Posts by Cody Edwards

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.

Posted on 10/08/2024 at 11:25 AM by Cody Edwards

The Iowa Lawyer: Update on the ERC

In the new October 2024 edition of The Iowa Lawyer, Attorney Cody Edwards provides an update on the issues that con...

Posted on 08/01/2024 at 01:01 PM by Cody Edwards

The IRS has Disallowed Your ERC, Now What?

The IRS has sent you a letter indicating it disallowed your employee retention credit claim. Whether or not the IRS&rsqu...

Posted on 10/19/2023 at 01:16 PM by Cody Edwards, Charles Telk

IRS Announces Withdrawal Process for Employee Retention Credit Claims

The IRS has repeatedly warned taxpayers of aggressive marketing and scams regarding the Employee Retention Credit. ...

Posted on 09/19/2023 at 02:29 PM by Charles Telk, Cody Edwards

IRS to Halt ERC Processing

The IRS issued a moratorium on processing new Employee Retention Credit (“ERC”) claims due to evidence sugge...

Posted on 07/19/2023 at 10:08 AM by Cody Edwards, Charles Telk

When the Taxman Cometh for (Potentially) Invalid ERC Claims

The IRS has repeatedly warned businesses of promoters presenting wildly misleading claims about the Employee Retention C...

Posted on 03/24/2023 at 03:09 PM by Cody Edwards, Charles Telk

Red Flags to Consider when Using Third-Party ERC Advisors

“For the start of the annual Dirty Dozen list of tax scams, the IRS spotlighted Employee Retention Credits follow...