Vince Nardone: Tax and Controversy

An Ounce of Prevention: Keeping Up with Physicians’ and Dentists’ Use Tax Obligations

State and local taxing authorities are stepping up their enforcement of medical and dental professionals’ use tax obligations. Medical and dental practices that do not properly report and pay applicable use taxes—or keep proper records of payment—risk sales and use... Read more →

IRS Voluntary Disclosure Program; Alive and Well, or Dormant?

As a business and tax attorney that routinely works with individuals and owners of closely-held businesses on IRS tax delinquencies, we try to continuously stay on top of current trends and events. As many of us have experienced since the... Read more →

Financial Workouts and Distressed Companies; Beware of Trust Fund Liability in These Difficult Times

As we all know, COVID-19 has thrown us into some difficult times, both individually and professionally. For some businesses, these difficult times, and the overall economic downturn, has made it difficult to meet their daily, weekly, and monthly obligations. Certainly,... Read more →

United States Senate Finance Committee Finds Syndicated Conservation Easements to be Nothing More than Abusive Tax Shelters

The Senate Finance Committee recently concluded that certain syndicated conservation easements examined by the committee are nothing more than abusive tax shelters. As a tax attorney and business advisor, I work with many different clients and closely-held businesses. As part... Read more →

Ohio Department of Taxation Plans to Establish a Tax Amnesty Program

A common discussion we have with business clients and individuals comprises of tax planning and the impact of tax liabilities. For example, in some instances, clients may have failed to collect and pay over, or simply may have failed to... Read more →

Treatment of Monetary Gifts When Filing an Offer-In-Compromise with the IRS

As tax attorneys and professionals in Columbus, Ohio, we assist taxpayers in utilizing the Internal Revenue Services’ (the “IRS”) available collection alternatives to help manage their federal tax liabilities. These alternatives, including Installment Agreements and the Offer-in-Compromise process, can help... Read more →

IRS Private Debt Collection Program

The tax attorneys at Nardone Limited, in Columbus, Ohio, routinely advise taxpayers who have been contacted by an Internal Revenue Service (“IRS”) revenue officer. If a taxpayer fails to make a payment on a federal tax liability, the IRS has... Read more →

Trust-Fund Liability at the Federal Level: The Willfulness Requirement

As tax attorneys in Columbus, Ohio, Nardone Limited routinely advises taxpayers about their potential personal liability relating to liabilities owed by a business as part of our tax controversy work. When an IRS revenue officer contacts you or your business,... Read more →

Trust-Fund Liability at the Federal Level: Who Does the IRS Consider to be a Responsible Person?

As tax attorneys in Columbus, Ohio, Nardone Limited routinely advises taxpayers about their potential personal liability relating to liabilities owed by a business as part of our tax controversy work. When an IRS revenue officer contacts you or your business,... Read more →

Business Owners Are Not Always Responsible Parties under Ohio Law Relating to Sales Tax Liabilities

The tax attorneys at Nardone Limited in Columbus, Ohio, routinely advise taxpayers about their potential personal liability relating to liabilities owed by a business, as part of our tax controversy work. The Ohio Department of Taxation has several tools available... Read more →