After many years as a shareholder, I am now a Senior Counsel of Carnahan Evans PC [www.carnahanevans.com] (formerly, Carnahan, Evans, Cantwell & Brown, P. C. [cecb.com]. I practice 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, IRS collection standards, IRS Form 433, installment agreements, currently not collectible (“CNC”), liens & levies, collection due process hearing, offers in compromise (OIC), discharge property from lien, lien subordination, non-liable spouse, injured spouse, innocent spouse), abatement of penalties, IRS Taxpayer Advocate Service (TPA), IRS Form 911, cancellation of debt income
- Tax controversy (audits, protests, audit reconsideration, penalty abatement, trust fund recovery penalty / IRC § 6672, and Tax Court)
- Missouri tax (income, sales, withholding) and collection
- Franchising, for Franchisors, for Franchisees, disclosure (pre-2008), amended FTC rule, and the proposed FTC Business Opportunity Rule
- Assisting clients in initially reviewing their needs, and coordinating with outside counsel for trademark, copyright, patent registration and other issues
- E-mail: fcar@carnahanlaw.com