Taxation includes the practices areas of: individual, corporations, S corporations, partnerships, limited liability companies, trusts, and estates, individual and business tax issues involving the Internal Revenue Service, the Ohio Department of Taxation, the Michigan Department of Treasury, and local tax authorities, Ohio Franchise Tax, Ohio Commercial Activities Tax, and Michigan Business Tax, Federal and state estate and gift tax, fiduciary income tax returns, tax aspects of mergers and consolidations, tax aspects of sales and acquisitions of businesses, sales and use tax, property tax on real estate and personal property, selection of the appropriate entity for new businesses, deferred compensation and qualified retirement plans, tax aspects of business liquidation, dissolution, workout, and bankruptcy, tax aspects of estate plans, tax credits and incentives.