Overview
Calfee’s Tax Litigation practice provides representation for companies and individuals before county boards of revision, the Ohio Tax Commissioner, the Ohio Board of Tax Appeals, the Ohio Supreme Court, and the 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
Best Lawyers® “Best Law Firms” Rankings
Calfee was selected for inclusion in the 2024 "Best Law Firms" rankings in Tax Law (Regional Tier 1 Cleveland) and numerous Litigation practice areas.
Benchmark Litigation Rankings
Calfee was selected for inclusion by Benchmark Litigation 2024 as a Highly Recommended Law Firm in Dispute Resolution in Ohio. Additionally, 14 of Calfee's Litigation partners have been ranked by Benchmark Litigation as "Litigation Stars" in the U.S. (National), Midwest, and Ohio and as “40 & Under" and "Future Stars" Honorees.
Professionals
Professionals
Experience
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
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