Contact Us

Federal, State and Local Taxation

At Lewis Gianola, our Taxation practice provides sophisticated counsel on a broad range of federal, state, and local tax matters. We advise businesses, individuals, tax-exempt organizations, and fiduciaries on complex tax planning, compliance, and controversy issues across multiple jurisdictions.

Our attorneys combine deep technical knowledge with practical experience to help clients structure transactions, manage tax risk, and resolve disputes efficiently and effectively. We work closely with clients and their advisors to ensure that tax considerations are fully integrated into business decisions, estate plans, and operational strategies.

Contact Us
At Lewis Gianola

Federal Taxation

We advise clients on a wide array of federal tax issues, including:

  • Corporate and Business Tax Planning
    Structuring of business entities, mergers and acquisitions, reorganizations, and joint ventures with an emphasis on tax efficiency and regulatory compliance.
  • Partnerships and Pass-Through Entities
    Tax planning for partnerships, LLCs, and S corporations, including allocations of income and loss, distributions, and basis issues.
  • Executive Compensation and Employee Benefits
    Guidance on deferred compensation arrangements, equity-based compensation, qualified and nonqualified retirement plans, and compliance with Section 409A and ERISA.
  • Tax-Exempt Organizations
    Formation, governance, and ongoing compliance for nonprofit entities, including private foundations and public charities, with respect to IRS requirements and exemption maintenance.
Learn more

State and Local Taxation (SALT)

Our SALT practice offers strategic advice and representation in matters involving:

  • Income and Franchise Taxes
    State tax planning and compliance for businesses and individuals operating in multiple jurisdictions.
  • Sales and Use Taxes
    Analysis of taxability, nexus issues, exemptions, and audit defense.
  • Property Tax and Valuation Disputes
    Representation in assessments, exemptions, appeals, and valuation challenges.
  • Gross Receipts, Excise, and Transactional Taxes
    Counseling on industry-specific taxes, including those applicable to telecommunications, utilities, hospitality, and financial services.
  • Tax Incentives and Credits
    Advising on qualification for and use of state and local incentives, including economic development credits, enterprise zone benefits, and energy-related subsidies.

Tax Controversy and Litigation

We represent clients in all stages of federal, state, and local tax disputes, including:

  • Audits and Examinations
    Representation before the IRS and state revenue departments during audits, investigations, and voluntary disclosure processes.
  • Administrative Appeals
    Handling appeals and protests at both federal and state levels to resolve tax disputes without litigation when possible.
  • Tax Litigation
    Advocacy in U.S. Tax Court, federal district courts, state courts, and appellate tribunals involving assessments, penalties, refund claims, and constitutional tax issues.

A Strategic and Collaborative Approach

Our tax attorneys work in close coordination with our corporate, real estate, estate planning, and litigation teams to provide integrated, forward-looking solutions. Whether advising on the tax aspects of a business transaction, resolving a complex dispute, or planning for intergenerational wealth transfers, we deliver practical and innovative legal strategies grounded in a thorough understanding of evolving tax law.

Our Attorneys

Cunningham3

Roy H. Cunningham

Spencer D. Elliott

Spencer D. Elliott

Get Experienced Regulatory Counsel Today

Lewis Gianola offers the experience, responsiveness, and strategic focus needed to manage compliance risks and protect your professional or business interests. Contact us online, or at our Charleston office at (304) 345-2000 or our Morgantown office at (304) 291-6300 to schedule a consultation. 

Let us help you stay compliant, avoid penalties, and move forward with confidence.

Contact Us