handles all direct communication with IRS agents, which prevents you from inadvertently making statements that could complicate your case.

The most powerful tool available is a Collection Due Process (CDP) hearing. When the IRS issues a Final Notice of Intent to Levy, you have 30 days to request a CDP hearing — and filing that request legally suspends collection while your case is reviewed.

If that window has passed, there are still options: an attorney can request Currently Not Collectible (CNC) status, which halts collection if you can demonstrate financial hardship. In some cases, an attorney can file an Offer in Compromise or an installment agreement request, which also pauses levy action while the IRS evaluates the submission. Speed matters — the earlier your attorney intervenes in the notice sequence, the more leverage you have over the outcome.

Yes — and they are often overlooked. Penalty abatement is one of the most underutilized options available to taxpayers. The IRS offers first-time abatement to eligible taxpayers with a clean compliance history, which can eliminate substantial penalties in a single request. Reasonable cause abatement is available when circumstances outside your control — illness, natural disaster, or reliance on professional advice — contributed to the tax problem. Innocent spouse relief is another option, protecting individuals from liability for tax debts created by a spouse or former spouse without their knowledge. For taxpayers who cannot fully pay but do not qualify for an offer in compromise, a Partial Payment Installment Agreement (PPIA) allows structured payments at an amount lower than the full balance owed.

The IRS follows a structured escalation process before taking enforced action. It typically begins with a CP14 (initial balance due notice), followed by CP501 and CP503 reminder notices. The CP504 is the first notice that formally warns of intent to levy your state tax refund. The most critical notice is the Letter 1058 or LT11 — the Final Notice of Intent to Levy — which triggers your 30-day window to request a Collection Due Process hearing. Missing that window significantly limits your options.

There is also an important background deadline most taxpayers do not know about: the IRS generally has 10 years from the date of assessment to collect a tax debt, known as the Collection Statute Expiration Date (CSED). Certain actions — filing for bankruptcy, submitting an offer in compromise, or requesting a CDP hearing — can pause and extend that clock, which is one reason the timing of any response matters greatly.

The IRS Independent Office of Appeals is a separate division within the IRS that operates independently from the audit and collection divisions. It exists specifically to resolve disputes without litigation, and it is available to taxpayers who disagree with an IRS examination finding, a proposed assessment, or a collection action. Requesting an Appeals conference costs nothing and does not require filing a lawsuit.

The process is initiated by responding to a 30-day letter (after an audit) or a 90-day letter (statutory notice of deficiency). Tax Court, by contrast, is a formal federal court proceeding — it requires filing a petition, follows court rules and procedures, and involves formal legal arguments before a judge. Appeals is almost always the right first step before considering litigation, and a skilled tax attorney can negotiate favorable outcomes at the Appeals level in many cases.

The Ohio Board of Tax Appeals (BTA) is the state administrative tribunal that hears disputes involving state and local taxation, including challenges to income tax assessments, sales tax determinations, and real property valuations issued by county auditors. If you receive an unfavorable decision from the Ohio Department of Taxation or a local taxing authority, the BTA is the formal channel through which that decision can be contested.

Filing deadlines are strict. Most appeals must be filed within 60 days of the taxing authority's final determination. The BTA follows its own procedural rules, and cases can involve evidentiary hearings with testimony and exhibits. Kenneth L. Sheppard Jr. is experienced in representing clients before the Board, handling both the procedural requirements and the substantive legal arguments necessary to build a strong record, whether the dispute involves individual tax obligations or business-related state and local tax matters.

Formal tax litigation becomes necessary when administrative options — including IRS Appeals conferences or Ohio BTA proceedings — have been exhausted or denied, when the dollar amount or legal complexity justifies going to court, or when the IRS or state pursues collection despite a legitimate dispute. At the federal level, three courts handle tax cases, and the choice matters. The U.S. Tax Court allows you to contest an IRS deficiency before paying it — no upfront payment is required to file a petition. U.S. District Court and the Court of Federal Claims require you to pay the disputed amount first, then sue for a refund.

Each court has different procedural rules, precedents, and strategic considerations. Tax litigation is resource-intensive, and our team evaluates each case thoroughly before recommending it — but when it is the right path, having experienced legal professionals who understand tax law at the trial level makes a significant difference in the outcome.

Ohio has several distinct tax structures that operate independently from the federal system. The Ohio Commercial Activity Tax (CAT) applies to businesses with Ohio gross receipts above a certain threshold and is separate from the federal business income tax. Ohio also has a decentralized municipal income tax system administered through agencies like RITA (Regional Income Tax Agency) and CCA (Central Collection Agency), meaning taxpayers in different cities owe tax to different local authorities — each with its own rates, filing deadlines, and enforcement procedures.

Unlike the IRS, which has a 10-year collection statute, Ohio's statute of limitations on tax assessments and collections can differ depending on the tax type. This means it is entirely possible to resolve a federal tax problem while still owing separately to the State of Ohio and to a municipality — and vice versa. Comprehensive representation requires understanding all three layers.

Yes. Real property tax disputes typically arise when a county auditor's assessed value — the figure used to calculate your property tax bill — does not reflect the actual market value of your property. Ohio property owners have the right to contest that assessment through the county Board of Revision, and if necessary, through the Ohio Board of Tax Appeals.

A successful challenge can reduce your taxable valuation and lower your tax liability going forward. On the estate and succession side, we work with families and business owners to structure asset transfers in ways that minimize estate tax exposure and avoid unnecessary probate complications. This type of succession planning is especially important for closely-held businesses, real estate holdings, and multi-generational wealth transfers, where the tax consequences of an unplanned transition can be significant.

To make the most of your consultation, bring any IRS or state tax notices you have received — the notice number printed on each letter tells your attorney exactly where you are in the collection process. Copies of your last two to three years of tax returns are also helpful, as is any correspondence you have already sent or received from the IRS or Ohio Department of Taxation.

If you have received an audit notice, bring the specific items the IRS is questioning. One thing to avoid: do not contact the IRS, respond to notices, or provide documents to an examiner before speaking with an attorney. Statements made to the IRS before you are represented can limit your options later. The consultation is confidential, there is no obligation, and it gives your attorney the information needed to assess your situation and outline a realistic path forward.