One-Line Bio
Vince Nardone is a tax attorney (lawyer) located in Columbus, Ohio practicing in the area of federal tax controversy and procedural matters, including but not limited to audits, appeals, collections, substantive litigation, and criminal tax investigations.
Full Biography
Vince Nardone’s main area of expertise is representing individuals and businesses in federal, state, and local civil and criminal tax controversy matters. This representation extends from the initial audit and examination conducted by the taxing authorities to the administrative appeals process, court review, and collection matters. He has experience handling matters with the Internal Revenue Service, Ohio Department of Taxation, other state taxing authorities, and many municipalities within Ohio.
Representative engagements include:
1. Representing individuals, estates, businesses, and tax-return preparers before the Internal Revenue Service in audits, appeals, and substantive civil tax litigation matters;
2. Defending individuals in administrative Internal Revenue Service criminal investigations;
3. Defending individuals and businesses in criminal tax trials, as well as through the grand jury, sentencing, and post-sentencing phases of criminal tax prosecutions;
4. Representing individuals and businesses in tax collection matters—with a focus on Internal Revenue Service administrative collection matters, including successfully obtaining offer-in-compromises, installment agreements, and other collection alternatives on behalf of clients;
5. Representing individuals in bankruptcy court as part of discharging their qualified federal, state, and local income tax liabilities;
6. Representing tax professionals, including certified public accountants, in administrative professional proceedings before the Internal Revenue Service, Office of Professional Responsibility.
As a former FBI agent and an instructor on interview and interrogation techniques, Mr. Nardone is also involved in numerous corporate investigations and other white-collar criminal matters on behalf of the firm’s individual and business clients.
He is also the former chair of the Columbus Bar Association Business Tax Committee and is a current adjunct professor in Capital University’s Graduate Tax Program where he also received his LL.M. in Taxation.
Representative sample of substantive civil tax litigation matters:
1. Worker Classification Audit - Successfully defended a business from the Internal Revenue Service’s attempt to recharacterize independent contractors as employees;
2. Trust Fund Investigations – Successfully defended individuals from the Internal Revenue Service’s attempt to target and characterize individuals as responsible persons for purposes of the trust fund recovery penalty;
3. Assisted a divorced woman in obtaining a multi-million dollar tax refund that the Internal Revenue Service erroneously refunded to her ex-husband;
4. Successfully defended a taxpayer’s avoidance of discharge of indebtedness income based upon the taxpayer’s insolvency at the time of his discharge;
5. Assisted a women from avoiding being responsible for her husband’s tax liabilities by successfully arguing that she was an innocent spouse as that term is understood for purposes of the Internal Revenue Code.
6. Represented estate representatives in defending against the Internal Revenue Services’ attempt to increase estate tax liabilities by arguing that certain assets were part of or should be part of the estate for tax purposes.
7. Successfully represented estates in properly discounting interests in a family limited partnership for estate tax purposes.
8. Assisted a taxpayer in obtaining a letter ruling as to the taxpayer’s untimely filed S-election.
Representative sample of substantive civil tax litigation matters:
1. Successfully representing individuals and businesses in administrative and grand jury investigations whereby such investigations ended with a declination (i.e., no prosecution);
2. Defending individuals in jury trials in defense of prosecutions brought by the Department of Justice Federal Prosecutors;
3. Minimizing the impact of clients’ sentence of incarceration after a guilty plea by ensuring the clients’ avail themselves of all available options under the United State Sentencing Guidelines.
Related Tax Presentations:
1. Tax Fraud and Investigations
2. Update on Federal Tax Enforcement Matters
3. Internal Revenue Service Civil Penalties
4. Utilizing Bankruptcy to Reduce an Individual’s Outstanding Tax Debts
5. Marriage, Tax, and the Innocent Spouse
6. Federal Tax Liens, When and How Do They Arise and How to Minimize the Impact of a Federal Tax Lien
7. IRS – Tax Shelter Legislation
8. Employment Tax Audits
