Kelvin M. Lawrence

Associate

Columbus
T +1.614.462.2664
F +1.614.462.2616

Overview

Kelvin Lawrence advises individual, business and nonprofit clients on tax matters; defends clients from tax assessments; and counsels clients responding to unclaimed property audits. Kelvin works to understand his clients’ businesses and is attentive to detail, creating prompt and effective responses.

Select Experience

Ohio Tax Controversy
  • Negotiated the reduction of more than $300,000 in assessed pass-through entity tax for a complex investment entity. 
Ohio Property Tax 
  • Coordinated the settlement of a complex real property valuation appeal before the Ohio Board of Tax Appeals involving multiple years and a more than $600,000 tax refund. 
Multistate Tax
  • Counseled a buyer in multistate asset acquisitions on compliance with state sales tax, occasional sale and successor liability provisions to minimize audit exposure. 
Tax-Exempt Organizations
  • Advised complex tax-exempt healthcare system on compliance with compensation procedures for tax-exempt organizations.
Multistate Unclaimed Property
  • Collaborated with consultants to respond strategically and efficiently to the multistate contingent fee audit of a life insurance company while challenging the implementation of Death Master File matching procedures. 
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Experience

Ohio Tax Controversy
  • Negotiated the reduction of more than $300,000 in assessed pass-through entity tax for a complex investment entity. 
  • Arranged a Commercial Activity Tax Voluntary Disclosure Agreement for a combined group of taxable and tax-exempt entities to correct prior errors in reporting and to avoid potential penalties.
  • Challenged Ohio state income tax assessments against nonresident individuals who exercised stock options after leaving Ohio, leading to negotiated settlements. 
  • Obtained a significant refund of Ohio personal income tax by substantiating the individual’s domicile as being outside of Ohio. 
Ohio Property Tax 
  • Coordinated the settlement of a complex real property valuation appeal before the Ohio Board of Tax Appeals involving multiple years and a more than $600,000 tax refund. 
  • Secured Ohio real property tax exemption for the federal tax-exempt owner of an assisted and independent living facility. Resulted in a more than $250,000 tax refund. 
Multistate Tax
  • Counseled a buyer in multistate asset acquisitions on compliance with state sales tax, occasional sale and successor liability provisions to minimize audit exposure. 
  • Advised the seller of a cloud-based Software as a Service item for its customers nationwide on compliance with potentially conflicting state sales and use tax consequences for the item. 
  • Counseled a multistate construction contractor on state sales and use tax exemptions for contracts with state and local governments and on state revenue department interpretations of taxable use of property by contractors.
  • Guided a multistate employer in adopting payroll withholding compliance procedures across multiple jurisdictions. 
Tax-Exempt Organizations
  • Advised complex tax-exempt healthcare system on compliance with compensation procedures for tax-exempt organizations.
  • Assisted a variety of organizations in applying for and obtaining recognition of federal tax-exempt status.
  • Counseled tax-exempt organizations on private business use limitations for assets financed with tax-exempt bonds.
  • Performed extensive due diligence for tax-exempt entities involved in complex entity combinations and bond financing transactions.
  • Obtained property tax exemptions for charitable, religious and other tax-exempt organizations.

Multistate Unclaimed Property
  • Collaborated with consultants to respond strategically and efficiently to the multistate contingent fee audit of a life insurance company while challenging the implementation of Death Master File matching procedures. 
  • Assisted in the implementation of the dissolution and liquidation of a multistate entity’s assets in compliance with numerous state unclaimed property laws. 

Recognitions and Memberships

Recognitions

  • The Best Lawyers in America© (2018)
    • Columbus: Tax Law
  • Ohio Super Lawyers "Rising Star" (2014 to 2017)
  • Who's Who in Black Columbus (2009 to 2013)

Memberships

  • American Bar Association: Tax Section
  • Ohio State Bar Association: Taxation Law Committee Chair (2014 to 2016)
  • Columbus Bar Association: Business Tax Committee
  • John Mercer Langston Bar Association: Board Member

Community

  • The Entrepreneurship Institute, Columbus Chapter: Board Member

Admissions

  • U.S. District Court, Southern District of Ohio
  • Ohio

Education

  • J.D., University of Michigan Law School, Contributing Editor, Michigan Journal of Law Reform
  • B.A., Florida A&M University, summa cum laude

Languages

  • Spanish