- 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 School||The University of Akron School of Law, Akron, Ohio, J.D., cum laude, 1986|
|Admitted||1986, Ohio; U.S. District Court; U.S. Tax Court|
Member: American Bar Association
Member: Ohio State Bar Association (Chair: Taxation Section, including Sales & Use Tax Subcommittee 1995 - present)
Member: Akron Bar Association, Taxation Section
|Born||Akron, Ohio, June 12, 1961|
Practice Area & Professional Experience
•Joined the Firm as an Associate attorney in 1989 and was elected a Partner in 1994.
•Presently Serves as Department Head of the Taxation Section of the Business Practice Group (2009-present; also served 1995-2006).
•Business Practice Group Leader (2006-2008).
•Served as Vice President and Secretary of the Firm's Board of Managers (2008-2009) and as Vice President and Treasurer of the Board (2000-2004).
•Practice primarily includes consultation and representation with respect to Federal, Multistate and Ohio tax law matters.
•Routinely engaged to structure proposed transactions in a manner to obtain optimum tax minimization.
•Actively involved in representation before the Ohio Tax Commissioner, Board of Tax Appeals of Ohio and the Ohio Supreme Court, as well as before the Internal Revenue Service.
Professional & Civic Involvement
Adjunct Professor: The University of Akron Master of Taxation Program (State and Local Tax)
Appointed: Ohio Tax Commissioner's Advisory Council (2001-2003)
Secretary/Trustee: Archbishop Hoban High School
Awards & Honors
•Listed in The Best Lawyers in America (2003 - 2016).
•Named “Akron Best Lawyers Tax Law Lawyer of the Year” (2012).
•Selected for inclusion in Ohio's Super Lawyers (2004-2015), as voted by his peers.
•Selected for inclusion in Super Lawyers Business Edition (2014) for Tax Law.
•Listed in Northern Ohio Live - Ohio's Top Lawyers for 2003.
•Recognized in the 2009 Corporate Counsel Edition of Super Lawyers for Tax Law.
•Martindale-Hubbell Peer Review Rating of AV Preeminent, which is the highest possible rating in both legal ability and ethical standards as established by confidential opinions from members of the Bar.
•Recognized by Inside Business Magazine since 2001 as a Leading Lawyer in Northeast Ohio in Tax Law, as voted by his peers.
•Recipient of the 2013 Distinguished Alumni Award from the Archbishop Hoban High School Alumni Association.
Presentations & Publications
Mr. Dimengo has written 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 News
Akron Tax Journal
The University of Akron Law Review
The Advisor, a Buckingham, Doolittle & Burroughs, LLC publication
Business Compass, a Buckingham, Doolittle & Burroughs, LLC publication
How to Avoid Tax When Disposing of Real Property, Law 360 (Summer 2014)
Under Audit: Increased Scrutiny of Restaurants for Ohio Sales Tax, a la carteMagazine (Fall 2013)
Refund Opportunity: Sales Tax Exemptions Available for Restaurant Purchases, a la carteMagazine (Winter 2013)
“Low Tax Rates and Incentives Give Ohio a Business-Friendly Landscape, Spurring Economic Recovery and Growth, ” Journal of MultiState Taxation and Incentives (June 2012)
Taxpayer Permitted to Present Newly Prepared Valuation at Board of Tax Appeals, Journal of MultiState Taxation and Incentives (January 2012)
He has given numerous presentations concerning various tax topics which include:
Sales & Use Tax: Maximizing Sales/Use Tax Exemption for Manufacturers (2008 Ohio Tax Conference)
Ohio Sales & Use Tax: New Audit Developments & Refund Policies (2007 Ohio Tax Conference)
“Can Anything Be a Business Fixture?” (2006 Ohio Tax Conference)
“What You Need to Know About Ohio's New and Old Tax Provisions” (Fall 2006)
“Minimizing Sales and Use Tax in Ohio”
“Sales and Use Tax in Ohio”
“Ohio Sales/Use Tax: Recent Trends, Developments and Planning Opportunities”
“Tax Free (Like - Kind) Exchanges of Real Estate” (2003, 2006 and 2010)
Documents by this lawyer on Martindale.com
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...
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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