O UR F IRM Zaino Hall & Farrin LLC is an Ohio‐based law firm focusing on multistate and local tax, federal tax, and government affairs. Unlike other law firms that represent both taxpayers and governmental jurisdictions, we never represent the government. Because we do not represent any government agencies or political subdivisions, our entire loyalty is devoted to our clients— taxpayers. O UR P ROFESSIONALS Our team of attorney and non‐attorney professionals, many of whom are certified public accountants or former state tax officials, works together to assist clients with all aspects of state and local tax matters. Because the ZHF team has worked inside government, inside industry, and at large accounting and law firms, we can handle all facets of multistate tax issues, including consultation on initial tax planning, performing refund reviews, defending against tax audits, or litigating tax cases to the highest levels. Our non‐attorney professionals work under the supervision of our attorneys, ensuring clients the professionalism and confidentiality benefits of using a law firm. Our unique team understands how government works and we have a proven track record of leveraging that understanding to achieve the best results for our clients, both in tax matters and in government affairs matters. Ron Amstutz Richard C. Farrin, JD Phillip L. Lawless John R. Trippier, CPA ramstutz@zhftaxlaw.com rfarrin@zhftaxlaw.com plawless@zhftaxlaw.com jtrippier@zhftaxlaw.com 614‐782‐1545 614‐349‐4811 614‐349‐4821 614‐349‐4815 Stephen C. Austria Adam L. Garn, JD, CPA, MT Debora D. McGraw, JD, CPA, LLM Jason Walker saustria@zhftaxlaw.com agarn@zhftaxlaw.com dmcgraw@zhftaxlaw.com jwalker@zhftaxlaw.com 614‐349‐4820 614‐349‐4814 614‐349‐4813 614‐349‐4817 Richard S. Bitonte Stephen K. Hall, JD, LLM Brad W. Tomlinson Thomas M. Zaino, JD, CPA rbitonte@zhftaxlaw.com shall@zhftaxlaw.com btomlinson@zhftaxlaw.com tzaino@zhftaxlaw.com 614‐782‐1555 614‐349‐4812 614‐349‐4818 614‐349‐4810 T HE ZHF T EAM IS A M EMBER OF THE I NDEPENDENT SALT A LLIANCE (ISA ) Tom Zaino is a founding member of ISA, a nationwide network of state and local tax professionals that are similar in stature and focus in their home state as ZHF is in Ohio. ZHF is able to draw on ISA members’ relationships and knowledge for its clients, as well as stay informed of state and local tax issues across geographic, industry and tax specialty lines. The foundation of ISA is based on this spirit of knowledge sharing and peer support. While the members vary in practice size and specialty, one trait is common to each the desire to consistently provide cutting‐edge state and local tax services of the highest professional caliber and to associate with like‐minded individuals and firms. {00092234‐4 } Zaino Hall & Farrin LLC • 41 South High Street, Suite 3600 • Columbus, Ohio 43215 614‐326‐1120 • www.zhftaxlaw.com
Our Services State and local tax liabilities are difficult to manage for most businesses because of the myriad of taxing jurisdictions, the amount of audit activity, and the ever‐evolving tax laws, rules, and regulations. Businesses also have the daunting task of monitoring their activities to ensure they remain in compliance as their business evolves and grows. Zaino Hall & Farrin LLC assists its clients with navigating these challenges. We provide a broad range of services in the following areas: tax controversy, compliance evaluation, tax planning, and government affairs. Our team is unique because it includes attorney and non‐attorney professionals, including certified public accountants that have governmental, industry, and public practice experience. Our professionals leverage this knowledge and experience to help clients manage and minimize their state and local tax liabilities. Tax Controversy Tax Planning Service Description Service Description SALT Planning Analyze current tax positions to Audit Defense Assist clients with managing SALT determine optimal filing positions to audits reduce taxes, including assisting Managed or Assist clients with completing all or a clients with determining the tax Participatory portion of this special type of audit impact of organizational changes Audits Residency Planning Analyze impact of changing Tax Appeals Represent clients throughout the residency and assist with legal appeals process establishing new domicile High Net Worth Assist individuals with managing a Effective Rate Implement compliance that allows Individuals personal income tax audit Agreements client to simplify reporting for use taxes Tax Compliance Evaluation SALT Credits and Analyze past filings and current tax Service Description Incentives positions to find unclaimed credits Refund Checkup Analyze past filings and current tax or incentives positions to find overpayments CAT Exam Analyze past filings and current tax Government Affairs positions for Ohio’s commercial Service Description activity tax for refunds or exposures Policy Advocacy Assist clients with drafting legislation and lobbying state or local officials Due Diligence Analyze tax filings and activities to Analysis determine any tax exposures for Regulations Assist clients with navigating the buyer or seller and identify solutions regulatory process throughout to address those exposures various state agencies SALT Nexus Study Review business activities to Industry Impact Develop a white paper that analyzes (SNS) determine if client is filing properly Analysis impact of current or proposed legislation Voluntary Assist clients with voluntarily Disclosure remitting past liabilities under Tax Incentives Work with our tax professionals to special terms maximize state and local incentives through negotiation with state and In‐House Training Provide training to clients to help local officials as well as compare the increase compliance tax and non‐tax impact of relocating Tax Compliance Provide taxability decisions to help to a different city or state Matrix increase compliance {00092234‐4 } Zaino Hall & Farrin LLC • 41 South High Street, Suite 3600 • Columbus, Ohio 43215 614‐326‐1120 • www.zhftaxlaw.com
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