Tax Litigation

Calfee’s Tax Litigation practice provides representation for companies and individuals before county boards of revision, the Ohio Tax Commissioner, Ohio Board of Tax Appeals, Ohio Supreme Court, and United States Tax Court.

We advocate for our clients on matters that include real property tax complaints and exemptions, sales and use tax assessments and exemptions, public utility tax assessments, municipal income taxes, tax refund litigation, audits and federal administrative proceedings.

Noteworthy

Chambers USA Band 3 Ranking in Litigation: General Commercial (Ohio)

For well over a decade, our Litigation group and individual litigation attorneys have been ranked and recognized by Chambers USA. In 2021, Chambers USA researchers noted that the team "Frequently advises on plaintiff and defense-side commercial litigation matters, offering considerable strengths in securities, product liability, antitrust and construction disputes. Also offers experience in criminal litigation, defending a range of individuals and businesses facing regulatory enforcement actions. Acts for clients in sectors including healthcare, financial services and manufacturing." 

A client interviewed by Chambers USA researchers commented, "The entire team provides outstanding legal services." Another adds, "The team as a whole is fantastic."

U.S. News – Best Lawyers^® “Best Law Firms” Rankings

Calfee was selected for inclusion in the 2021 "Best Law Firms" rankings by U.S. News – Best Lawyers in Tax Law (Metropolitan Tier 1 Cleveland) and several Litigation practice areas.

Benchmark Litigation Rankings

Calfee was selected for inclusion by Benchmark Litigation as a "Highly Recommended" litigation firm in Ohio in the area of Dispute Resolution. Additionally, several of Calfee's Litigation attorneys have been ranked by Benchmark Litigation as "Local Litigation Stars – Ohio" and as “40 & Under Hot List Honorees – Midwest.”

Professionals

James F. Lang

Co-Chair, Energy and Utilities

• Cleveland
• Washington, D.C.

216.622.8563

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Experience

• Assisted property owners in reducing the assessed value of their real property by pursuing complaints filed with county boards of revision and, when necessary, pursuing appeals to the Ohio Board of Tax Appeals and Ohio Supreme Court.
• Obtained Board of Tax Appeals decision reducing client’s public utility property taxes by more than $25 million by successfully introducing alternative valuation rebutting presumption accorded tax commissioner’s standard valuation method.
• Successfully argued state preemption of municipal income tax assessment against motor transportation company before Ohio Board of Tax Appeals and on appeal to Ohio Supreme Court, Panther II Transp., Inc. v. Seville Bd. of Income Tax Rev., 138 Ohio St.3d 495, 2014-Ohio-1011.
• Represented clients in personal income tax litigation cases in U.S. Tax Court.
• Represented clients concerning audits involving federal and state personal income taxes, the Commercial Activity Tax, and sales and use taxes.
• Litigated sales and use tax exemptions before the Board of Tax Appeals and Ohio courts, including the employment service exemption and transportation-for-hire exemption.
• Represented clients seeking property tax exemptions before the Ohio Tax Commissioner.

Services

• Tax refund litigation
• U.S. Tax Court proceedings
• State tax administrative proceedings and litigation
• Real property tax valuation litigation
• Real property tax exemption litigation
• Sales and use tax audits and litigation
• CAT tax audits and litigation