Frank C. Carnahan, Practice Emphasis: Income and Sales Tax; Tax Exempt Status; Tax Liabilities; Offers in Compromise; Corporate and Business; and Real Estate

I am a shareholder in the law firm of Carnahan, Evans, Cantwell & Brown, P.C. [cecb.com], practicing in the areas of tax, business, entities and real estate, including:

Corporate / LLC / business entities (formation, general representation, qualification to do business, rescission of administrative dissolution, merger, dissolution)

Business organization and planning

Business and real estate loans (including opinion letters)

Family / Business Succession Planning

Estate planning

Transactions: buying and selling of businesses / stock and asset purchases (including opinion letters for acquisitions, loans and other transactions)

Real Estate (residential, commercial, contracts, preparing for closing)

Like Kind Exchange (IRC § 1031)

Taxation (income, employment and sales, tax exempt status and entities)

IRS collection (unfiled returns, cancellation of debt income, installment agreements, uncollectible status, liens & levies, collection due process hearing, offers in compromise, discharge property from lien, lien subordination, injured spouse, innocent spouse)

Tax controversy (audits, protests, audit reconsideration, penalty abatement, trust fund recovery penalty / IRC § 6672, and Tax Court)

Franchise

Assisting clients in initially reviewing their needs, and coordinating with outside counsel for trademark, copyright, patent registration and other issues

Practice Emphasis

Education

Bar Association memberships

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