Charley's experience in tax matters helps him craft creative and individualized solutions for his clients.
Overview
With a deep knowledge of complex tax matters, Charley represents clients in matters related to federal, state and local taxation, business planning and estate planning. He has represented clients in civil tax controversies and criminal tax investigations before the U.S. Tax Court and various district courts and has also served as counsel and co-counsel on state income tax and sales tax cases before the Kansas Board of Tax Appeals and the Missouri Administrative Hearing Commission.
Charley additionally appears for clients at numerous administrative levels in tax controversies involving state and federal income taxation, employment taxes, gift taxes, federal excise taxes, and state sales and use taxes. He has worked extensively in forming nonprofit corporations, obtaining tax-exempt status for them and advising non-profits on the applicability of federal taxes and state laws. Charley also assists clients with purchases and sales of businesses and with general business matters.
Experience
Charley represents individuals and companies in matters before the Internal Revenue Service and state tax agencies on differing tax issues, including income, estate and gift tax matters, private rulings, sales and use taxes, penalty abatements, obtaining tax exempt status, the applicability of excise taxes to private foundations, and applying unrelated business income tax provisions to public charities.
He advises clients on various business entities available to conduct business and the short- and long-term effects of each choice, creating drafts of documents to form them.
He provides tax and general business advice to closely-held businesses, private foundations and nonprofit corporations, and drafts documents needed for these entities.
Charley prepares all types of filings with the IRS and state tax agencies, including letter rulings and tax returns.
Charley represents individuals and entities concerning potential liability for taxes owed by themselves and others, including state sales taxes and taxes withheld from pay checks but not paid over to the IRS or to state departments of revenue.
News & Insights
News
Speaking Engagements
Charley has spoken at continuing education programs on various business and tax topics, most recently on state tax issues, entity choices for new businesses, not-for-profit corporation issues, and not-for-profit and charitable issues.
University of Missouri – Kansas City, Taxation Update CLE, January 2015 to present (annually), State and Local Taxation Update
Publications
"How Charities are Coping with the New Contribution Rules after the 2017 Tax Reforms," Ingram's Magazine, January 2019
Charley has contributed articles to Missouri Bar publications, the Journal of Multistate Taxation and Incentives and other tax publishers on tax topics.
Recognitions
Recognitions
Recognized in The Best Lawyers in America® list, 2023-2025
Missouri Lawyers Weekly Tax Law "POWER LIST," 2021-2022
Professional & Civic Activities
Professional & Civic Activities
Jack J. Isgur Foundation (private foundation), Director and Officer, 1999-present
Kansas City Jazz Orchestra, Director and Treasurer, 2008-2018
Missouri Bar Tax Law Committee, Chair, 2012-2014; Vice Chair, 2017-2018; Chair 2019-2021
Kansas City Metropolitan Bar Association, Tax Committee member, 1984 to present, Chair 1995 and 2005
Practices & Industries
Admissions
- Kansas
- Missouri
- U.S. Tax Court
Education
University of Iowa, J.D., with distinction
University of Iowa, B.B.A., with distinction
Certified Public Accountant, Iowa