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

E-mail:

 
  • News:
  • The IRS released the 2010 version of its discussion and rebuttal of many of the more common frivolous arguments used in opposing compliance with federal tax laws2/5/10
  • The IRS released 3 interim optional guides recognizing how the current economic downturn impacts OICs 2/4/10
  • The National Bankruptcy Forum is a consumer bankruptcy site, with bankruptcy attorneys all over the country contributing posts on various topics. You'll see posts on automatic stays, cars and bankruptcy, marriage and bankruptcy, protecting your property, tax issues, and much more. 1/14/10
  • IRS posts information on its web site on the Health Coverage Tax Credit ("HCTC"), which enables eligible individuals to pay only 20 % of qualified health insurance premiums for themselves and their family members. 1/14/10
  • National Taxpayer Advocate Delivers Annual Report to Congress, including criticism of lien filing and procedures to determine installment payment ability. 1/6/10