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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 tax credits, wage assessments, sales and use tax refunds and property tax abatements.

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, 2007-2016
  • 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
  • Greater Louisville, Inc., member, Taxation Section
  • Kentucky Commission on Small Business Advocacy
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Work Highlights

Municipal Law

Berger Family Real Estate, LLC v. City of Covington, et al., 464 S.W.3d 160 (Ky. App. 2015). Holding that the City of Covington, Kentucky’s decision to circulate a petition to form a management decision was not actionable until the requisite signatures were obtained and the City acted on the petition.

Related Practices: Tax

Library Taxing Districts

Campbell County Library Board of Trustees v. Charlie Coleman, et al; Kenton County Library Board of Trustees v. Garth Kuhhein, 475 S.W.3d 40 (Ky. App. 2015); (separate cases decided together) Holding library districts formed by petition when setting ad valorem (property) tax rates are governed by H.B. 44 but are limited by KRS 173.790 if they seek to set a rate that will raise revenue by more than four percent over the prior year.

Related Practices: Tax

911 Flat Fee

Greater Cincinnati/Northern Kentucky Apartment Assoc., Inc., et al. v. Campbell County Fiscal Court, 479 S.W.3d 603 (Ky. 2015). (Holding Campbell County’s 911 flat fee on occupied residential and commercial units was not an unlawful flat property tax but a lawful fee authorized by KRS 65.760(3).

Related Practices: Real Estate

Prepaid Wireless Service Charges

Virgin Mobile USA, L.P. v. Commonwealth of Kentucky ex rel. Commercial Mobile Radio Service Emergency Telecommunications Board v. Virgin Mobile USA, L.P., 448 S.W.3d 241 (Ky. 2014) Holding that CMRS service charges did not apply to prepaid wireless telecommunications prior to July 2006.

Related Practices: Tax

Deduction of Foreign Dividends

Caterpillar Inc. v. Indiana Dept. of State Revenue, 15 N.E.3d 1269 (Ind. 2014). Holding that Ind. Code § 6-3-2-12 did not authorize Caterpillar to deduct foreign dividends when calculating a net operating loss and such denial did not violate the dormant Commerce Clause of the U.S. Constitution.

Related Practices: Tax

Presumptive Abandonment Period

American Express Travel Related Services Company, Inc. v. Commonwealth of Kentucky, Kentucky Department of Treasury, et al., 730 F.3d 628 (6th Cir. 2013) Holding that the provisions of the 2008-2010 Executive Branch Budget Bill and subsequent legislation purporting to reduce the presumptive abandonment period for traveler’s checks from 15 years to seven years applied only to checks issued after their enactment but did not violate the Commerce Clause of the U.S. Constitution.

Related Practices: Tax

Personal Property Tax Protest

Department of Revenue, Finance and Administration Cabinet v. Cox Interior, Inc., 400 S.W.3d 240 (Ky. 2013) Holding that a taxpayer’s failure to protest the Department of Revenue’s assessment of tangible personal property taxes does not bar a taxpayer from later seeking a refund of overpaid taxes pursuant to KRS 134.590 (amicus curiae participation).

Related Practices: Tax

Open Records Act Requirements

Dept. of Revenue v. Timothy J. Eifler, 436 S.W.3d 530 (Ky. App. 2013) Holding the Department of Revenue was required by the Kentucky Open Records Act to disclose the names, addresses and dates of registration of all taxpayers registered for the utility gross receipts license tax for schools and rejecting claim that such disclosure is protected by the taxpayer confidentiality provisions of KRS 61.878(1)(l),  131.190(1)(a) and 131.081(15).

Related Practices: Tax

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 incentive packages for a variety of projects involving state income and local occupational tax credits and wage assessments under the Kentucky Business Investment Act program; sales and use tax refunds under the Kentucky Enterprise Initiative Act and Tourism Development Act programs; an up to 30-year state and local ad valorem (property) tax abatement; state grants under the Economic Development Bond and Community Development Block Grant programs; local grants of developable land and credits and power purchase credits and grants from the Tennessee Valley Authority.

Sample projects include the following:

  • Two $19 million hydroponic greenhouse facilities.
  • $35 million bourbon distillery and related visitors’ center.
  • $120 million bourbon maturation warehouse project.
  • $60 million bourbon distillery expansion and related visitors’ center.
  • $123 million tobacco manufacturing and processing facility.
  • $193 million cast iron foundry facility.
  • $120 million steel manufacturing plant.
  • Multiple $50+ million distribution center projects.
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).

Hotel Tax of Online Travel Company

City of Bowling Green  v. Hotels.com, L.P., et al., 357 S.W.3d 531 (Ky.App. 2011) Holding that the City of Bowling Green, Kentucky’s local transient room license taxes did not apply to online travel companies.

Louisville/Jefferson County Metro Govt., Lexington-Fayette Urban County Government et al. v. Hotels.com, L.P., et al., 590 F.3d 381 (6th Cir., Dec. 22, 2009) (Holding that Kentucky local transient room license taxes did not apply to online travel companies and upholding dismissal of putative class action by Metro Government and LFUCG, on behalf of themselves and a class consisting of all local Kentucky governments levying transient room taxes).

Related Practices: Tax

Municipal Property Tax Litigation

St. Matthews Fire Protection District v. John Aubrey, Sheriff, et al., 204 S.W.3d 56 (Ky.App. 2009), disc. rev. den. (2010)
Obtained a ruling that applies the doctrine of sovereign immunity to sheriffs and county clerks in action for failure to properly assess and collect ad valorem (property) taxes.

Eric P. Light, et al. v. City of Louisville, 248 S.W.3d 559 (2008)
Determined the statutory time requirements governing adoption of local ad valorem (property) tax rates.

City of Somerset v. Bell et al., 156 S.W.3d 321 (Ky.App. 2005)
Holding that taxpayers may bring a class action to obtain ad valorem (property) tax refunds.

City of Bromley v. Smith et al., 149 S.W.3d 403 (2004)
Holding that taxpayers may bring a class action to obtain Kentucky specific property tax refunds under common law).

 

Related Practices: Tax

Occupational Tax Litigation

Paradise Tomato Kitchens, Inc. v. Louisville/Jefferson County Metro Revenue Commission, et al., Ky. Court of Appeals Action No. 2007-CA-000965 (June 30, 2008), disc. rev. den. and ordered de-published (2008)

Determined the extent of right to refund of overpaid local occupational license taxes under common law.

Related Practices: Tax

Amicus Curiae

Barney Jones, et al. v. Jason H. Cross, et al., 260 S.W.3d 343 (Ky. 2008)
Holding that sovereign immunity otherwise enjoyed by sheriffs has been statutorily waived.

Bob Hook Chevrolet Isuzu, Inc. v. Kentucky Transportation Cabinet, 983 S.W.2d 488 (1998)
Participation in action holding customer courtesy cars could not be registered under a U-Drive-It permit.

Related Practices: Tax

Indiana Corporate Income Tax

Caterpillar Financial Services Corporation v. Indiana Dept. of State Revenue, 849 N.E.2d 1235 (Ind. Tax. 2005)

Expanding scope of taxpayers subject to the Indiana financial institutions tax and exempt from Indiana gross income tax, Indiana adjusted gross income tax and Indiana supplemental net income taxes.

Related Practices: Tax

Sales and Use Tax Litigation

Falls City Limb & Brace Co., Inc. v. Kentucky Revenue Cabinet, Franklin Circuit Court (Div. II) Case No. 02-CI-00644 (2003)

Affirming Ky. Board of Tax Appeals holding charges for materials, repair parts and replacements parts used in re-fitting and repair of prosthetic limbs and other devices exempt from Kentucky sales and use taxes.

Related Practices: Tax

Auto Dealer Usage Tax Litigation

Jim Cooke Buick, Inc. v. Kentucky Transportation Cabinet, KBTA Order No. K-17826 (2000)

Holding Transportation Cabinet cannot remove a vehicle from the U-Drive-It program and assess Kentucky motor vehicle usage tax without first voiding taxpayer’s U-Drive-It permit.

Related Practices: Tax
News Publications Seminars
“Federal, State and Local Economic Development Incentives,” Louisville, KY Feb. 17, 2017
“Kentucky State and Local Tax Developments,” Louisville, KY June 22, 2016
“Kentucky Constitutional Franchises: Legal Overview and History,” Louisville, KY March 22, 2016
“Federal, State and Local Economic Development Incentives,” Louisville, KY March 10, 2016
“Federal, State and Local Economic Development Incentives,” Louisville, KY Feb. 28, 2016
“State Taxation: Ky. Dept. of Revenue Update, Costs of Goods Sold under the Ky. Limited Liability Entity Tax; and Kentucky State and Local Economic Development Incentives,” Ky. Society of CPAs Manufacturing Conference, Louisville, KY June 28, 2015
“State and Local Government Law: Regulating Taxes,” Lexington, KY Apr. 19, 2012
“Tax Credits, Government Loans, Government Guarantees and Other Incentives Available to Businesses,” Stoll Keenon Ogden PLLC 22 Annual Spring Keeneland Seminar, Lexington, KY Apr. 21, 2011
“Tax Credits, Government Loans, Government Guarantees and Other Incentives Available to Businesses,” Professional Issues Update, Kentucky Society of Certified Public Accountants 2011
“Local License Taxes in Kentucky – Overview and Update,” Kentucky State Tax Conference, Kentucky Society of Certified Public Accountants Louisville, KY Jan. 11, 2010
“Kentucky Property Tax,” Louisville, KY Mar. 19, 2008
“Minimizing Manufacturer Sales and Use Tax Liability,” Lexington, KY, November 8, 2007, and Louisville, KY Nov. 9, 2007
“Kentucky Sales and Use Tax,” Louisville, KY Jul. 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, KY Dec. 18, 2006
“Kentucky Tax Update,” 49th Annual Kentucky Institute on Federal Taxation, Kentucky Society of Certified Public Accountants, Louisville, KY Nov. 14, 2006
“Technical Corrections to Kentucky Tax Modernization,” Louisville, KY Jul. 7/12, 2006
“Sales and Use Tax in Indiana and Kentucky,” Evansville, INDec. 9, 2005
“Kentucky Sales and Use Tax Issues and Developments,” Louisville, KY Nov. 17, 2005
“Kentucky Sales and Use Tax Update,” Lexington, KY Jun. 20/Jul. 13, 2005
“Sales and Use Tax in Kentucky,” Lexington, KY Jan. 19, 2005
“Sales and Use Tax in Kentucky,” Lexington, KY Jul. 22, 2004
“Kentucky Sales and Use Tax Update,” Lexington, KY Jun. 7, 2004
“Nexus Developments,” Kentucky State Tax Conference, Kentucky Society of Certified Public Accountants, Louisville, KY Jan. 9, 2004