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Erica L. Horn

Erica L. Horn

Counsel to the Firm
Direct Phone: 859.231.3037
Direct Fax: 859.259.3573
Office Location
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Erica L. Horn

Overview

Erica serves as Counsel to the Firm in Stoll Keenon Ogdens Lexington office. She is a member of the Tax practice. She has represented Kentucky and multijurisdictional companies in matters before the Kentucky Department of Revenue, the Kentucky Board of Tax Appeals, and state and federal trial and appellate courts for over two decades. Erica has represented clients with regard to nearly all of Kentucky’s taxes and fees, including income, sales and use, property and severance.  Erica has successfully appealed assessments issued by taxing authorities and pursued refund claims for her clients, saving them millions of dollars in Kentucky taxes.

Erica’s familiarity with Kentucky’s Public Benefit Corporation statute helps clients determine if B Corp status is appropriate for their businesses. Additionally, she assists organizations that are applying for B Corp through the application process.

Erica is AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®, listed in The Best Lawyers in America®, and honored as a Kentucky Super Lawyer. She has been named the "Best in Corporate Tax Appeals" in Kentucky by Corporate America Awards. She is a frequent speaker on state and local tax topics. She has spoken across the United States at numerous conferences presented by the ABA Section of Taxation, Council on State Taxation (COST), Institute of Professionals in Taxation (IPT) and others.

Since 1985, Erica has been a licensed CPA and member of the Kentucky Society of Certified Public Accountants, where she has served on the Tax Committee since 2006.  In her role as a committee member, she has worked with the Department of Revenue and legislators on challenges confronted by companies doing business in Kentucky.

Erica was appointed by former Governor Steve Beshear to serve on the boards of directors of the Kentucky Higher Education Assistance Authority, Kentucky Higher Education Student Loan Corporation, and Kentucky Affordable Prepaid Tuition. She has previously served as Chairperson of the boards and chair of those agencies' Finance and Audit Committees. Also, she is co-founder of GleanKY, a non-profit, 501(c)(3) corporation that gathers and redistributes excess fresh fruits and vegetables to nourish Kentucky's hungry.

Work Highlights

Limited Liability Entity Tax

Successfully defended client against limited liability entity tax assessment resulting in assessment being set aside.

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Related Attorneys: Erica L. Horn
Related Practices: Tax

Income Tax

Successfully defended audit assessments of corporation income tax resulting in $500,000 refund for client.

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Related Attorneys: Erica L. Horn
Related Practices: Tax

Sales and Use Tax

Successfully defended clients against sales and use tax audit assessments saving clients in excess of $3 million.

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Related Attorneys: Maddie Schueler, Erica L. Horn
Related Industries: Construction
Related Practices: Tax

Property Tax

Assisted taxpayer in obtaining multi-million dollar reduction in local property taxes.

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Related Attorneys: Erica L. Horn
Related Practices: Tax

Miller v. Johnson Controls, Inc., 296 S.W.3d 392 (Ky. 2009), cert. denied, __ U.S. __, 130 S. Ct. 3324, 176 L. Ed. 2d 1240 (2010) (Despite legislative enactment having retroactive effect of 10-14 years, Kentucky Supreme Court held statute did not violate the Due Process Clause.)

BellSouth Telecomms., Inc. v. Farris, 542 F.3d 499, 2008 FED App. 0343P (6th Cir.) (Challenge to state telecommunications tax statute did not violate the Tax Injunction Act, and portion of statute  attempting to regulate what providers could state on the customers’ bills restricted speech in violation of the First Amendment.)

GTE and Subsidiaries v. Revenue Cabinet, 889 S.W. 2d 788 (Ky. 1994) (Corporations had right to file unitary, combined returns pursuant to Kentucky’s UDITPA statute.)

Professional & Civic Activities

American Bar Association, Section of Taxation, CLE Committee; State and Local Tax Committee, Executive Committee; Co-chair, ABA/IPT Advanced Income Tax Seminar; member, Partnership Audit Rules Tax Force

Kentucky Society of Certified Public Accountants, member, State Tax Committee

Council on State Taxation, practitioner member

Institute for Professionals in Taxation, Income and Sales and Use Tax Sections, member

Kentucky Higher Education Assistance Authority, Kentucky Higher Education Student Loan Corporation, Kentucky Affordable Prepaid Tuition, boards of directors, Program and Finance & Audit Committees

GleanKY, co-founder and chair of the board of directors

Distinctions

Listed in Best Lawyers in America®, Commercial Litigation, Tax Law, Tax Litigation and Controversy

Best in Corporate Tax Appeals in Kentucky, Corporate America Awards, 2015

Kentucky Super Lawyer, Tax

AV Preeminent® Peer Review Rated™ by Martindale-Hubbell®

Seminars

June 2016

Navigating Sales & Use Tax in Kentucky, Kentucky Chamber of Commerce, Louisville and Lexington, KY

Mar. 2016

“Preparing a Case for Trial – What Do I Do?,” ABA-IPT Advanced Income Tax Conference, New Orleans, LA

Dec. 2015

Kentucky State and Local Tax Developments, KyCPA Kentucky State Tax Conference, Louisville, KY

June 2015

Navigating Sales & Use Tax in Kentucky, Kentucky Chamber of Commerce, Louisville and Lexington, KY

Mar. 2015

"Taxes - What, Where & How Much," American Distillers Institute Conference and Expo, Louisville, KY

Mar. 2015

"Revival of Due Process Challenges," ABA-IPT Advanced Income Tax Conference, New Orleans, LA

Nov. 2014

"Recent Developments in the Taxation of Digital Products and the Cloud," KyCPA CPE Mega Conference and Expo, Louisville, KY

Sept. 2014

"What is Fair Apportionment and How Do I Get It?," The Knowledge Group, Webinar

Sept. 2014

"Sales and Use Tax for Manufacturers in Kentucky," Lorman Education Services, Louisville, KY

Aug. 2014

"Is There Anything New in the World of Property Tax?," KyCPA Natural Resources Conference, Lexington, KY

June 2014

"Navigating Sales and Use Tax in Kentucky," Kentucky Chamber of Commerce, Louisville and Lexington, KY

Mar. 2014

"Update on Economic Nexus," ABA/IPT Advanced Income Tax Seminar, New Orleans, LA

News

Publications

Apr. 18, 2017 Growing Your Business? Don’t Forget About State and Local Economic Development Incentives
Apr. 4, 2017 COST SPRING 2017 – Kentucky State and Local Tax Developments
Mar. 13, 2017 Kentucky Department of Revenue Must Produce Final Rulings under Open Records Act
Mar. 13, 2017 Updated Guidance Issued on the Valuation of Agricultural Property in Kentucky
Feb. 10, 2017 Residents of Kentucky Retirement Community Owe Property Tax on Leasehold Interest
Feb. 8, 2017 IF IT LOOKS LIKE A DUCK, QUACKS LIKE A DUCK AND WALKS LIKE A DUCK, IT’S A DUCK
Feb. 2, 2017 Taxpayers Take Note: More Updates from the Kentucky Department of Revenue
Jan. 24, 2017 Kentucky Department of Revenue Issues Guidance to Taxpayers
Nov. 28, 2016 Attorney General Advises that Kentucky Counties May Not Enact Local Motor Fuels Tax
Nov. 17, 2016 Netflix’s Streaming Service Not Subject to Tax in Kentucky
Nov. 8, 2016 State Tax Spotlight on Erica Horn
Oct. 4, 2016 COST FALL 2016 – Kentucky State and Local Tax Developments
Sep. 29, 2016 Say Goodbye to the TMP and Hello to the PR
July 25, 2016 When Farmland Becomes Commercial Property How Should the Land Be Valued in the “In-Between” Time? The Kentucky Department of Revenue Weighs In.
June 9, 2016 Kentucky Board of Tax Appeals Rules Restrictions of Low-Income Housing Must Be Considered
June 8, 2016 Oops! Board Holds PVA Lacks Statutory Authority to Correct Error
June 6, 2016 Taxpayer Wins Thanks to Unpublished Court Decision: That Lumber Drying in the Kiln Just Looks Like Raw Materials
May 25, 2016 Kentucky Governor Vetoes Some, But Not All, Tax Changes
Apr. 13, 2016 Kentucky Circuit Court Denies Hospital Provider Tax Refunds
Apr. 6, 2016 More Bad News for Manufacturers in Kentucky Refractory Shapes Used in Aluminum Processing Subject to Tax
Apr. 5, 2016 Eastern Kentucky Coal Counties Are Desperate But Attempts to Increase Property Assessments Are Failing
Apr. 4, 2016 COST SPRING 2016 – Kentucky State and Local Tax Developments
Mar. 14, 2016 Kentucky Board of Tax Appeals Rejects Comparable Sales Approach and Decreases Value of Commercial Building by Fifty Percent
Mar. 11, 2016 Restrictions of Low Income Housing Must Be Considered in Valuing Kentucky Property
Mar. 10, 2016 Fuel Purchased in Kentucky for Use Out-of-state Not Subject to Tax
Mar. 9, 2016 Kentucky Court of Appeals Holds Use Tax is Similar Enough to Ad Valorem Property Tax to Require Exemption from Use Tax for Institution of Purely Public Charity
Mar. 8, 2016 Textbooks Stored in Kentucky Warehouse for Shipment Out-of-State Exempt from Tax
Feb. 19, 2016 Religious-Themed Tourist Attraction Cannot Be Denied Kentucky Tax Incentives
Jan. 9, 2016 The Long and Narrow Road to a Sales Tax Exemption – Machinery for New and Expanded Industry
Jan. 4, 2016 Plaintiffs Seek Rehearing of Kentucky Supreme Court Decision Upholding 911 Fee
Jan. 4, 2016 Supreme Court of Kentucky Holds Board of Tax Appeals Is Not Entitled to Deference
Jan. 4, 2016 Residents of Kentucky Retirement Community Owe Property Tax
Nov. 19, 2015 Court Vacates Its Order Holding Kentucky Consolidated Income Tax Returns Required, Refuses to Hold Department of Revenue to Its Letter Ruling
Nov. 17, 2015 Supreme Court of Kentucky Erroneously Sustains Unconstitutional 911 Fee
Nov. 6, 2015 The Long and Narrow Road to a Sales Tax Exemption – Supplies and Industrial Tools
Oct. 5, 2015 Horse Trailers with Living Quarters Qualify for Exemption from Kentucky Sales Tax
Oct. 5, 2015 Kentucky Board of Tax Appeals Order Refund
Oct. 5, 2015 Kentucky’s Highest Property Tax Rate Applied to “Private” Aircraft
Oct. 5, 2015 Kentucky Court Finds Retroactive Application of Statute Constitutional
Oct. 5, 2015 Kentucky Court of Appeals Holds Taxes Collected by Planning Commission Are Valid
Oct. 5, 2015 Kentucky Board of Tax Appeals Addresses Its Jurisdiction
Oct. 5, 2015 Netflix Prevails at Kentucky Board of Tax Appeals
Oct. 5, 2015 Court Holds Kentucky Consolidated Income Tax Returns Required
Sep. 4, 2015 Federal Court Finds Kentucky Owes Refund of Fuel Taxes
Aug. 31, 2015 Kentucky Supreme Court Holds Producer Solely Responsible for Payment of Severance Tax
Aug. 25, 2015 Kentucky Board Overturns 2014 Property Assessment and Presses Both Parties for Better Evidence of Value
Aug. 24, 2015 Kentucky Updates Streamline Matrix
July 20, 2015 When is a Statutory Amendment a “Clarification” versus a “Substantive” Change?
July 20, 2015 Two Administrative Agencies – To Whom is the Deference to be Given – Board of Tax Appeals or Department of Revenue?
June 24, 2015 The Kentucky Board of Tax Appeals Finds Agricultural Valuation Methodology for Woodlands Valid
June 24, 2015 Obtaining Judicial Review of the Constitutionality of a Statute Just Got Harder in Kentucky
May 26, 2015 Spring 2015 Kentucky State and Local Tax Developments
Apr. 21, 2015 Retroactivity Revisited: Has Anything Changed?
Apr. 1, 2015 A Split Decision – One for Revenue and One for the Taxpayer
Dec. 1, 2014 “Bare Possession” of Property Did Not Give Rise to a Taxable Leasehold Interest
Nov. 1, 2014 Taxpayer Obtains Rare Win on Interest on Refund Claims and Non-Mutual Collateral Estoppel
Nov. 1, 2014 Kentucky Court of Appeals Reiterates Administrative Agencies Are Not Indispensable Parties to Judicial Appeals
Oct. 1, 2014 The Taxpayer Wins Again!
Oct. 1, 2014 Railroad “Supplies” Not Exempt from Sales Tax
Oct. 1, 2014 Lions Club Not a Purely Public Charity Exempt from Property Tax
Oct. 1, 2014 Kentucky Gives Taxpayers Two New Reasons for Staying Alert
Oct. 1, 2014 Fall 2014 Kentucky State and Local Tax Developments
July 1, 2014 Kentucky Department of Revenue Adopts Emergency Regulation for New Markets Development Program
July 1, 2014 Regulatory Change to Telecommunications Resale Exclusion Conformed to Statutes and Was Valid
July 1, 2014 Court of Appeals Finds “911 Fee” on Water Meters Is Not a Valid User Fee
July 1, 2014 Eureka – There’s Hope! Kentucky Court of Appeals Affirms Lower Court’s Award of $5.7M Refund Claim
June 1, 2014 Court Rules No Supersedes Bond Required for Appeal
June 1, 2014 Kentucky Board of Tax Appeals Upholds Final Ruling of Cumberland County Board of Assessment Appeals for Four Acre Tract of Unimproved Land in Burkesville, Kentucky
June 1, 2014 Kentucky Court of Appeals Upholds Statutory Provision Related to License Tax Credit Against Constitutional Challenge
June 1, 2014 “Available for Use” and “Actual Use” the Same According to Kentucky Circuit Court Judge
Apr. 1, 2014 Say What You Mean and Mean What You Say – Kentucky Department of Revenue Renegs on Letter Ruling
Apr. 1, 2014 Serious Ramifications for Kentucky Taxpayers Stem from Otherwise Innocuous Tangible Personal Property Tax Case
Apr. 1, 2014 To Be or Not to Be A Multichannel Video Programming Service – That is the Question
Mar. 1, 2014 It’s Too Late (Unless You File for an Extension) – Kentucky Delays Electronic Filing for Corporations Again
Feb. 19, 2014 Groupon Followers Take Note: Kentucky Issues Streamlined Best Practices Matrix With Respect to Discounted Vouchers
Feb. 19, 2014 Proposal for Tax Modernization Would Raise Kentucky $210M Annually
Feb. 1, 2014 “Goods Stored in a Warehouse” Must Leave and Never Return to Obtain Property Tax Exemption
Feb. 1, 2014 Kentucky Governor Unveils Tax Reform Proposal and Electronic Filing for Corporations Delayed
Jan. 6, 2014 Does Good Faith Matter? How the Streamlined Sales & Use Tax Agreement has Relaxed the Burden on Resalers Accepting Resale Certificates
Jan. 1, 2014 In Kentucky Electronic Filing Arrives for Corporations and There is More Talk of Tax Reform
Jan. 1, 2014 A Sign of Things to Come? Kentucky Enters Into Consortium with Other States for Processing of IFTA Returns
Dec. 21, 2013 Kentucky Circuit Court Affirms Limitation of Tax Exemptions Granted to Charitable Institutions
Dec. 21, 2013 Will Kentucky Local Governments’ Use of New Methods to Fund 911 Services Survive Judicial Challenge?
Dec. 21, 2013 Amended Regulation Reflects New Law Increasing the Likelihood of “Addback” of Intercompany Management Fees
Dec. 21, 2013 Everything is Different if the Land is Agricultural
Dec. 21, 2013 Appeals Filed or Handled by Non-Lawyers on Behalf of Legal Entities Will be Dismissed by Kentucky Board of Tax Appeals
Dec. 21, 2013 Board of Tax Appeals Finds Taxpayer Entitled to Refund Where Internal Revenue Service Mistakenly Withheld Portion of Federal Refund and Remitted the Funds to Kentucky
Dec. 21, 2013 Kentucky Court of Appeals Affirms Holds Attorney Is Entitled to Obtain Records from the Kentucky Department of Revenue
Dec. 21, 2013 Sixth Circuit Finds Kentucky Statute Reducing Presumptive Abandonment Period for Traveler’s Checks Applies Prospectively Only and Does Not Violate the Dormant Commerce Clause
Dec. 21, 2013 Kentucky Tax Interest Rate Remains the Same for 2014
Dec. 1, 2013 Kentucky Circuit Court Affirms Limitation of Tax Exemptions Granted to Charitable Institutions
Oct. 1, 2013 Kentucky Board of Tax Appeals Finds Demonstration Facility Qualified for Pollution Control Certificate
Apr. 29, 2013 Accountability for Kentucky’s Ghost Governments – 2013 HB 1
Apr. 9, 2013 Tax Tinkerization – $100M, Really?
Jan. 6, 2013 Kentucky Attorney General Rules Constitutional Amendment Required for Authorization of Local Option Sales Tax
Dec. 1, 2012 Retroactive Tax Legislation: Where’s the Modesty?
Dec. 1, 2012 From 96 Options to 54 Recommendations: Tax Reform Commission Submits Report to Governor
Sep. 1, 2012 Kentucky Court Holds Utility Franchise Subject to Highest State & Local Property Tax Rates
Sep. 1, 2012 61Days! Kentucky Tax Amnesty October 1-November 30, 2012
Aug. 1, 2012 Kentucky’s Blue Ribbon Commission on Tax Reform Completes Public Hearings with Fifty-four Speakers in Lexington
July 1, 2012 Kentucky’s Blue Ribbon Commission on Tax Reform Holds Public Meetings in Bowling Green and Louisville
July 1, 2012 KY Local Jurisdictions Erroneously Administering Occupational License Fee and Uniform Return Coming Soon
June 1, 2012 Kentucky Blue Ribbon Commission on Tax Reform Holds Second Meeting
June 1, 2012 Kentucky Court Orders Department of Revenue to Produce Documents Requested under Kentucky’s Open Records’ Law
June 1, 2012 Kentucky Board of Tax Appeals Rules Pharmaceuticals Prescribed by Veterinarians Subject to Sales Tax
June 1, 2012 It’s a New Day at the Kentucky Board of Tax Appeals New Board Member, Lindy Karns, Has Significant Tax Expertise
June 1, 2012 Kentucky’s Blue Ribbon Commission on Tax Reform Completes First Meeting
June 1, 2012 Blue Ribbon Commission on Tax Reform Holds Two Meetings in May
June 1, 2012 A Kentucky First – Board of Tax Appeals’ Chairperson Authors Dissenting Opinion in Clark v. Department of Revenue
Mar. 1, 2012 Kentucky’s Blue Ribbon Commission on Tax Reform Completes First Meeting
2012 "Types of Entities Subject to Tax," Chapter, "State Business Income Taxation," Institution of Professionals in Taxation

 

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