Cody J. Edwards

SHAREHOLDER
Cody J. Edwards
Tel/Direct 1:
515.246.4558
Tel/Main 1:
515.244.2600
Location
801 Grand Ave.
Suite 3700
Des Moines, IA 50309
Support Team
HEIDI DORRELL: (LEGAL ASSISTANT) 

hdorrell@dickinsonlaw.com 

515.246.5860

Introduction

Cody practices in the area of taxation. Cody leads Dickinson Bradshaw’s state and local tax practice and is an experienced advisor to clients in the area of the federal Employee Retention Credit.  

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 blogLexology, and is the editor of the Iowa Chapter of the American Bar Association’s Sales and Use Tax Deskbook. 
 

Representative Matters:

Tax Controversy

  • 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.

Counseling

  • 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.

Education & Background

Education

  • J.D., University of Iowa College of Law
  • B.A., University of Iowa

Prior Experience 

  • RSM US LLP, State and Local Taxation, Des Moines, Iowa, 2013-2016
  • Iowa Department of Revenue, Attorney, Des Moines, Iowa, 2011-2013 

Honors & Awards

Best Lawyers

  • Selected for inclusion in the 2021-2023 edition of Best Lawyers: Ones to Watch in the areas of:
    • Litigation and Controversy - Tax
    • Tax Law

Jurisdictions

Admitted to practice in the following states:

  • Iowa

Admitted to practice before the following federal courts:

  • U.S. Tax Court
  • U.S. District Court for the Southern District of Iowa
  • U.S. District Court for the Northern District of Iowa

Memberships & Activities

  • American Bar Association
    • Member, Section of Taxation
  • Iowa State Bar Association
    • Member, Taxation Section
  • Polk County Bar Association
  • Iowa Taxpayer’s Association
    • Member, Sales, Use, and Excise Tax Committee, 2015-present
    • Member, Policy and Reform Committee, 2015-present
  • United Way of Central Iowa
    • Education Leadership Initiative, 2014–2017
  • Capital Striders
    • Member, Board of Directors, 2013-2017
    • Chair, Scholarship Committee 2013-2017
  • Backyard Boyz
    • Advisory Committee, 2015-2017
  • Ballet Des Moines
    • Planning Committee, Black and White Ball, 2015-16
    • Planning Committee, Runway Ballet, 2017
  • Iowa Student Bar Association
    • Student Representative, 2009-11

Articles, Presentations, and Publications