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Timothy J. Eifler

Member, Louisville

Tim is a Member in Stoll Keenon Ogden's Louisville office and has been with the firm since 1994. He serves as the chair of the Tax practice and is also a member of the Business Litigation practice with a focus on Appellate Law and Class Action. He is involved in all aspects of the firm's tax practice, but has concentrated in complex state and local tax planning, audit defense and federal, state and local tax controversies. A significant portion of Tim's practice has also focused on tax-motivated transactional matters and the negotiation and implementation of state and local tax incentives, including corporate income tax credits, wage assessments and sales and use tax and property tax abatements, New Markets Tax Credit program, incentive planning and CDE certification.

Tim is AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®, is listed in The Best Lawyers in America® for Tax Law, and is honored as a Kentucky Super Lawyer for his legal accomplishments in the field of Tax Law. In addition to handling matters before the federal, state and local taxing authorities, administrative tribunals and federal and state courts, he has represented clients before the Kentucky General Assembly on legislative matters. Tim's work includes drafting legislation and preparing comments for legislative hearings for various trade groups.

Tim is a member of the Louisville, Kentucky, Indiana, Tennessee, and American Bar associations. Since 1994, he has been involved with the taxation sections of the Louisville, Kentucky and American Bar Associations. He also finds time to give back to the community by serving on the Boards of Directors of various nonprofit organizations.

Education
University of Richmond School of Law
1994, J.D., magna cum laude
University of Richmond
1994, M.B.A., magna cum laude
University of Virginia
1991, B.A., cum laude
Admissions
Indiana Supreme Court
Kentucky Supreme Court
Tennessee Supreme Court
U.S. Court of Appeals, Sixth Circuit
U.S. Court of Federal Claims
U.S. District Court, Eastern District of Kentucky
U.S. District Court, Northern District of Indiana
U.S. District Court, Southern District of Indiana
U.S. District Court, Western District of Kentucky
United States Supreme Court
United States Tax Court

Recognition

  • AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®
  • Listed in Best Lawyers in America®, Tax Law
  • Kentucky Super Lawyer, Tax
  • Louisville Magazine Top Lawyer, Tax Law, 2012-2014
  • Leadership Kentucky
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Affiliations

  • American Bar Association
  • Kentucky Bar Association
  • Louisville Bar Association
  • Indiana Bar Association
  • Tennessee Bar Association
  • Louisville Bar Association, Taxation Section, chair, 1998; co-chair, 1997
  • Council on State Taxation, practitioner member
  • Energy and Mineral Law Foundation
  • Kentucky correspondent for CCH Publishing's CCH State Income Tax Alert
  • Contributor to CCH Publishing's "Practitioner Comment" program for CCH Kentucky State Tax Reporter
  • Community Catholic Center, Inc., board of directors
  • Salvation Army, advisory board
  • Greater Louisville, Inc., member, Taxation Section
  • Kentucky Commission on Small Business Advocacy
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Work Highlights

Local Hotel Taxes

Successfully defended online travel companies in litigation by three local governments seeking to collect local hotel taxes. Louisville/Jefferson County Metro Govt., Lexington-Fayette Urban County Govt., et al. v. Hotels.com, L.P., et al., 590 F.3d 381 (6th Cir., 2009).

Related Practices: Tax, Class Action

Utility Gross Receipts License Tax

Successfully represented a provider of utility services in an appeal of a utility gross receipts license tax assessment that reduced their liability by $2.5 million.

Related Practices: Tax

Income Tax

Successfully represented taxpayer in refund suit based on unitary income tax filing.

Related Practices: Tax

Planning

Advised client with respect to like-kind exchanges of multiple properties under Section 1031 of the Internal Revenue Code involving exchange proceeds in excess of $17 million.

Related Practices: Tax

Incentives

Successfully negotiated and implemented an incentive package for a new $52 million distribution center involving state income and local occupational tax credits under the Kentucky Business Investment Act program; sales and use tax refunds under the Kentucky Enterprise Initiative Act program; a 30-year state and local ad valorem (property) tax abatement; a state grant under the Economic Development Bond program; and credits and grants from the Tennessee Valley Authority.

Related Practices: Tax

Class Action, Telecommunications and Consumer Protection

SKO acted as counsel for a 175,000-member plaintiff class in U.S. District Court to challenge sales tax collection on broadband Internet access services provided by incumbent local exchange carrier. The Court approved settlement agreement in August 2007 that provided class members full refunds of overpayments plus interest, totaling $8.2 million. Clark v. BellSouth Telecommunications, Inc., 461 F.Supp.2d 541 (W.D. Ky. 2006).
News Publications Seminars
"State and Local Government Law: Regulating Taxes,” Lexington, KYApr. 19, 2012
“Tax Credits, Government Loans, Government Guarantees and Other Incentives Available to Businesses,” Stoll Keenon Ogden PLLC 22 Annual Spring Keeneland Seminar, Lexington, KYApr. 21, 2011
“Tax Credits, Government Loans, Government Guarantees and Other Incentives Available to Businesses,” Professional Issues Update, Kentucky Society of Certified Public Accountants2011
“Local License Taxes in Kentucky – Overview and Update,” Kentucky State Tax Conference, Kentucky Society of Certified Public Accountants Louisville, KYJan. 11, 2010
“Kentucky Property Tax,” Louisville, KYMar. 19, 2008
“Minimizing Manufacturer Sales and Use Tax Liability,” Lexington, KY, November 8, 2007, and Louisville, KYNov. 9, 2007
“Kentucky Sales and Use Tax,” Louisville, KYJul. 13, 2007
“Recent Legislative Changes to the KY Tax Modernization Act and Litigation Update,“ University of Louisville School of Accountancy's 2006 Louis A. Grief Tax Institute, Louisville, KYDec. 18, 2006
“Kentucky Tax Update,” 49th Annual Kentucky Institute on Federal Taxation, Kentucky Society of Certified Public Accountants, Louisville, KYNov. 14, 2006
“Technical Corrections to Kentucky Tax Modernization,” Louisville, KYJul. 7/12, 2006
“Sales and Use Tax in Indiana and Kentucky,” Evansville, INDec. 9, 2005
“Kentucky Sales and Use Tax Issues and Developments,” Louisville, KYNov. 17, 2005
“Kentucky Sales and Use Tax Update,” Lexington, KYJun. 20/Jul. 13, 2005
“Sales and Use Tax in Kentucky,” Lexington, KYJan. 19, 2005
“Sales and Use Tax in Kentucky,” Lexington, KYJul. 22, 2004
“Kentucky Sales and Use Tax Update,” Lexington, KYJun. 7, 2004
“Nexus Developments,” Kentucky State Tax Conference, Kentucky Society of Certified Public Accountants, Louisville, KYJan. 9, 2004