Ohio State Department of Taxation

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					                             OHIO STATE BAR ASSOCIATION
                                TAXATION COMMITTEE

                              Minutes of January 19, 2001, Meeting

Call to Order/Approval of Minutes

   The meeting was called to order at 4:00 p.m. by Steven A. Dimengo who recorded the minutes.
The minutes of the previous meeting were approved. The list of attendees is attached to these

Report of Board of Tax Appeals

Kiehner Johnson, Chairman of the Board of Tax Appeals (“Board”), was in attendance and
presented the general status of cases pending before the Board.

Report of the Tax Commissioner

Commissioner Zaino discussed the penalties associated with the failure to pay tax attributable to an
ESBT S corporation shareholder (estimated tax penalty and double interest penalty). Failure to
answer the question on the S corporation information return as to the existence of an ESBT
shareholder will be deemed “yes.” Former Representative Mottley provided insight as to the Ohio
General Assembly’s perspective on ESBTs and previously proposed legislation.

The Legal Division’s I-Team report is on their web site for your review.

The Form TBOR-1, Declaration of Tax Representative, must be completed for all representatives
before the Department, although it is not required to file a Petition for Reassessment.

The proposed internal worksheet to be completed by the Department for purposes of determining
whether any penalty should be imposed was reviewed. This is in response to recently enacted
legislation giving the Tax Commissioner discretion to assess penalties that had been automatic.

Subcommittee Reports

       a. Unauthorized Practice of Law

               No report was submitted.

       b. Procedure and Miscellaneous

               No report was submitted.
          c. Sales and Use Tax

                 Steve Dimengo provided a handout summarizing recent significant sales and use
                 tax cases involving exceptions/exemptions and taxable services. A discussion

          d. Franchise and Income Tax

                 No report was submitted.

          e. Multistate Issues

                 No report was submitted.

          f. Municipal Income Tax

                 No report was submitted.

          g. Property Tax

                 Bill Nolan distributed a handout regarding personal property and real property
                 legislation and cases. A discussion followed.

          h. Economic Development Incentives

                 Scott J. Ziance provided a handout summarizing Am. Sub. S.B. 265 (effective
                 approx. March 9, 2001), various newly enacted rules relating to job training tax
                 credits, and recently decided case law.

Old and New Business



The meeting was adjourned at 6:00 p.m.

                             Attendees at OSBA Taxation Meeting
                                       January 19, 2001

Name                  Firm                                     E-mail

Rick Anthony          Ohio Department of Taxation              rick_anthony@tax.state.oh.us
Ted Bernert           Baker Hostetler, LLP                     ebernert@bakerlaw.com
Kara Collins                                                   kcollins@shselegal.com
Adam Deutsch          Thompson Hine & Flory                    adam.deutsch@thompsonhine.com
Steve Dimengo         Buckingham Doolittle & Burroughs         Sdimengo@bdblaw.com
Mark Engel            Bricker & Eckler                         mengel@bricker.com
Jim Flaherty                                                   jim@flahertylaw.com
John Goheen           Ulmer & Berne                            jgoheen@ulmer.com
Joseph Gillette
Steve Hall            Ohio Department of Taxation              Steve_Hall@tax.state.oh.us
Louise Jackson        Spengler Nathanson; BTA                  ljackson@spenglernathanson.com
Michael Johnson       Ohio Department of Taxation              Michael_Johnson@tax.state.oh.us
Dave Kall             McDonald, Hopkins, Burke & Haber         dmk@mhbh.com
Ranjan Mandranjan                                              ranjan@hmswcpa.com
William Marshall      Ohio Department of Taxation              William_Marshall@tax.state.oh.us
J. Donald Mottley                                              mottley@taftlaw.com
Fred Nicely           Ohio Department of Taxation              Fred_Nicely@tax.state.oh.us
William G. Nolan      Ernst & Young                            William.nolan@ey.com
Andrew S. Perry       Buckingham, Doolittle & Burroughs, LLP   aperry@bdblaw.com
Brenda Ray            Schumaker Loop & Kendrick                bray@slk-law.com
Nicholas Ray          Baker & Hostetler                        nray@bakerlaw.com
Patricia M. Ritzert   Patricia Ritzert, Attorney at Law        PRitzert@aol.com
Jason Seifert         McCarthy Lebit Crystal & Haiman          jls@mccarthylebit.com
Scott F. Sturges      Buckley King & Bluso                     sturges@bkb-columbus.com
David P. Suich        Ernst & Young                            david.suich@ey.com
Mark Vannatta         Vorys Sater Seymour & Pease              mevannatta@vssp.com
Mike Zaino            Zaino & Humphrey                         zanohlpa@rrcol.com
Tom Zaino             Ohio Department of Taxation              Tom_Zaino@tax.state.oh.us.com
Scott J. Ziance       Vorys Sater Seymour & Pease              sjziance@vssp.com

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