Tax Disputes and Litigation


Ice Miller represents corporate, institutional and individual taxpayers in a variety of federal, state and local tax disputes in proceedings ranging from audits, to administrative appeals, to trials and appeals.

Ice Miller has represented taxpayers at most levels of administrative and judicial proceedings in connection with state and local tax matters.  With respect to property tax matters, Ice Miller has represented taxpayers before local assessing officials and county boards, the Indiana Board of Tax Appeals and its predecessor, and in the Indiana courts.  With respect to "listed taxes," which include income tax, sales tax, finance institutions tax, and various other taxes, Ice Miller has represented taxpayers before the Indiana Department of Revenue and the Indiana courts. 
 
Not only has Ice Miller represented taxpayers before the Indiana Tax Court since the inception of that court in 1986, but Ice Miller has also represented taxpayers before courts in counties around the State, in the Indiana Court of Appeals, and before the Indiana Supreme Court.  Ice Miller's work in state taxation dates back to representing taxpayers before the United States Supreme Court in J.D. Adams Mfg. Co. v. Storen, 304 U.S. 307 (1938) and Freeman v. Hewit, 329 U.S. 249 (1947), United States Constitutional Commerce Clause decisions which were cited for decades.  On our "Key Matters" page is a listing of some of the reported state tax decisions in which Ice Miller served as counsel.
 
Ice Miller has argued state tax cases before the Indiana Supreme Court, and has been asked to submit amicus curiae briefs in state tax cases to the Indiana Supreme Court on behalf of the Counsel on State Taxation (COST) and the Indiana Legal Foundation.  A copy of the brief submitted on behalf of the Indiana Legal Foundation is attached.  
 
Similarly, Ice Miller has represents taxpayers in federal tax matters before the Internal Revenue Service's audit division, appeals division, and other branches of the Internal Revenue Service.  Ice Miller also represents taxpayers before the United States Tax Court, federal district courts, and federal appellate courts.
 

Representative Experience

"As a company which has had significant operations in Indiana, we sought advisors both well versed in tax law and well developed, mutually respectful relationships with relevant government agencies.  Mark Richards and his team proved themselves to be strong client advocates and skillful negotiators on our behalf.  Mark thoroughly understood the applicable law, adjunct legal issues, alternative interpretations & positions, relevant procedural rules, and the political implications to those representing state agencies.  Mark is highly articulate and quite persuasive, attributes we could rely on."
 
- Andrew Shact, VP Tax and Tax Counsel, Hologic Corporation

The following is a sampling of reported tax court cases involving Ice Miller tax attorneys:
  • Shelby County Assessor v. CVS Pharmacy, Inc. #6637-02, 994 N.E.2d 350 (Ind. Tax 2013)
  • U-Haul Co. of Indiana, Inc. v. Ind. Dep't of State Revenue, 896 N.E.2d 1253 (Ind. Tax 2008)
  • Goldstein v. Ind. Dep't Local Gov. Finance, 876 N.E.2d 391 (Ind. Tax 2007)
  • Horseshoe Hammond, LLC v. Ind. Dep't of State Revenue, 865 N.E.2d 725 (Ind. Tax 2007)
  • U-Haul Intern., Inc. v. Ind. Dep't of State Revenue, 826 N.E.2d 713 (Ind. Tax 2005)
  • Grand Victoria Casino & Resort, LP v. Ind. Dep't of State Revenue, 789 N.E. 2d 1041 (Ind Tax. 2003)
  • Enterprise Leasing Co. of Chicago v. Ind. Dep't of State Revenue, 779 N.E.2d 1284 (Ind Tax. 2002)
The following is a sampling of recent decisions from the Indiana Board of Tax Review:
  • Yum Brands, aka Taco Bell of America v. Allen County Assessor, Pet. No. 02-076-12-1-4-0002 (Ind. Bd. Tax Rev., April 2014)
  • AK Steel Corp. v. Spencer County Assessor & Grass Township Assessor, Pet. No. 74-006-04-1-7-0001 (Ind. Bd. Tax Rev., May 2013)
  • Gateway Arthur, Inc. v. Marion County Assessor, Pet. Nos. 49-500-06-1-4-01084 (Ind. Bd. Tax Rev., Oct. 2012)
  • Simon Debartolo Group, L.P., et. al. v. Marion County Assessor, Pet. Nos. 49-600-06-1-4-08629, et. al. (Ind. Bd. Tax Rev., Oct. 2012)
  • Washington Square Mall, LLC, et. al. v. Marion County Assessor, Pet. Nos. 49-700-06-1-4-01861, et. al. (Ind. Bd. Tax Rev., Sept. 2012)
  • CVS Corporation #6252-02 v. Vanderburgh County Assessor, Pet. No. 82-020-09-1-4-07415 (Ind. Bd. Tax Rev., April 2012)
  • Echo Lake, LLC v. Morgan County Assessor, Pet. Nos. 55-016-09-1-4-0001, et. al. (Ind. Bd. Tax Rev., Nov. 2011)
  • Imaging Center of North Central Indiana, Inc. v. Howard County Assessor, Pet. No. 34-002-08-2-8-00002 (Ind. Bd. Tax Rev., May 2011)

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Professionals

Name Position Phone Email
Matt Ehinger Partner 317-236-2183
Miranda E. Morgan Partner 614-462-1064
Mark J. Richards Partner 317-236-2471
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