Ronald L. Mountsier
Des Moines, IA 50309
TONI HUTCHINS: (LEGAL ASSISTANT)
Ron Mountsier is engaged in a general practice including but not limited to taxation, business law, corporate law, wills, trusts, estate planning and probate law. He advises clients on a wide range of taxation topics and represents many clients in tax audits, appeals and litigation, and collection matters. He also advises clients in general business and corporate law matters, as well as in estate planning and probate matters.
Education & Background
- J.D., Drake University Law School
- B.S.B.A. in Accounting, Drake University
Honors & Awards
- Selected for inclusion in the 2013-2021 editions of The Best Lawyers in America in the following area:
- Tax Law
AV Preeminent Peer Review rated since 2002 – the highest rating in legal ability and ethical standards.
Admitted to practice in the following states:
Admitted to practice before the following federal courts:
- U.S. Tax Court
- U.S. Court of Federal Claims
- U.S. Court of Appeals for the Eighth Circuit
- U.S. Court of Appeals for the Ninth Circuit
- U.S. District Court for the Southern District of Iowa
- U.S. District Court for the Northern District of Iowa
Reported Cases and Representative Matters
- David E. Watson, P.C. v. U.S. 714 F.Supp.2d 954 (S.D. Iowa 2010). Represented a subchapter S corporation against claims by the IRS that it was required to pay “reasonable compensation” to its sole shareholder. This decision is currently on appeal to the U.S. Court of Appeals for the Eighth Circuit.
- U.S. v. Bisbee 245 F.3d 1001 (8th Cir. 2001). Successfully represented taxpayer challenging assessment of the Trust Fund Recovery Penalty and recovered attorney fees after establishing that the IRS position was unreasonable.
- Miller v. C.I.R. (T.C. Memo 2008-224). Successfully represented taxpayer in establishing that horse breeding activity was a business rather than a hobby.
Other representative matters
- Has represented many clients in tax court involving numerous tax issues, including successfully defending a horse breeding activity as a business rather than a hobby.
- Has represented many individuals regarding tax claims that they were “responsible persons” personally liable for unpaid employment taxes.
- Has represented clients in both buying and selling various types of businesses.
Memberships & Activities
- Iowa Society of Certified Public Accountants
- Has held a certificate as a Certified Public Accountant since 1979
- Iowa State Bar Association
- American Bar Association
- Member, Taxation Section
- Polk County Bar Association
- Hyperion Field Club, Johnston, Iowa
- President, 2010-2011
Articles & Presentations
- Author, IRS Guidance on Deducting Expenses paid with PPP Loan Proceeds & Update, Iowa Tax Cafe Blog, December 21, 2020
- Author, Even Occasional Gambling Can Create Tax Issues, Iowa Tax Cafe Blog, August 21, 2019
- Author, How Does the Wayfair Decision Affect You?, Iowa Tax Cafe Blog, Iowa Table SALT Blog, July 16, 2018
- Presenter, "When the IRS Comes Knocking: Responding to Summonses & Levies," 2016 Iowa Banking Law Seminar, West Des Moines, September 7, 2016