Serena Law LLC  
Free Consultation 513.824.1144 or 513.448.4096

   Providing personalized legal services in resolving tax controversies through pursuit
   of administrative remedies, negotiation and litigation.

Terry Serena Resume

January 2014 to Present – Serena Law LLC – National and international client representation in federal, state and local tax controversies; IRS & state audits of income, employment and excise taxes; federal state and local collection work-outs, including collection alternatives such as Offers-in-Compromise and Installment Agreements, Administrative Appeals, Collection Due Process Proceedings, Innocent Spouse Determinations; Criminal Defense. Tax  litigation before the United States Tax Court, United States District Courts and State Trial Courts.  Federal and State Appellate Representation.

      Bankruptcy Tax – Special Tax Counsel in bankruptcy cases including Adversary Proceedings & Contested Matters; Dischargeability Determinations; Objections to Proofs of Claim by IRS & State Departments of Taxation and Revenue; Consulting & Participating co-counsel for tax issues in civil and criminal defense litigation.

Assisting Attorneys and Law Firms with Advisory Tax Opinions, Bankruptcy Dischargeability Determinations, Record and Case Analysis, Procedural Guidance & Expert Testimony.

      Assisting CPAs & Accounting Professionals with client audit and collection representation, including representation before the United States Tax Court or refund litigation in the United States District Courts.

August 1987 to January, 2014Senior Attorney, Office of Chief Counsel for the Internal Revenue Service & Special Assistant United States Attorney, Southern District of Ohio 

      Advised IRS Employees in all functions and on all aspects of federal tax law and procedures.  Advised and represented the IRS in civil and criminal proceedings; provided analysis and interpretations of law and regulations; collection due process proceedings; review of high-dollar offers-in-compromise; trust fund liability determinations; corporation, partnership and trust issues.  Advised IRS Bankruptcy Specialists and Assistant United States Attorneys in bankruptcy matters, including litigation in the United States Bankruptcy Courts.  Liaison and co-counsel with United States Department of Justice Tax Division.

      Instructor for numerous IRS training programs in the examination and collection functions.

      Trial Attorney representing Commissioner of Internal Revenue before the United States Tax and the United States before the United States Bankruptcy Courts.      

      Served as Acting Regional Counsel and Acting Deputy Regional Counsel for General Litigation. Numerous performance awards and certificates of recognition. Excellence in Litigation and Department of Treasury Albert Gallatin Awards.  Recognized for contributions to Chief Counsel, the IRS, the private bar and the public.

November 1978 to August 1987 – Represented individuals, business entities, organizations, lending institutions and municipalities.  Engaged in civil, criminal defense and appellate litigation.  Represented clients in matters of estate planning and probate administration, business formation and domestic relations.

Professional Affiliations:  American Bar Association, Tax Section
Cincinnati Bar Association

Education:  J.D., Case Western Reserve University School of Law
Associate Editor, Law Review; Intern, University Legal Clinic;
B.A., University of Cincinnati

Admitted:  Supreme Court of Ohio; United States District Courts for the Southern District of Ohio and the Eastern Division of Kentucky; United States Court of Appeals for the Sixth Circuit; United States Tax Court.

Conference Speaking Engagements


Cincinnati Bar Association Bankruptcy Committee Annual Seminar
Midwest Regional Bankruptcy Seminar
Cincinnati Bar Association Bankruptcy Committee
Columbus Bar Association Bankruptcy Law Institute


Midwest Regional Bankruptcy Seminar
American Bankruptcy Law Forum


SW Ohio Tax Administrators Association


Columbus Bar Association Business Tax Committee
Credit Education Committee Seminar
United States Trustee’s Chapter 7 Trustees Meeting


Midwest Regional Bankruptcy Seminar
Columbus Bar Association Bankruptcy Law Institute


Midwest Regional Bankruptcy Seminar


Advanced Tax, Northern Kentucky University School of Law
Credit Education Committee Seminar


Bench and Bar Seminar for the Southern District of Ohio
Columbus Bar Association Bankruptcy Law Inst.


Cincinnati Bar Association’s Bankruptcy Committee


Midwest Regional Bankruptcy Seminar          
Columbus Bar Association Bankruptcy Law Inst.


Midwest Regional Bankruptcy Seminar


Cincinnati Bar Association’s Bankruptcy Committee
Columbus Bar Association Bankruptcy Law Inst.


Cincinnati Bar Association’s Bankruptcy Committee


Cincinnati Bar Association “Brown Bag” Seminar


American Bankruptcy Law Forum


Cincinnati Bar Association’s Bankruptcy Committee
Cincinnati Bar Association “Brown Bag” Seminar
Credit Education Committee Seminar
SW Ohio Tax Administrators Association

Recent PresentationTopics:

  • "Tooth & Nail: Current Environment for Contesting Dischargeability of Taxes Based on Late-Filed Returns"
  • IRS & Department of Justice Use of Alter Ego, Nominee & Successor Entity Liability Theory for the Collection of Tax from Property of Non-Liable Parties
  • Entity Classification for Income & Employment Taxes
  • Recent  Case Law Developments for the Dischargeability of Tax in Bankruptcy
  • Federal Tax Lien Law
  • IRS Collection Due Process Proceedings
  • Discharge of Indebtedness Income

Recent Publication:  “The Ghost of Tax Returns Past”, Lead Article, NACTT Quarterly, January 2015, Official Publication of National Association of Chapter 13 Trustees

(rev. December 2015)


Terry Serena as Counsel of Record
(Reported Cases)


United States Tax Court

Goldberg v. Commissioner, T.C. Summ. Op. 2012-62
Trzeciak v. Commissioner
, T.C. Memo. 2012-83
Douglas v. Commissioner, T.C. Memo. 2011-214
Hogan v. Commissioner, T.C. Memo. 2011-176
Alioto v. Commissioner, T.C. Memo. 2011-151, aff’d 699 F. 3d 948 (6th Cir. 2012)
Schwendeman v. Commissioner, T.C. Memo. 2011-70
Estate of Stick v. Commissioner, T.C. Memo. 2010-192
Kaufman v. Commissioner, T.C. Memo. 2010-89
Rogers v. Commissioner, T.C. Summ. Op. 2013-13
Ron Lykins, Inc., v. Commissioner, 135 T.C. 87 (2009)
Zigmont v. Commissioner, T.C. Memo. 2009-48
Homza v. Commissioner, T.C. Memo. 2008-174,
Williams v. Commissioner, T.C. Memo. 2008-173
Maga v. Commissioner, T.C. Memo. 2008-162
Rozzano v. Commissioner, T.C. Memo. 2007-177
Fitzgerald v. Commissioner, T.C. Summ. Op. 2007-55
Jamie v Commissioner, T.C. Memo. 2007-22
McCammon v Commissioner, T.C. Memo. 2007-3
Parks v. Commissioner, T.C. Summ. Op. 2006-185
Anderson v. Commissioner, T.C. Summ. Op. 2006-168
Lodder-Beckert v. Commissioner T.C. Memo. 2005-162
Muncy v. Commissioner, T.C. Summ. Op. 2005-20
Gableman v. Commissioner, T.C. Memo. 1993-592, aff’d,             86 F.3d 609 (6th Cir. 1996)
Affiliated Equip. Leasing, II, v. Comm’r,  97 T.C. 575 (1991)
Amick v. Commissioner, T.C. Memo. 1990-270
Yoder v. Commissioner, T.C. Memo. 1990-116

Ohio Courts

Cincinnati Bar Assoc. v. Mittendorf, 4 Ohio St. 3d 123, 447 N.E. 2d 103 (1983)
State v. Anderson, 16 Ohio App. 3d 251, 475 N.E. 2d 492 (1984)
Provident Bank v. Barnhart, 3 Ohio App. 3d 316, 445 N.E. 2d 746 (1982)
State v. Smith, 1987 WL 20376 (Ohio App. 1987)
State v. Bolden, 1986 WL 11840 (Ohio App. 1986)
State v. Newberry, 1986 WL 5966 (Ohio App. 1986)
White v. Bd. of Ed. of Greenhils-Forest Park, 1995 WL 8960 (Ohio App. 1985)
Houck v. Bd. of Ed. of Greenhills-Forest Park, 1991 WL 9862 (Ohio App. 1981)
State v. Larison, 1980 WL 353170 (Ohio App. 1980)

United States Bankruptcy Court

Johnston v. City of Middletown, 484 B.R. 698 (2012)

In re Shope, 347 B.R. 270 (2006)

In re Troutman Enterprises, Inc., 244 B.R. 761 (2000)

In re I & F Corp., 219 B.R. 483 (1998)

In re Howard Ind., Inc. 225 B.R. 388 (1997)

Perkins v. United States (In re Perkins), 216 B.R. 220 (1997)

In the Matter of Clark, 200 B.R. 611 (Bankr. S.D. Ohio 1996)

In re Bevis Co., Inc., 201 B.R. 923 (1996)

In the Matter of Epstein, 200 B.R. 611 (1996)

In the Matter of Beisel, 195 B.R. 378 (1996)

In the Matter of Cooper, 95-1 U.S.T.C. ¶ 50,234 (994)

In re Nichols, 143 B.R. 104  (1992)

United States District Court

United States v. Toler, 666 F. Supp. 2d 872 (S.D. Ohio 2009)

United States v. Paternoster, 640 F. Supp. 2d 983 (S.D. Ohio 2009)

United States Sixth Circuit Court of Appeals

Indiana Lumbermens’ Mut. Ins. Co. v. Construction Alt., Inc. (In re Construction Alt., Inc.), 2 F.3d 670 (6th Cir. 1993), aff’g 161 B.R. 949 (S.D. Ohio  1992)

McPherson v. Barksdale, 640 F.2d 780 (6th Cir. 1981)

Saylor v. Overberg, 614 F.2d 773 (6th Cir. 1979)

Starks v. United States, 611 F.2d 374 (6th Cir. 1979)

United States v. Greening, 601 F.2d 591 (6th Cir. 1979)

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