John S. Petzinger
Mr. Petzinger is an associate in the Columbus office and a member of the tax group. His practice focuses on state and local tax matters involving multi-state corporation income/franchise taxes, the Ohio commercial activity tax, local net profits tax, pass-through entity tax, personal income tax, trust tax, employer withholding tax, sales/use tax, Ohio dealer in intangibles tax, and unclaimed property. Mr. Petzinger also counsels clients on transactional tax matters as well as tax planning involving internal reorganizations, mergers, acquisitions, and divestitures. In addition, he represents clients before the Ohio Supreme Court, the Ohio Board of Tax Appeals, Ohio Municipal Boards of Appeals, and the Ohio Department of Taxation.
Prior to joining Vorys, Mr. Petzinger worked for eight years in the Tax Appeals Division of the Ohio Department of Taxation. There Mr. Petzinger was responsible for drafting Final Determinations of the Tax Commissioner involving complex administrative appeals related to the corporation franchise tax, pass-through entity tax, personal income tax, employer withholding tax, and commercial activity tax. Mr. Petzinger also regularly negotiated multi-year, multi-issue settlement agreements to resolve such appeals.
Mr. Petzinger has lectured for the Ohio Manufacturers Education Council and the Institute for Professionals in Taxation on topics such as: combined reporting issues facing multi-state businesses; Ohio’s taxation of nonresident individual owners of pass-through entities; and bright-line nexus standards for Ohio’s commercial activity tax.
Mr. Petzinger received his J.D., with honors, from The Ohio State University Michael E. Moritz College of Law. He received his B.S., cum laude, from Hillsdale College.