Steven A. Dimengo: Lawyer with Buckingham, Doolittle & Burroughs, LLC

Steven A. Dimengo

Phone330.258.6460

Peer Rating
 5.0/5.0
AV® Preeminent

Client Rating

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Experience & Credentials Ratings & Reviews
 

Practice Areas

  • Taxation
  • Business
  • Real Estate & Construction
  • Nonprofit & Foundation
 
University Certified Public Accountant, Ohio, 1987; The University of Akron, Akron, Ohio, B.A., magna cum laude, 1983; The University of Akron, Akron, Ohio, M.A., Taxation, 1986
 
Law SchoolThe University of Akron School of Law, Akron, Ohio, J.D., cum laude, 1986
 
Admitted1986, Ohio; U.S. District Court; U.S. Tax Court
 
Memberships 

Professional & Civic Involvement

•Adjunct Professor: The University of Akron Master of Taxation Program (State and Local Tax)
•Secretary and Trustee: Archbishop Hoban High School

Past Affiliations

•Appointed: Ohio Tax Commissioner's Advisory Council

Associations

•Member: Taxation Section: Akron Bar Association
•Member: American Bar Association
•Member: Ohio State Bar Association
•Chair, Taxation Section, including Sales & Use Tax Subcommittee: Ohio State Bar Association

 
BornAkron, Ohio, June 12, 1961
 
Biography

I am an Ohio tax attorney serving as the first call my clients make when faced with a tax challenge. The more complicated the challenge, the more I can help you and your company.

Typically, my clients own or manage a business. I work directly with clients to save them substantial amounts of money and resolve even their most complicated tax and general business issues. My clients think of me as their trusted advisor that, while valuable, is so hard to find.

I concentrate my practice on transactions with federal tax implications involving Ohio sales, income and commercial activity taxes. This includes sales of real property, the acquisition/sale of businesses and comprehensive Ohio tax audits and planning. I share my knowledge through following and creating key developments, speaking, and writing to both legal and non-legal audiences. My experience helps me achieve the best possible results as efficiently as possible for each and every client.

Experience

•Serves as department head of the Taxation Section of the Business Practice Group (also served 1995-2006)
•Practices primarily in consultation and representation with respect to federal, multistate and Ohio tax law matters
•Engaged to structure proposed transactions in a manner to obtain optimum tax minimization
•Involved in representation before the Ohio Tax Commissioner, Ohio Board of Tax Appeals and the Ohio Supreme Court, as well as before the Internal Revenue Service
•Served as Business Practice Group Leader
•Served as vice president, secretary and treasurer of the firm's board of managers
•Joined the firm as an associate in 1989; elected partner in 1994

Awards & Honors

•Listed in Best Lawyers in America (2003-2016)
•Selected for inclusion in Ohio's Super Lawyers (2004-2016), as voted by his peers
•Martindale-Hubbell Peer Review Rating of AV Preeminent, which is the highest possible rating in both legal and ethical standards as established by confidential opinions from members of the Bar.
•Selected for inclusion in Ohio's Super Lawyers Business Edition for Tax Law (2014)
•Recipient: Distinguished Alumni Award from the Archbishop Hoban High School Alumni Association (2013)
•Named Akron Best Lawyers 'Tax Lawyer of the Year' (2012)
•Listed in Super Lawyers Corporate Counsel Edition for Tax Law (2009)
•Listed in Northern Ohio Live - Ohio's Top Lawyers (2003)
•Listed in Inside Business Magazine as a Leading Lawyer in Northeast Ohio in Tax Law, as voted by his peers (2001)
•Recipient: Dr. Frank L. Simonetti Distinguished Alumni Award from the University of Akron College of Business (2015)

Presentations & Publications

Presentations:
•“Basic Manufacturing Exclusions and Exemptions”
•“Can Anything be a Business Fixture” Ohio Tax Conference”
•“Choice of Entity for Holding Real Property”
•“Cutting Edge Tax Planning”
•“Exiting Business: Ohio Income Tax Considerations”
•“Maximizing Sales and Use Tax Exemptions to Taxation”
•“Minimizing Sales & Use Tax”
•“Nexus Issues and Considerations”
•“Ohio Sales/Use Tax: Recent Trends, Developments and Planning Opportunities”
•“Ohio Sales and Use Tax Implications for the Construction and Manufacturing Industries”
•“Ohio Sales & Use Tax: New Audit Developments & Refund Policies”
•“Ohio's State and Local Tax Landscape - Facilitating Business Growth and Stability”
•“Representing Your Client in a Sales Tax Audit”
•“Sales & Use Tax in Ohio”
•“Sales & Use Tax: Maximizing Sales/Use Tax Exemption for Manufacturers”
•“Tax-Free (Like-Kind) Exchanges of Real Estate”
•“Understanding Sales and Use Tax”
•“What You Need to Know About Ohio's New and Old Tax Provisions”

Publications:
• Is That Improvement/Construction Real Property ? Properties Magazine (2016)
• Increased Focus on Ohio Use Tax: Is Your Business an Easy Target for the Ohio Department of Taxation, Crain's Akron Business Guest Blog (2015)
• Ohio Tax Incentives, Savings for Small, Midsize Business: Critical Planning Opportunities, Crain's Cleveland Business Blog (2015)
•Quoted in Advocates and Opponents Weigh in on HB 5, Akron Legal News (2015)
•“How to Avoid Tax When Disposing of Real Property, ” Law 360 (2014)
•“Under Audit: Increased Scrutiny of Restaurants for Ohio Sales Tax, ” a la carte Magazine (2013)
•“Refund Opportunity: Sales Tax Exemptions Available for Restaurant Purchases, ” a la carte Magazine (2013)
•“Low Tax Rates and Incentives Give Ohio a Business-Friendly Landscape, Spurring Economic Recovery and Growth, ” Journal of Multistate Taxation and Incentives (2012)
•“Taxpayer Permitted to Present Newly Prepared Valuation at Board of Tax Appeals, ” Journal of Multistate Taxation and Incentives (2012)
•Other various tax articles appearing in:
The Ohio CPA Journal
Ohio Tax Review
•The Akron/Canton Chapter of the Ohio Society of CPAs newsletter
Small Business Journal
Akron Tax Journal
The University of Akron Law Review
The Advisor, a Buckingham, Doolittle & Burroughs publication
Business Compass, a Buckingham, Doolittle & Burroughs publication

 
Reported CasesRepresentative Matters/Reported Cases: Marc Glassman, Inc. v. Levin, 119 Ohio St. 3d 254, 2008-Ohio-3819; Stein, Inc. v. Tracy, 84 Ohio St. 3d. 501 (1999).; WCI Steel, Inc. v. Testa, 129 Ohio St. 3d 256, 2011-Ohio-3280.; Crown Communications, Inc. v. Testa, 2013-Ohio-3126.; Funtime, Inc. v. Zaino, 105 Ohio St. 3d 74 (2004).; The Dannon Company Co., Inc. v. Tracy, Ohio BTA Case No. 97-M-233 (September 11, 1998).; General Electric Credit of Tennessee v. Tracy, Ohio BTA Case No. 95-K-221 (June 27, 1997).; E.G. Baldwin & Associates, Inc. v. Tracy, Ohio BTA Case No. 95-K-222 (May 30, 1997).; Express Packaging, Inc. v. Limbach, Ohio BTA Case No. 89-K-22 (September 18, 1992).; U.C. Industries v. Limbach, Ohio BTA Case No. 89-J-1070 (August 7, 1992).; WCI Steel, Inc. v. Testa, Ohio BTA No. 2005-A-1565 (December 28, 2012).; Reiter Dairy, Inc. v. Limbach, Ohio BTA No. 90-Z-503 (January 15, 1993).; Haberman v. Tracy, Ohio BTA 91-A-1639 (March 19, 1993).; Heartland Education Community, Inc. v. Testa, Ohio BTA No. 2012-277 (September 3, 2014).
 
ISLN907845872
 

Documents by this lawyer on Martindale.com

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Ohio CAT: BTA Predictably Upholds Ohio’s Bright-Line Nexus Standard in Two Cases Despite Lack of Physical Presence
Casey J. Davis,Steven A. Dimengo,Richard B. Fry, April 10, 2015
The Ohio BTA has released two nearly identical opinions upholding commercial activity tax (CAT) assessments on retailers lacking an Ohio physical presence. In Newegg Inc. v. Testa, Ohio BTA, No. 2012-234 (2/26/2015) and Crutchfield, Inc. v. Testa, Ohio BTA, No. 2012-926, 2012-3068, and 2013-2021...

Ohio Income Tax: An Individual May Now Spend Up to 7 Months In Ohio, But Still Be Taxed As A Nonresident Under the Bright-Line Residency Test
Casey J. Davis,Steven A. Dimengo,Richard B. Fry, April 10, 2015
Qualifying as a nonresident for Ohio income tax purposes, which can significantly reduce tax owed on investment and business income, has gotten easier. Ohio residents are taxed on all their income, subject to a resident credit for income taxed by other states. Conversely, nonresidents are only...

The ABCs of Ohio’s Back-to-School Sales Tax Holiday
Steven A. Dimengo, April 10, 2015
Back-to-school shopping just got a little better for Ohio taxpayers due to the recent enactment of Senate Bill 243 which exempts the purchase of clothing and school supplies from Ohio sales / use tax for three days in August 2015. Ohio’s “sales tax holiday” will occur on August 7...



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Office Information

Steven A. Dimengo

3800 Embassy Parkway, Suite 300
AkronOH 44333




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