Posts by Cody Edwards
Mr. Edwards has been recognized by Best Lawyers® for his work in Litigation and Controversy—Tax Law (2024).
State and Local Tax
In the area of state and local taxation, Cody focuses on sales, use, and property tax controversy and litigation, multistate taxation, and general sales and use tax counseling. Cody has successfully represented before Departments of Revenue taxpayers of all sizes in industries including construction, manufacturing, health care, hospitality, technology, and agriculture. As a former attorney with the Iowa Department of Revenue, Cody brings unique insight to Iowa tax issues.
Employee Retention Credit
As a result of the aggressive and often misleading promotion of the Employee Retention Credit, along with repeated IRS warnings, clients have turned to Cody to provide an honest assessment of their eligibility of the Employee Retention Credit. Cody has helped numerous clients determine their eligibility for the ERC. Mr. Edwards has also helped third-parties with technical aspects of the law such as controlled group rules, full-time employee calculations, and the partial suspension test. Cody also provides second “opinions” on third-parties ERC analyses.
Mr. Edwards serves on the Board of the Iowa Taxpayers Association where he is an active member of the Sales and Use Tax Committee. Cody is a regular contributor to the Iowa Table SALT blog, Lexology, and is the editor of the Iowa Chapter of the American Bar Association’s Sales and Use Tax Deskbook.
- Successfully represented Illinois taxpayers in Iowa individual income tax audit regarding residency, ultimately reducing the Iowa Department of Revenue’s assessment by more than $2.5M.
- Successfully represented hospitality company in Iowa use tax audit, ultimately reducing Iowa Department of Revenue’s use tax assessment by $400,000.
- Successfully represented construction equipment dealers with respect in Iowa use tax audit, ultimately reducing clients’ assessments by more than $250,000.
- Reviewed Iowa manufacturer’s sales and use tax processes resulting in identification of tax overpayments, tax saving opportunities and process gaps that created tax risks. Review resulted in tax refunds in excess of $400,000, millions of dollars in future savings, and recommendations for process improvements to reduce gaps
- Advised multi-state food manufacturer regarding the sales taxability of sales of prepackaged food products to private individuals and non- and for-profit health care entities located throughout the United States.
- Advised multistate technology company regarding its sales tax collection requirements as a result of the United States Supreme Court’s decision in South Dakota v. Wayfair, Inc.
- Advised numerous multistate manufacturers on their eligibility for employee retention credit.
- Advised numerous long-term care providers on their eligibility for employee retention credit.
- Advised numerous law firms on their eligibility for employee retention credit.