Michael Kaupa helps clients understand, comply with and solve controversies involving tax laws. He represents taxpayers in all stages of tax disputes, including examinations, administrative appeals and litigation. He has experience representing clients in federal and state tax disputes.

At the federal level, Michael has litigated complex corporate tax matters in the United States Tax Court, including debt and equity characterization of intercompany financing transactions, transfer pricing, and the research and experimentation credit. At the state level, Michael has experience with resolving and litigating disputes involving statutory and constitutional nexus issues, state level research and experimentation credits, apportionment, and sales and use taxes.

Richard Cram is the Director of the Multistate Tax Commission’s National Nexus Program in Washington, D.C. The National Nexus Program provides a Multistate Voluntary Disclosure Program that 37 states and the District of Columbia participate in. Cram has recently contributed articles to Tax Analysts State Tax Notes and has presented as a co-panelist at the Georgetown Law School Advanced State and Local Tax Institute and the Paul J. Hartman SALT Forum. Prior to his current position, Cram served for 15 years as the Director of Policy & Research in the Kansas Department of Revenue, and for 2 years as an attorney in the Legal Services Bureau of the Department, in Topeka, Kansas. He has worked as a research attorney for the Kansas Supreme Court, and practiced law as an associate in law firms in Chicago, Illinois and Goodland, Kansas. Cram graduated from the University of Kansas School of Law.  He currently resides in Alexandria, Virginia.

Steven Dimengo is Managing Partner of Buckingham, Doolittle & Burroughs, LLC. His practice includes consultation and representation with respect to federal and Ohio tax law matters. Mr. Dimengo is routinely engaged to structure proposed transactions to obtain optimum tax minimization. He is actively involved in representation before the Ohio Tax Commissioner, the Ohio Board of Tax appeals and the Supreme Court of Ohio, with notable cases including Cincinnati Reds, LLC v. Testa, Great Lakes Bar Control, Inc. v. Testa and Accel, Inc. v. Testa . He is admitted to the United States Tax Court and the Federal District Court. Mr. Dimengo, a certified public accountant, received his B.A. degree, magna cum laude, from the University of Akron; his J.D. degree, cum laude, from the University of Akron College Of Law and his M.A. degree in taxation from the University of Akron.