Tax Attorney in Columbus, OH

Federal IRS representation for Columbus individuals and businesses — audits, back taxes, liens, levies, payroll-tax disputes, and U.S. Tax Court litigation right here in the John W. Bricker Federal Building. We also coordinate Ohio Department of Taxation and City of Columbus Income Tax Division matters under Form 2848 Power of Attorney where they sit alongside a federal case.

Reviewed by Parham Khorsandi, Esq. — California Bar #266658. Last reviewed: May 25, 2026.

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Serving Franklin County, Delaware County, Fairfield, Licking, Pickaway, Madison, Union, and the entire central Ohio region

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If you owe back taxes in Columbus, here is what changed in 2026

Ohio continues its multi-year personal income tax phase-down: the 2026 schedule keeps a graduated 0% to 3.5% structure capped at the top bracket, well below the 4.797% rate in place a few years ago. The Commercial Activity Tax (CAT) under R.C. Chapter 5751 sits at 0.26% on Ohio gross receipts above the new $6 million annual exclusion threshold (the threshold rose under H.B. 33 to remove most small businesses). Sales tax in Franklin County totals 7.5% — 5.75% state, 0.5% Franklin County permissive, and 0.5% COTA transit. And the Columbus Municipal Income Tax remains 2.5%, collected through CRISP (City Revenue Information Service Portal) and historically administered alongside the Central Collection Agency (CCA) for certain municipalities.

If you have received an IRS CP504, LT11, or Statutory Notice of Deficiency, or an Ohio Department of Taxation Notice of Assessment, or a City of Columbus Income Tax Division assessment letter, the deadline to act is short. The Ohio Board of Tax Appeals petition window under R.C. Chapter 5717 is 60 days — substantially tighter than the federal 90-day Tax Court deadline. We pull your IRS account transcripts, calculate your CSED under IRC § 6502, file Form 2848 with the IRS and the Ohio TBOR-1 Power of Attorney with the Ohio Department of Taxation, and put administrative brakes on collection while the case is built.

Federal tax representation for Columbus taxpayers

Victory Tax Lawyers, LLP is a California-Bar-admitted tax-resolution law firm based in Los Angeles. Our federal practice runs nationwide: the Internal Revenue Service accepts our Form 2848 Power of Attorney in every state, and the U.S. Tax Court — a single federal tribunal with jurisdiction over IRS deficiency cases — holds regular trial sessions in Columbus at the John W. Bricker Federal Building on North High Street. From our Robertson Boulevard office in Los Angeles, we represent Columbus residents and Ohio-domiciled businesses in IRS audits, collection cases, Tax Court petitions, Offers in Compromise under IRC § 7122, Installment Agreements under IRC § 6159, lien discharges under IRC § 6325, levy releases under IRC § 6343, and Trust Fund Recovery Penalty defenses under IRC § 6672.

For Ohio state tax matters — the graduated 0% to 3.5% personal income tax under R.C. Chapter 5747, the 0.26% Commercial Activity Tax under R.C. Chapter 5751, the 5.75% state sales tax plus Franklin County 0.5% plus COTA 0.5% for a 7.5% combined Columbus sales tax rate, withholding-tax assessments, and contested matters headed to the Ohio Board of Tax Appeals — we file Form TBOR-1 with the Ohio Department of Taxation and handle the administrative track directly. For formal litigation in the Ohio Board of Tax Appeals (R.C. Chapter 5717), the Franklin County Court of Common Pleas, or the Ohio Court of Claims, we refer to locally admitted Ohio counsel under a co-counsel arrangement. The federal layer is where most central Ohio high-income, business-owner, and multi-state cases live, and that is where our engagement carries the load.

Columbus is built on an unusual concentration of stable, high-income employers: The Ohio State University (the largest U.S. university by enrollment, with more than 60,000 students plus a federal-research portfolio and the Wexner Medical Center system), Nationwide Insurance world headquarters, American Electric Power (AEP) headquarters, Cardinal Health (Fortune 50 pharmaceutical distribution) headquarters, the L Brands family of retail brands (Victoria's Secret and Bath & Body Works), Big Lots headquarters, the JPMorgan Chase Polaris and McCoy Center back-office campus, the state government workforce concentrated around Capitol Square, and now the Intel Ohio fab construction east of New Albany — a multi-billion-dollar semiconductor build-out that mirrors the equity-compensation profile of the Phoenix TSMC site. Each employer drives a different federal-tax exposure: ISO disqualifying dispositions, RSU underwithholding, 1099 royalty and consulting income, faculty W-2 plus Schedule C honoraria, IRC § 174 R&D capitalization questions, Trust Fund Recovery cases at small contractors and restaurants, and the FBAR reporting obligations that come with one of the largest Somali-American and Bhutanese-Nepali immigrant communities in the United States. The federal procedures are uniform; the facts are Columbus-specific.

Your tax rights as a Columbus taxpayer

Three parallel rights frameworks apply when you owe tax in Columbus. Federal rights come from the Internal Revenue Code and IRS Publication 1, the Taxpayer Bill of Rights. State rights come from R.C. Title 57 and Ohio Department of Taxation administrative rules. And municipal rights come from R.C. Chapter 718 (the uniform municipal income tax statute) and the City of Columbus Income Tax Division. Knowing all three is the difference between a clean resolution and a missed 60-day Ohio Board of Tax Appeals deadline that locks in an assessment against your Franklin County wages or bank accounts.

Right to representation

IRC § 7521(b)(2) and (c) give you the right to be represented by an attorney, CPA, or Enrolled Agent during any IRS examination or interview. Once Form 2848 is on file, the IRS must deal with us first, not you. Ohio mirrors this through Form TBOR-1 filed with the Ohio Department of Taxation, and the City of Columbus accepts a written authorization for representation before the Columbus Income Tax Division.

Right to U.S. Tax Court review

IRC § 6213(a) gives you 90 days from a Statutory Notice of Deficiency to petition the U.S. Tax Court without paying the tax first. Miss the 90 days and the federal assessment becomes final. The Tax Court holds regular trial sessions in Columbus at the John W. Bricker Federal Building, 200 N High Street.

Right to Ohio Board of Tax Appeals review

R.C. Chapter 5717 gives you 60 days from a final Ohio Tax Commissioner determination to file a notice of appeal with the Ohio Board of Tax Appeals (BTA), seated at 30 E Broad Street, 24th Floor, Columbus. The BTA is an independent administrative tribunal that hears disputes over Ohio sales tax, use tax, CAT, income tax, and most other state-administered taxes. The 60-day clock is jurisdictional and shorter than the federal 90-day Tax Court window.

Collection Due Process

IRC § 6320 (lien) and IRC § 6330 (levy) give you a 30-day window to request a CDP hearing once the IRS files a Notice of Federal Tax Lien or issues a Final Notice of Intent to Levy. A timely CDP filing halts collection and preserves judicial review.

Right to settle for less than owed

Federally, IRC § 7122 authorizes Offers in Compromise based on doubt as to liability, doubt as to collectibility, or effective tax administration. Ohio runs an Offer in Compromise program through the Office of the Ohio Attorney General Collections Enforcement Section under R.C. § 131.02, with hardship and insolvency standards that resemble the federal analysis. Both programs require all returns filed and all current obligations met before consideration.

Right to recover fees

IRC § 7430 allows recovery of administrative and litigation costs if the IRS takes a position that is not substantially justified and the taxpayer prevails. The threshold is high, but real, especially in audit reconsideration and Innocent Spouse cases under IRC § 6015.

How Victory Tax Lawyers helps Columbus taxpayers

Offer in Compromise under IRC § 7122

We file Form 656 with Form 433-A(OIC) or 433-B(OIC), document the Reasonable Collection Potential, and negotiate doubt-as-to-collectibility offers when full collection is not feasible within the remaining CSED. For Columbus taxpayers, a federal OIC does not resolve Ohio state liability; we run a parallel Offer through the Ohio Attorney General Collections Enforcement Section under R.C. § 131.02 where the state debt is real, and we coordinate any City of Columbus municipal-tax write-off requests with the Columbus Income Tax Division.

Installment Agreements under IRC § 6159

Streamlined IAs (under $50,000), partial-pay IAs under IRC § 6159(d), and full-pay agreements. We push for partial-pay structures where the IRC § 6502 ten-year CSED will extinguish the balance before payoff — the most under-used resolution path for taxpayers between $50,000 and $250,000 in federal debt. Ohio runs a separate payment-plan track through the Attorney General's office once an Ohio assessment certifies for collection.

Lien discharge, subordination, and withdrawal

When a Notice of Federal Tax Lien blocks a Columbus property sale or refinance, we file Form 14135 (discharge), Form 14134 (subordination), or Form 12277 (withdrawal). NFTLs filed in the Franklin County Recorder's Office encumber title; the IRS procedures under IRC § 6325 set the cure path. Timing must align with the closing. Ohio judgment liens entered through the Ohio Attorney General under R.C. § 2329.07 follow a parallel cure track.

Levy release under IRC § 6343

Wage levies, bank levies, and accounts-receivable levies. We document economic hardship under IRC § 6343(a)(1)(D) and Treasury Reg. § 301.6343-1(b)(4), and where the levy is procedurally defective, we challenge it through Collection Due Process or Appeals. Ohio garnishments certified through the Attorney General Collections Enforcement Section follow R.C. § 2716.041 procedures and can be unwound on a similar hardship showing.

Audit defense and U.S. Tax Court litigation

Correspondence audits, office audits, and field examinations — including sensitive issues like cryptocurrency, foreign accounts under FinCEN Form 114 (FBAR), S-corporation reasonable-compensation, IRC § 174 R&D capitalization (a recurring issue at OSU spin-outs and Intel-adjacent suppliers), and Trust Fund Recovery Penalty cases. If the audit closes unfavorably, we petition the U.S. Tax Court within the 90-day IRC § 6213(a) window. Columbus trial sessions are held at the Bricker Federal Building.

Penalty abatement under IRC § 6651 and IRM 20.1.1

First-Time Abate administrative relief, reasonable-cause abatement, and statutory exceptions for failure-to-file and failure-to-pay penalties. On accuracy-related penalties under IRC § 6662, we document substantial authority or adequate disclosure to defeat the assessment. Ohio penalties under R.C. § 5747.15 and the Columbus municipal late-filing penalty under R.C. Chapter 718 follow separate reasonable-cause analyses, and we file all three simultaneously where the same facts apply.

Twelve types of Columbus tax matters we handle

Federal cases for Columbus residents and businesses, framed against the Ohio Department of Taxation and City of Columbus Income Tax Division overlay where it matters.

Nationwide, Cardinal Health, AEP RSU underwithholding

Nationwide Insurance, Cardinal Health, American Electric Power, Huntington Bancshares, and now Intel Ohio all issue equity compensation. RSU vest events generate W-2 inclusion taxed at the default 22% supplemental rate — well below the actual marginal rate for high earners. ISO disqualifying dispositions trigger AMT under IRC § 55. We resolve the federal balance and coordinate the Ohio state and Columbus municipal layers.

Trust Fund Recovery Penalty

IRC § 6672 imposes personal liability on officers, partners, and check-signers for unpaid employment-tax withholding. Columbus restaurant, hospitality, construction, trucking, and home-health-care owners are the most common targets. The IRS uses Form 4180 interviews to identify responsible persons.

Ohio State University faculty and 1099 physician income

OSU full-time faculty hold W-2 academic appointments often combined with consulting 1099 income, book royalties, and grant overage. Wexner Medical Center physicians frequently carry hybrid W-2 employed-physician and 1099 attending or moonlighting income with self-employment-tax exposure. Federal Schedule C plus the IRC § 199A qualified business income calculation and the Columbus 2.5% municipal tax all interact, and the audit risk is concentrated.

Intel Ohio and OSU R&D credit and IRC § 174 capitalization

The $20+ billion Intel Ohio fab build-out east of New Albany, combined with OSU research grant flow and the broader Mid-Ohio tech belt, drives a substantial number of IRC § 41 R&D credit claims and IRC § 174 specified research expenditure capitalization questions (the post-TCJA five-year amortization rule). Audits target the four-part test, contemporaneous documentation, and the separation between contract-research excluded amounts and qualifying internal research.

Notice of Federal Tax Lien

NFTLs filed at the Franklin County Recorder's Office (373 S High Street) encumber title to Columbus, Worthington, Dublin, Westerville, Hilliard, and Reynoldsburg property and trigger CDP rights under IRC § 6320. A parallel Ohio judgment lien may be entered by the Ohio Attorney General against the property under R.C. § 2329.02.

IRS bank or wage levy

Bank levies on accounts held at Huntington National Bank, JPMorgan Chase, Fifth Third, KeyBank, PNC, or any Ohio-licensed bank. Wage levies hit Columbus employers within days of CP90 or LT11 issuance. Ohio garnishments under R.C. § 2716.041 hit at the same speed once the Attorney General certifies the debt.

Passport revocation under IRC § 7345

A seriously delinquent tax debt (over $62,000 for 2025, indexed annually) triggers State Department certification and passport hold. With John Glenn Columbus International Airport serving as a growing Amazon Air hub and the broader business-travel corridor between Columbus and Tokyo (Honda) and the Middle East, this hits frequent business travelers hard. We file the IRC § 7345(e) action to reverse the certification.

FBAR and FATCA non-disclosure

FinCEN Form 114 for foreign accounts over $10,000 aggregate. Columbus hosts the largest Somali-American community in the United States outside the Twin Cities, one of the largest Bhutanese-Nepali resettlement populations in the country, plus substantial Mexican-American and Sudanese communities — making the Streamlined Filing Compliance Procedures, ITIN issuance, and Forms 8938 and 5471 reporting routine engagements. We also see § 911 Foreign Earned Income Exclusion questions from Honda Marysville and Honda Anna Japanese-expat assignments.

OSU Buckeyes NIL and pro-athlete jock tax

Ohio State football, men's and women's basketball, and Olympic-sport athletes now receive Name-Image-Likeness 1099-NEC income under IRC § 61. Self-employment tax at 15.3%, federal income tax, Ohio state tax, and the Columbus 2.5% municipal layer all apply. Columbus Blue Jackets (NHL), Columbus Crew (MLS), and Columbus Clippers (AAA baseball) athletes face the standard multi-state jock-tax allocation across every away-game state.

Innocent Spouse Relief

IRC § 6015 relief for spouses jointly liable on a return where the other spouse's items caused the deficiency. We file Form 8857 with a clean factual record — especially common in divorces involving small-business owners and 1099 contractors. Ohio's responsible-spouse analysis under R.C. § 5747.08 runs in parallel.

Unfiled returns and SFR substitutes

When the IRS files a Substitute for Return under IRC § 6020(b), the assessed tax is almost always overstated. Filing the correct original return is the first move — it almost always reduces the balance. Ohio has its own parallel substitute-return process; the City of Columbus Income Tax Division also issues estimated municipal assessments when no return is filed and a W-2 wage record is on hand.

Cryptocurrency tax assessments

CP2000 notices on unreported digital-asset gains, basis-tracking failures, and DeFi-protocol income. Columbus's growing fintech and SaaS sector, plus the post-2020 remote-work migration into Worthington and Dublin, brought a heavy crypto-trading population. Form 1099-DA reporting (effective 2025) drives the matching cases.

Nine common causes of tax debt for Columbus taxpayers

Patterns we see repeatedly in Columbus-based engagements. None of them are unusual — all of them are resolvable.

1. Underwithheld RSU vest events

A Nationwide, Cardinal Health, AEP, Huntington, or Intel Ohio employee at the 35% or 37% federal marginal bracket sees only 22% supplemental withholding on RSU vests. The shortfall, plus Ohio's 3.5% top-bracket rate and the Columbus 2.5% municipal layer, produces a five-figure balance due the following April.

2. Self-employment underpayment

OSU faculty consultants, Wexner physicians moonlighting on 1099, real-estate agents in Dublin and Worthington, NIL athletes, and trade contractors file Schedule C or K-1 income with no estimated-tax payments. The first IRS CP14 lands the following spring with penalties under IRC § 6654.

3. Business closure

When an LLC or S-corp closes with unpaid Form 941 payroll-tax balances, IRC § 6672 follows the responsible officer personally — well after the entity is dissolved. Ohio adds responsible-person liability for unpaid withholding under R.C. § 5747.07.

4. Divorce and joint-return fallout

A jointly filed return tied to a now-former spouse's understatement leaves both parties liable until Innocent Spouse relief under IRC § 6015 is granted. Franklin County divorce decrees often allocate tax debt — but the IRS is not bound by the decree.

5. Identity theft and fraudulent returns

A return filed in your name with refund redirected. Form 14039 opens the IRS identity-theft case; the assessment must be corrected, not just protested.

6. Cryptocurrency CP2000 surprise

Exchanges issue Form 1099-DA (introduced 2025), and the IRS computer matches reported gains. Missed basis records turn into ordinary-income assessments at the full sale price.

7. Late-filed or unfiled returns

Failure-to-file under IRC § 6651(a)(1) compounds at 5% per month, capped at 25%. After three years, refunds are barred under IRC § 6511. The Columbus Income Tax Division separately tracks municipal-return delinquency and assesses penalties under R.C. Chapter 718.

8. Real-estate sale without estimated tax

A Short North, German Village, Upper Arlington, or Dublin home sale generating substantial capital gain, with no Form 1040-ES payment, produces a tax bill the next April. Investor flips taxed at ordinary-income rates — not capital-gain — under the dealer-status rules of IRC § 1221.

9. Stock-option exercise without planning

ISO disqualifying dispositions and NSO ordinary-income inclusions hit Columbus tech, insurance, healthcare, and Fortune 500 employees with AMT under IRC § 55 and large balances due.

Eight tax liabilities that pull in Columbus taxpayers

Federal authority alongside the Ohio statute and Columbus municipal rule where there is a parallel.

Failure to file federal return

IRC § 6651(a)(1) imposes 5%/month, max 25%, plus interest under IRC § 6601. The Ohio mirror is R.C. § 5747.15(A)(1) imposing the greater of $50 per month or 5% per month, capped at 50% of unpaid tax.

Failure to file Ohio state return

R.C. § 5747.15 imposes late-filing penalties, separately calculated, on Ohio personal income tax. The Ohio Department of Taxation may issue a Notice of Assessment under R.C. § 5703.70 triggering the 60-day petition window to the Ohio Board of Tax Appeals.

Failure to file Columbus municipal return

R.C. Chapter 718, the uniform municipal-income-tax statute, governs all Ohio municipal tax. The City of Columbus Income Tax Division imposes its own late-filing and late-payment penalties on the 2.5% municipal tax, separately from the state and federal calculation, and uses both CRISP (City Revenue Information Service Portal) and historically CCA-style mechanics to assess and collect.

Ohio Commercial Activity Tax (CAT) delinquency

R.C. Chapter 5751 imposes the 0.26% CAT on Ohio gross receipts above the H.B. 33 exclusion threshold (now $6 million annually). Delinquent CAT assessments are common at small Columbus distributors, e-commerce sellers with Ohio nexus, and contractors with project receipts over the threshold.

Trust Fund Recovery Penalty

IRC § 6672 imposes 100% personal liability on responsible persons for unpaid trust-fund employment tax. Ohio applies a similar responsible-person rule to withheld state income tax under R.C. § 5747.07 and to sales tax under R.C. § 5739.33.

Accuracy-related penalty

IRC § 6662 imposes 20% on substantial-understatement or negligence; IRC § 6663 imposes 75% on fraud. Defense is built on substantial authority, adequate disclosure, or reasonable cause.

Ohio sales-tax delinquency

R.C. Chapter 5739 imposes the 5.75% state sales tax, with Franklin County adding 0.5% permissive and COTA adding 0.5% transit for a combined 7.5% rate in Columbus. Personal liability for responsible persons under R.C. § 5739.33 pierces the corporate veil for trust-fund sales tax.

Transferee liability

IRC § 6901 lets the IRS pursue a transferee — a person who received property from a delinquent taxpayer — for the transferor's unpaid tax, up to the value of the transferred property.

What resolution can look like

Debt reduced

An accepted IRC § 7122 Offer in Compromise can resolve six-figure balances for cents on the dollar where Reasonable Collection Potential supports the offer. The acceptance rate sits around 33% nationally; preparation determines the outcome.

Penalties abated

First-Time Abate removes a single year of failure-to-file or failure-to-pay penalties for taxpayers with a clean three-year compliance record. Reasonable-cause abatement under IRM 20.1.1 reaches further when supported by documentation.

Lien released or withdrawn

Once a debt is paid in full, the IRS releases the Notice of Federal Tax Lien within 30 days per IRC § 6325(a). On an Installment Agreement of $25,000 or less, lien withdrawal under Form 12277 can be requested to clear title with the Franklin County Recorder.

Sample tax-resolution outcomes

Anonymized client matters drawn from our $100M+ aggregate tax-relief record across 2,000+ resolved cases.

Year	Tax debt	Resolution	Final outcome
2024	$152,296	IRC § 6159 Installment Agreement	Accepted at $25/month, partial-pay
2024	$138,296	Streamlined Installment Agreement	Accepted at $25/month
2023	$130,555	Partial-Pay Installment Agreement	Accepted at $50/month
2023	$128,206	IRC § 6159 Installment Agreement	Accepted at $25/month
2022	$116,451	Partial-Pay Installment Agreement	Accepted at $50/month

Past results do not guarantee future outcomes. Each tax case is unique. Results depend on the specific facts of the matter, including the taxpayer's financial condition, compliance history, and the discretion of the Internal Revenue Service, the Ohio Department of Taxation, the City of Columbus Income Tax Division, and the Ohio Board of Tax Appeals.

Why Victory Tax Lawyers for a Columbus federal-tax case

Victory Tax Lawyers is California-Bar-admitted, not Ohio-Bar-admitted. That distinction matters — and it does not block our work. The U.S. Tax Court is a federal court with nationwide jurisdiction; an attorney admitted to that court may petition and try cases at any of its trial locations, including Columbus at the John W. Bricker Federal Building. IRS administrative practice runs on Form 2848 Power of Attorney, which is accepted from any attorney in good standing with any state bar plus an active Centralized Authorization File number. Most of our Columbus clients never need a separately admitted Ohio attorney because the case is, at its core, federal.

For administrative work before the Ohio Department of Taxation — protests, audit responses, Offer in Compromise submissions through the Attorney General Collections Enforcement Section under R.C. § 131.02, and payment-plan requests — we file Form TBOR-1 and handle the matter remotely. For Columbus Income Tax Division matters, we coordinate written representation with the Division directly. When a case must move to the Ohio Board of Tax Appeals under R.C. Chapter 5717, the Franklin County Court of Common Pleas, or the Ohio Court of Claims, we coordinate with locally admitted Ohio counsel under a co-counsel arrangement. The federal portion of the engagement, which is usually the bigger exposure, stays with us.

What distinguishes our firm: a California-Bar-admitted managing attorney with active U.S. Tax Court admission, an Enrolled Agent on staff for IRS administrative work, a 5.0 / 72-review Google rating, and $100M+ in cumulative tax relief secured across 2,000+ resolved matters. No marketing claim of being an Ohio-licensed firm — we are not. A factually accurate offer of federal tax representation, available to any Columbus taxpayer, at the same standard we apply to a Los Angeles client. Our 100% remote workflow runs through a secure document portal — you never have to drive to Robertson Boulevard.

Our seven-step process for Columbus clients

Free consultation

A 30-minute call with a tax attorney to scope your matter, identify deadlines, and decide whether engagement is the right move.

Engagement letter

A written scope, fee structure, and conflict check. Flat fees for administrative resolution; hourly or hybrid for litigation.

Form 2848 and CAF

We file the federal Power of Attorney with the IRS, Form TBOR-1 with the Ohio Department of Taxation, and a written representation authorization with the Columbus Income Tax Division, register on the CAF system, and step in as the contact of record.

Transcript and CSED analysis

We pull IRS account transcripts via Form 8821, calculate each year's CSED under IRC § 6502, and identify tolling events.

Strategy memo

A written summary: the resolution path (OIC, IA, CNC, audit response, CDP, Tax Court), the timeline, and the realistic outcome range.

Filing and negotiation

We file the operative document — Form 656, Form 433-A(OIC), Form 9423, Form 12153, or an Ohio Board of Tax Appeals notice of appeal through local counsel — and handle every IRS, Ohio Department of Taxation, and Columbus Income Tax Division contact.

Compliance monitoring

After resolution we monitor compliance through the OIC five-year terms or the IA term, file future returns, and prevent default.

Two collection clocks: federal CSED and Ohio's assessment-and-collection schedule

The IRS has ten years from the date of assessment to collect a federal tax under IRC § 6502. After the Collection Statute Expiration Date, the debt is extinguished by operation of law. The clock pauses (“tolls”) when an Offer in Compromise is pending, when a Collection Due Process petition is filed, during bankruptcy, when an installment agreement is requested, and when the taxpayer is outside the United States for six months or more.

Ohio runs a parallel state collection track. The Ohio Department of Taxation must generally assess income tax within four years of the return due date under R.C. § 5747.13(B) (longer for substantial understatement or fraud). Once an Ohio assessment is final, the matter typically certifies to the Office of the Ohio Attorney General Collections Enforcement Section under R.C. § 131.02, where collection action runs on its own timeline. Judgment liens entered through the Attorney General under R.C. § 2329.07 attach to Franklin County property and remain enforceable until satisfied or released. Many Columbus taxpayers carry a federal CSED that will run out before the Ohio collection effort exhausts — or vice versa. Pull both records and know both dates before agreeing to any payment plan or amended return that could restart a clock.

Columbus tax authorities and venues

A working knowledge of the tribunals, agencies, and field offices in central Ohio is what separates an answered Notice from a wage garnishment. Below is the working list our firm uses on every Columbus matter.

Internal Revenue Service — Columbus TAC

The federal tax authority, at irs.gov. The Columbus Taxpayer Assistance Center operates inside the John W. Bricker Federal Building at 200 N High Street, Room 312, Columbus OH 43215. Appointments are required.

U.S. Tax Court — Columbus trial sessions

The U.S. Tax Court holds regular trial sessions in Columbus at the John W. Bricker Federal Building, 200 N High Street, Columbus OH 43215. Petitions are filed at ustaxcourt.gov; the 90-day deadline runs from the IRS Statutory Notice of Deficiency under IRC § 6213(a).

Ohio Department of Taxation

The state tax authority, at tax.ohio.gov. Headquartered at 4485 Northland Ridge Boulevard, Columbus OH 43229. Administers the graduated 0% to 3.5% personal income tax, the 0.26% Commercial Activity Tax, the 5.75% state sales tax, employer withholding, and the Ohio Offer in Compromise program through the Attorney General Collections Enforcement Section.

Ohio Board of Tax Appeals

The independent state-tax tribunal authorized under R.C. Chapter 5717, seated at 30 E Broad Street, 24th Floor, Columbus OH 43215. Hears disputes between taxpayers and the Ohio Department of Taxation. 60-day notice-of-appeal deadline from a final Tax Commissioner determination. Decisions are appealable to the Franklin County Court of Common Pleas or directly to the Ohio Supreme Court depending on the case posture.

City of Columbus Income Tax Division

The municipal tax authority for the City of Columbus, at 77 N Front Street, Columbus OH 43215. Administers the 2.5% Columbus Municipal Income Tax under R.C. Chapter 718 through the CRISP (City Revenue Information Service Portal) and historically through CCA-style mechanics for affiliated municipalities. Withholding, employer registration, individual return filing, and business net-profit return filing all route through this office.

Franklin County Treasurer

The county tax authority for Columbus property tax, at 373 S High Street, 17th Floor, Columbus OH 43215, online at treasurer.franklincountyohio.gov. Collects real-property taxes; NFTLs affecting Columbus, Worthington, Dublin, Westerville, Hilliard, and Reynoldsburg property are filed with the Franklin County Recorder in the same building.

Franklin County Auditor

The county-property-valuation authority, at 373 S High Street, 21st Floor, Columbus OH 43215. Conducts the triennial reappraisal and full reappraisal cycles that drive real-property tax assessments. Property-tax disputes over valuation are filed first with the Franklin County Board of Revision and then appealed to the Ohio Board of Tax Appeals.

U.S. District Court — Southern District of Ohio, Columbus Division

Refund suits filed after payment of tax and exhaustion of administrative remedies under IRC § 7422 may be brought in the U.S. District Court for the Southern District of Ohio, Columbus Division, at the Joseph P. Kinneary U.S. Courthouse, 85 Marconi Boulevard, Columbus OH 43215, or in the U.S. Court of Federal Claims in Washington, D.C.

IRS Independent Office of Appeals

The administrative-appeals body within the IRS that resolves cases without litigation. Columbus cases run through the Appeals offices serving the Great Lakes region. Filings: Form 9423 (collection appeal) and Form 12153 (CDP). Page: irs.gov/appeals.

Taxpayer Advocate Service — Columbus

An independent organization within the IRS that helps when normal channels stall. The Columbus TAS office serves taxpayers across central and southeast Ohio. Page: taxpayeradvocate.irs.gov.

Speak with a tax attorney about your Columbus matter

Free consultation, attorney-client privileged, no obligation. If a Notice of Deficiency, a Final Notice of Intent to Levy, an Ohio Department of Taxation Notice of Assessment, or a Columbus Income Tax Division assessment letter is in front of you, the deadline to respond is real and short — call today.

Call (800) 883-8301 Free Consultation

Frequently asked questions — Columbus tax

Does Ohio have a state income tax?

Yes. Ohio operates a graduated personal income tax under R.C. Chapter 5747, with the 2026 schedule running from 0% on the lowest income through a top rate of 3.5% — the result of a multi-year phase-down from the 4.797% top rate in place several years ago. Corporate income is not subject to a traditional state income tax in Ohio; instead, businesses pay the 0.26% Commercial Activity Tax (CAT) on Ohio gross receipts above the $6 million annual exclusion threshold raised under H.B. 33. Ohio has no state estate or inheritance tax. Columbus residents also pay the 2.5% Columbus Municipal Income Tax on top of the state and federal layers.

Where is the closest U.S. Tax Court trial location to Columbus?

The U.S. Tax Court holds regular trial sessions in Columbus itself at the John W. Bricker Federal Building, 200 N High Street, Columbus OH 43215. A taxpayer anywhere in central or southern Ohio can request the Columbus trial location when filing the Tax Court petition. Petitions are filed electronically through DAWSON at ustaxcourt.gov; the 90-day deadline from the IRS Statutory Notice of Deficiency under IRC § 6213(a) is jurisdictional — a single day late and the federal assessment becomes final.

What is the Ohio Board of Tax Appeals and what is its deadline?

The Ohio Board of Tax Appeals (BTA) is the independent state-tax tribunal authorized under R.C. Chapter 5717, seated at 30 E Broad Street, 24th Floor, Columbus OH 43215. It hears disputes between taxpayers and the Ohio Department of Taxation over income tax, sales and use tax, CAT, employer withholding, financial-institution tax, and most other state-administered taxes. The notice-of-appeal deadline is 60 days from a final Tax Commissioner determination — substantially shorter than the federal 90-day Tax Court deadline. Decisions are appealable to the Franklin County Court of Common Pleas or directly to the Ohio Supreme Court depending on the case. Victory Tax Lawyers refers Ohio BTA litigation to locally admitted Ohio counsel; we handle the federal portion and Ohio Department of Taxation administrative work directly.

What is Ohio's assessment and collection statute of limitations?

R.C. § 5747.13 gives the Ohio Department of Taxation generally four years from the return due date or filing date to assess additional income tax (longer for substantial understatement, no limit for fraud or unfiled returns). Once an Ohio assessment is final, the matter typically certifies to the Office of the Ohio Attorney General Collections Enforcement Section under R.C. § 131.02 for collection. Judgment liens entered under R.C. § 2329.07 attach to Franklin County real property and remain enforceable until satisfied. The federal CSED under IRC § 6502 is a separate ten-year clock running from the federal assessment date and operates independently of the Ohio collection effort.

Can I be audited by the IRS, the Ohio Department of Taxation, and the City of Columbus for the same year?

Yes. The IRS, the Ohio Department of Taxation, and the City of Columbus Income Tax Division operate independently and share information through federal-state and state-municipal exchange programs. A federal audit adjustment is routinely reported to Ohio under R.C. § 5747.10 federal-change reporting, and Ohio adjustments are reported to Columbus. We coordinate all three audits to prevent inconsistent positions on the federal record from cascading into state and municipal assessments. The Columbus 2.5% municipal rate compounds the exposure on any federal adjustment that touches Columbus-source wages or net profits.

Does Ohio offer an Offer in Compromise equivalent to the federal program?

Yes. Once an Ohio tax assessment certifies to the Office of the Ohio Attorney General Collections Enforcement Section under R.C. § 131.02, the Attorney General has authority to accept compromised settlements based on doubt as to collectibility, doubt as to liability, or economic hardship. The standards parallel federal IRC § 7122 analysis but with state-specific procedural rules. All Ohio returns must be filed before consideration. We typically run an Ohio compromise in parallel with the federal Offer where both debts are real. The Columbus Income Tax Division separately handles municipal write-off requests on its own administrative track.

I work at Ohio State University — how do faculty W-2 plus 1099 consulting income interact?

OSU faculty members typically receive W-2 wages from the university for their academic appointment, plus 1099-NEC consulting or honoraria income, plus possible book royalty income on Form 1099-MISC, plus — in the College of Medicine — Wexner Medical Center physician income that may be paid through a separate Form W-2 or a 1099 depending on the structure. Self-employment tax at 15.3% applies to the 1099 income above the Social Security wage base offset. IRC § 199A qualified business income deduction may apply to the consulting net. Quarterly Form 1040-ES under IRC § 6654 is mandatory to avoid the underpayment penalty. Ohio and Columbus municipal tax both apply at their respective rates.

I'm an Intel Ohio hire receiving RSUs — what should I do before my first vest?

Intel grants RSUs vest in tranches typically over four years. The fair market value at vest is taxed as W-2 ordinary income at the supplemental withholding rate of 22% federal (37% above $1 million annually). At a 35% or 37% federal marginal bracket, you are underwithheld by 13 to 15 percentage points on every vest. Add the Ohio 3.5% top bracket and the Columbus 2.5% municipal rate, and a single year of substantial vesting can produce a $30,000 to $100,000+ combined balance due. The fix is a W-4 adjustment to increase federal withholding plus quarterly Form 1040-ES payments under IRC § 6654. We also coordinate with the company's stock administrator on sell-to-cover vs. cash election decisions where the AMT preference under IRC § 55 is in play on ISO grants.

I have foreign bank accounts — do FBAR rules apply if I'm in the Somali, Bhutanese, or Sudanese community in Columbus?

Yes. FinCEN Form 114 (FBAR) reporting is required for any U.S. person with signature or financial interest in foreign accounts whose aggregate maximum value exceeded $10,000 at any point in the calendar year. This catches a substantial number of accounts in Mogadishu, Hargeisa, Kathmandu, Khartoum, Mexico City, and other home-country banks held by Columbus residents. Failure to file carries non-willful penalties up to $10,000 per violation (indexed) and willful penalties up to the greater of $100,000 or 50% of the account balance. The IRS Streamlined Filing Compliance Procedures provide a path back into compliance with reduced or zero penalties where the failure was non-willful. We also see Form 8938 (FATCA) and Form 5471 (foreign corporation) reporting gaps on this same population.

Can a California-Bar-admitted attorney represent me in Columbus?

For federal IRS matters — yes. The IRS accepts Form 2848 Power of Attorney from any attorney in good standing with any state bar. The U.S. Tax Court is a single federal court with nationwide jurisdiction; an attorney admitted to that court may represent a taxpayer at any Tax Court trial location, including Columbus. For Ohio Department of Taxation administrative work, we file Form TBOR-1 Power of Attorney and handle the matter remotely. For Columbus Income Tax Division matters, we file a written representation authorization. For formal litigation in the Ohio Board of Tax Appeals, the Franklin County Court of Common Pleas, or the Ohio Court of Claims, we co-counsel with locally admitted Ohio attorneys. Most engagements — audit defense, OIC, IA, levy release, Tax Court — are federal and stay entirely with our firm.

What if I have unfiled returns going back several years?

The IRS Voluntary Filing Compliance policy and IRM 5.1.11.6 generally require the last six years of returns to bring a taxpayer back into compliance. Filing prior-year returns is the first step before any OIC, IA, or CNC request — IRC § 7122(d) compliance is a prerequisite for a federal Offer. Refunds claimed on returns filed more than three years after the original due date are time-barred under IRC § 6511(b)(2). Ohio follows a similar filing-compliance posture; the Department of Taxation may issue a substitute assessment under R.C. § 5747.13 when a taxpayer fails to file. The Columbus Income Tax Division issues estimated municipal assessments based on W-2 wage records.

Can the IRS levy my Columbus bank account or wages?

Yes — after a Final Notice of Intent to Levy (CP90 or LT11) and expiration of the 30-day Collection Due Process window under IRC § 6330, the IRS may levy bank accounts at Huntington National Bank, JPMorgan Chase, Fifth Third, KeyBank, PNC, or any Ohio-licensed institution and serve wage levies on Columbus employers including OSU, Nationwide, Cardinal Health, AEP, and the State of Ohio. A timely Form 12153 CDP request halts collection while the case is reviewed by Appeals. After a CDP determination, the taxpayer has 30 days to petition the U.S. Tax Court under IRC § 6330(d)(1). Ohio garnishments issued through the Attorney General under R.C. § 2716.041 work in parallel.

What is the difference between a federal Notice of Deficiency, an Ohio Notice of Assessment, and a Columbus assessment letter?

A federal Statutory Notice of Deficiency (the “90-day letter”) is the IRS's final pre-assessment notice; it triggers the 90-day U.S. Tax Court petition deadline under IRC § 6213(a). An Ohio Notice of Assessment under R.C. § 5703.70 triggers a 60-day window to petition the Ohio Board of Tax Appeals under R.C. Chapter 5717. A City of Columbus Income Tax Division assessment letter triggers the municipal protest window set by Columbus's ordinance under R.C. Chapter 718. All three are time-critical, but the federal window is the longest. Missing any deadline forfeits the right to pre-payment hearing at that level — you can still pursue post-payment remedies (federal refund suit under IRC § 7422, Ohio refund claim, Columbus refund claim), but the procedural posture changes dramatically.

How long does a federal Offer in Compromise take to process?

An IRS Offer in Compromise typically takes six to twelve months from filing to a final decision. The IRS deems an Offer accepted if not rejected within 24 months under IRC § 7122(f). While the OIC is pending, IRC § 6331(k) bars most levies, and the CSED is tolled. Rejected offers carry a 30-day Appeals window. A well-documented Offer with a complete Form 433-A(OIC) or 433-B(OIC) financial package moves faster than one returned for incompleteness. An Ohio compromise through the Attorney General typically runs four to nine months on a parallel track.

Will hiring a tax attorney stop IRS collection action immediately?

Once Form 2848 is on file, the IRS routes all communication through the attorney and stops contacting the taxpayer directly. Active levies are not automatically lifted by the POA filing alone — release requires either a financial showing under IRC § 6343, a CDP filing under IRC § 6330, or an installment-agreement / OIC submission that triggers the IRC § 6331(k) collection bar. We move on those concurrently when a levy is in place. Ohio collection follows a similar pattern: a Form TBOR-1 routes state contact through us, and a pending Ohio compromise pauses Attorney General execution enforcement.

About the author

This page was written and reviewed by Parham Khorsandi, Esq., Managing Attorney of Victory Tax Lawyers, LLP. Cal Bar #266658. Admitted to practice before the United States Tax Court. Mr. Khorsandi has resolved over 2,000 federal tax matters and secured more than $100 million in tax relief for clients across all 50 states.

Page last reviewed: May 25, 2026. Editorial standard: every federal-statute citation links to law.cornell.edu (Legal Information Institute, Cornell Law School). Every Ohio statute citation references the Ohio Revised Code as enacted. Every administrative authority links to its primary .gov source. Material changes to the law are reflected within 30 days of effective date.

Attorney Advertising. This page is provided by Victory Tax Lawyers, LLP for general informational purposes only. Nothing on this page constitutes legal advice, creates an attorney-client relationship, or substitutes for consultation with a licensed attorney about your specific tax matter. Prior results described or referenced do not guarantee a similar outcome. Each tax case turns on its individual facts, applicable law, and the discretion of the Internal Revenue Service, the Ohio Department of Taxation, the City of Columbus Income Tax Division, the U.S. Tax Court, the Ohio Board of Tax Appeals, or other adjudicating body.

Victory Tax Lawyers, LLP is California-Bar-admitted with its principal office at 1100 S. Robertson Blvd., Los Angeles, CA 90035. The firm represents clients in federal tax matters nationwide via Form 2848 Power of Attorney and admission to the United States Tax Court. The firm is not admitted to practice in the courts of the State of Ohio; where an Ohio state-court appearance or Ohio Board of Tax Appeals litigation is required, the firm associates with locally admitted counsel.

IRS Circular 230 Disclosure: The discussion of U.S. federal tax issues on this page is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties imposed under the Internal Revenue Code or for promoting, marketing, or recommending to another party any tax-related matters addressed. For specific tax advice, consult independent tax counsel.

Authorities cited on this page

26 U.S.C. § 7122 — Federal Offer in Compromise
26 U.S.C. § 6159 — Installment Agreements
26 U.S.C. § 6321 — Federal Tax Lien
26 U.S.C. § 6325 — Lien Release and Discharge
26 U.S.C. § 6331 — Levy and Distraint
26 U.S.C. § 6343 — Release of Levy
26 U.S.C. § 6502 — Collection Statute Expiration
26 U.S.C. § 6213 — Tax Court Petition Window
26 U.S.C. § 6320 — CDP for Liens
26 U.S.C. § 6330 — CDP for Levies
26 U.S.C. § 6651 — Failure-to-File and Failure-to-Pay
26 U.S.C. § 6672 — Trust Fund Recovery Penalty
26 U.S.C. § 6015 — Innocent Spouse Relief
26 U.S.C. § 7345 — Passport Revocation
26 U.S.C. § 174 — Research Expenditure Capitalization
R.C. Chapter 5747 — Ohio personal income tax
R.C. Chapter 5751 — Ohio Commercial Activity Tax
R.C. Chapter 5739 — Ohio sales and use tax
R.C. Chapter 5717 — Ohio Board of Tax Appeals
R.C. Chapter 718 — Uniform municipal income tax (Columbus 2.5%)
R.C. § 131.02 — Ohio Attorney General Collections Enforcement
R.C. § 5703.70 — Ohio Notice of Assessment
R.C. § 5747.07 — Ohio withholding responsible-person liability
R.C. § 5747.13 — Ohio assessment statute of limitations
R.C. § 5747.15 — Ohio failure-to-file penalty
R.C. § 5739.33 — Ohio sales-tax responsible-person liability
R.C. § 2716.041 — Ohio wage garnishment
R.C. § 2329.07 — Ohio judgment-lien dormancy