Frank is a shareholder in the law firm of Carnahan, Evans, Cantwell & Brown, P.C. [cecb.com], practicing in the areas of:
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
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, installment agreements, hardship/uncollectible status, liens & levies, collection due process hearing, offers in compromise, discharge of property from lien, subordination of lien, injured spouse, innocent spouse)
- News:
- Missouri minimum wage increases from $6.65 to $7.05 on January 1, 2009. 1/1/09
- Missouri S.B. 19 introduced to conform the state's laws to the Streamlined Sales and Use Tax Agreement 12/17/08
- IRS announced an expedited lein discharge / subordination process for financially distressed homeowners 12/17/08
- IRS Appeals will offer post-Appeals mediation and arbitration for Offer in Compromise and Trust Fund Recovery Penalty cases 12/8/08
- Non-Missouri Seller should collect the local sales tax for sales that are drop shipped LR 5205 12/5/08
Tax controversy (audits, protests, audit reconsideration, penalty abatement, trust fund recovery penalty / IRC §6672, and Tax Court cases)
Assisting clients in initially reviewing their needs, and coordinating with outside counsel for trademark, copyright, patent registration and other issues
E-mail:
Education:
J.D., Northwestern School of Law, Lewis & Clark College, Portland Oregon, 1984;
LLm. in Taxation, University San Diego School of Law, San Diego, California, 1986.
Admitted to bar:
1984, Oregon & U.S. District Court, District of Oregon;
1985, Missouri & U.S. District Court, Western District of Missouri;
1986, U.S. Tax Court;
1989, U.S. Court of Appeals, Eighth Circuit.
Bar Association Memberships:
American Bar Association [Member 1986-2008, Sections on: Taxation; Law Practice Management; Franchise Forum]
Missouri Bar Association [Member: 1985-2008; Taxation Committee, 1987-2008; Technology & Computer Law Committee, 1990-2008]
Oregon State Bar Association [Member: active 1984-2006, resigned 2006]
Springfield Metropolitan Bar Association [Member 1986-2008, Technology Committee Member: 2001-2008, Chairman 2003]