After many years as a shareholder, I am now a Senior Counsel of Carnahan Evans PC [www.carnahanevans.com] (formerly, Carnahan, Evans, Cantwell & Brown, P. C. [cecb.com]. I practice in the areas of tax, business, entities and real estate, including:
- Corporate / LLC / business entities (formation, general representation, qualification to do business, rescission of administrative dissolution, merger, dissolution)
- Business organization and planning
- Business and real estate loans (including opinion letters)
- Family / Business Succession Planning
- Estate planning
- Transactions: buying and selling of businesses / stock and asset purchases (including opinion letters for acquisitions, loans and other transactions)
- Real Estate (residential, commercial, contracts, preparing for closing)
- Like Kind Exchange (IRC § 1031)
- Taxation (income, employment and sales, tax exempt status and entities)
- IRS collection (unfiled returns, IRS collection standards, IRS Form 433, installment agreements, currently not collectible (“CNC”), liens & levies, collection due process hearing, offers in compromise (OIC), discharge property from lien, lien subordination, non-liable spouse, injured spouse, innocent spouse), abatement of penalties, IRS Taxpayer Advocate Service (TPA), IRS Form 911, cancellation of debt income
- Tax controversy (audits, protests, audit reconsideration, penalty abatement, trust fund recovery penalty / IRC § 6672, and Tax Court)
- Missouri tax (income, sales, withholding) and collection
- Franchising, for Franchisors, for Franchisees, disclosure (pre-2008), amended FTC rule, and the proposed FTC Business Opportunity Rule
- Assisting clients in initially reviewing their needs, and coordinating with outside counsel for trademark, copyright, patent registration and other issues
- E-mail: fcar@carnahanlaw.com
FinCEN / CTA Update
2025-03-21
All entities created in the United States, including those previously known as “domestic reporting companies”, and their beneficial owners are now exempt from the requirement to report beneficial ownership information (BOI) to FinCEN. Existing foreign companies that must report their beneficial ownership information have at least an additional 30 days from the date of publication of the interim final rule. For more information, see press release and alert.
See important information on reporting requirements under the Corporate Transparency Act (“CTA”). Note that the Financial Crimes Enforcement Network (“FINCEN”) posted a SCAM on the front page of its website:
