Tax Litigation

Professionals

James F. Lang

Co-Chair, Energy and Utilities

• Cleveland
• Washington, D.C.

216.622.8563

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Experience

• Served as lead counsel for a municipality in Ohio in a tax litigation matter involving a school district that commenced litigation alleging that the city was in violation of an agreement to share a municipal income tax with the school district. (2024)
• 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