Richard E. Artell

Rich Artell is a member of Rhoads & Sinon’s Federal, State and Local Taxation Group. Rich regularly advises clients on tax planning strategies designed to reduce the effective tax rate of a business entity and its shareholders, members or partners. He has substantial experience in federal and state aggregate tax planning for closely held businesses and their owners regardless of the type of entity being used (Subchapter “C” corporations, Subchapter “S” corporations, limited liability companies or partnerships).

Rich devotes a considerable amount of his practice to Pennsylvania specific tax planning in the areas of corporate net income tax, capital stock tax, franchise tax, bank shares tax, sales and use tax, realty transfer tax, gross receipts tax, escheat tax, etc. In conjunction with tax planning, Rich’s practice includes the resolution of significant tax issues stemming from Pennsylvania Department of Revenue audits, resettlements, assessments and determinations. He has experience in resolving such issues at the audit level, the Pennsylvania Department of Revenue’s Board of Appeals, the Board of Finance and Revenue and the Commonwealth Court. Rich has extensive experience in the following areas:

Assisting clients with Pennsylvania sales and use tax audits, assessments and refund claims. Rich has resolved and/or successfully negotiated compromises for various types of clients in this area including financial institutions, various manufacturers and retailers, construction contractors, public utilities, tax exempt organizations, direct mail advertisers, aircraft owners and aircrafts leased within affiliated groups, automobile dealerships, consultants subject to taxable leased employee assessments, landscaping companies and professional services firms.
Assisting motor carrier and liquid fuel distributor clients with Pennsylvania tax issues arising as a result of audits and notices of determination. Rich has resolved and/or successfully negotiated compromises for clients on motor carrier road tax (IFTA) assessments, liquid fuel tax assessments, dyed fuel penalty cases, etc. In particular, Rich often addresses cases that involve the disallowance of the credit on taxes paid on motor carrier fuel purchases and the Department of Revenue’s imposition of the 4.0 m.p.g. statutory factor in regards to fuel consumption.
Assisting clients on appeals relating to various resettlements, assessments and determinations where the underlying issues relate to one or more of the following types of tax:

Corporate Net Income Tax
Capital Stock Tax
Franchise Tax
Gross Receipts Tax
Bank Shares Tax

Escheat Tax
Assisting numerous out-of-state clients on taxable nexus claims by the Pennsylvania Department of Revenue’s Tax Discovery Division. In this area assistance is provided on accurately answering business activity questionnaires and appeals are filed whenever appropriate.

Rich serves as Pennsylvania tax counsel for several national or non-Pennsylvania based law firms where some portion of a structured transaction pertains to the acquisition of assets in Pennsylvania. Opinions in this area have been issued on topics such as application of sales or use tax on the purchase of aircrafts, fleet aircrafts or fleet vehicles used under the public utilities exemption; realty transfer tax; corporate net income and franchise tax structuring; and Pennsylvania nexus.

Rich has lectured on tax topics for various organizations including the National Business Institute, the Pennsylvania Bar Institute and the Dauphin County Bar Association. In addition, at client requests and in conjunction with other disciplines within our Firm, he has developed and participated in various seminars and training sessions for employees of clients or for various trade associations.

1993 J.D., Widener University (Law Review, Outstanding Service Award Recipient and Pennsylvania Lawyer’s Auxiliary Scholarship Recipient)