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 2020, 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." They also offer experience in white-collar investigations and litigation, "defending a range of individuals and businesses facing regulatory enforcement actions." And they represent "clients in sectors including healthcare, financial services and manufacturing."

"One client praises the team as 'experienced, insightful, practical, efficient and client-oriented.' They continue, 'When you pose a question, you can rest assured that they will respond promptly with cogent, clear and practical responses.'"

"Another client praises the Litigation group for providing 'high-quality and cost-effective legal advice; the team has been crucial to our litigation defense, and we have been very happy with all of their efforts.'"

Chambers researchers noted that a commentator stated, "This is an excellent firm that does a great job for us. The team is cost-effective, practical and has strong expertise."

U.S.News – Best Lawyers "Best Law Firm" Rankings

Calfee's Litigation practice was selected for inclusion in the 2020 "Best Law Firms" rankings by U.S.News – Best Lawyers in America in Tax Law and several Litigation practice areas (national and metropolitan rankings).

Benchmark Litigation Rankings

Calfee has been selected for inclusion by Benchmark Litigation 2020 as a "Recommended" litigation firm in Ohio. Several of Calfee's Litigation attorneys have been ranked as Leading Litigators by Benchmark Litigation 2020.

Professionals

James F. Lang

Co-Chair, Public Utility Regulatory

• 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