Steven L. Smiseck

Practice Areas

• Taxation
  • State and Local Taxation
    • Dealers in Intangibles
    • Legislation and Policy
    • Litigation and Dispute Resolution
    • Municipal Tax
    • Real and Personal Property Tax
    • Real Estate Taxation
    • Sales and Use Tax
• Trusts, Estates, and Wealth Transfer

Education

• Capital University Law School, J.D., 1993
• Earlham College, B.A., 1990, Phi Beta Kappa

Bar & Court Admissions

• Ohio

Mr. Smiseck is a senior attorney in the Vorys Columbus office and a member of the state and local tax group. Throughout his career, he has focused on state and local tax litigation, including serving nearly 17 years as an attorney examiner with the Ohio Board of Tax Appeals. 

Mr. Smiseck has represented taxpayers before the Ohio Board of Tax Appeals, county boards of revision, and the department of taxation on matters involving sales and use tax, real and personal property tax, and commercial activity tax. He also specializes in procedural issues before Ohio’s state and local taxing entities and provides assistance to both clients and other legal counsel.

Career highlights include:

• Drafting more than 1,000 decisions for the Ohio Board of Tax Appeals as an examiner
• Speaking at the Annual Ohio Tax Conference on numerous topics
• Drafting and filing rules pertaining to administrative tax  procedures
• Serving roles in alternative dispute resolution, including participating as a mediator in the Franklin County Municipal Court’s night mediation program

Mr. Smiseck is a frequent presenter and has spoken before the Ohio Municipal League, the Tax Society at Capital University Law School and the Conference of State Tax Judges.

Mr. Smiseck received his J.D. from the Capital University Law School, where he was a member of the Order of the Curia.  He received his B.A. from Earlham College, where he graduated with College and Departmental Honors.

Events

• 21st Annual Ohio Tax Conference
• 20th Annual Ohio Tax Conference

Publications

• Client Alert: Ohio’s General Tax Amnesty Program Offers Tax Savings Opportunity
• Client Alert: Ohio Consumer Use Tax Update: Period Open to Assessment Disputed Under New Law
• Client Alert: Loyalty Program Discounts Clarified for Retail Vendors in Ohio
• Client Alert: Ohio’s Tax Amnesty Programs Offer Rare Tax Savings Opportunity
• Client Alert: Supreme Court of Ohio Reverses Ohio Board of Tax Appeals Decision Regarding Use of the Retail Method of Accounting When Valuing Inventory
• Client Alert: Ohio Supreme Court Dismisses Taxpayer’s Appeal for Failure to Specify Error