Justin L. Yarnell, JD, CPA

Justin L. Yarnell, JD, CPA

Associate

65 East State Street
Suite 2500
Columbus, Ohio 43215

Primary Practices

Justin L. Yarnell is an associate in the Business Practice Area in the Columbus office with a focus on tax and corporate transactions. He is licensed to practice law in Ohio and Indiana, and is a Certified Public Accountant in Ohio.

Justin has significant experience in tax compliance and controversy, including IRS audits, and federal, state, and local tax returns and notices. During his time in the IRS, Large Business & International Division, he ensured that private and public c-corporations, s-corporations, and partnerships were compliant with the tax code.

Since he moved to the private practice of law, Justin has worked on a variety of business and tax matters, including:

– Drafting, Review, and Analysis of Contractual Agreements

  • ESOPS
  • Operating Agreements
  • Purchase and Sale Agreements
  • Bylaws and/or Code of Regulations
  • Conflicts of Interest Policy
  • Patent and Technology License Agreement
  • Promissory Note
  • Bill of Sale
  • Shareholder Agreement

– Executive Compensation

  • Stock Options
  • Bonus Awards
  • Earnouts
  • Long Term Incentive Plans

– Business Law

  • Entity formation
  • Ohio WBE Program
  • Fiduciary duties
  • Purchase / Sale of businesses

– Tax Issues and Tax Planning

  • IRS Tax Notices, IRS Refund Assistance
  • Partnership or LLC interests, Contributions, and Distributions
  • S-Corporation elections, QSUBs
  • 9100 Relief
  • Employee Retention Credit
  • Liquidation Preferences
  • US – Foreign Tax Treaties
  • Filing an AAR and reporting the adjustments under the BBA Regime
  • Property tax
  • Sales tax
  • Ohio Tax Abatements
  • IRS 501(c)(3) Tax Exemption Applications, Form 1023 and Form 1023-EZ

Professional History

  • Associate, Hahn Loeser & Parks LLP, Oct 2022 – present
  • LB&I Attorney, IRS Office of Chief Counsel, May 2022 – Sept 2022
  • LB&I Revenue Agent, Internal Revenue Service, Oct.2019 – May 2022
  • Senior Corporate Tax Analyst, American Electric Power, 2018-2019
  • Corporate Tax Analyst, Ascena Retail Group, 2016-2018

Credentials

Education
  • Indiana University Mauer School of Law, J.D., 2014
    • Honors & Activities: Sigmund J. Beck Advanced Bankruptcy Award
  • Christopher Newport University, B.A., Business Administration- Accounting, summa cum laude, 2011
    • Honors & Activities: VSCPA CNU Senior Accounting Student of the Year Award, 2011
Bar Admissions

State of Ohio

 

State of Indiana

 

United States Tax Court

 

Memberships & Affiliations

Pickerington Area Chamber of Commerce, Business Advisory & Advocacy Council