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Rick Lawton

Partner

St. Louis
314 552 6070 direct
314 552 7070 fax

Rick advises companies and individuals on a variety of federal (domestic and international), state and local tax matters.

He has extensive experience in the following areas:

• Tax-exempt organizations, including creating non-profit organizations, obtaining tax-exempt status, public charity and private foundation issues, private investment and private benefit issues, excess benefit transactions  and unrelated business taxable income issues
• Taxation of corporations and shareholders (especially closely-held corporations), including acquisitions, mergers, liquidations, distributions, redemptions and reorganizations
• International taxation, including the taxation of foreign corporations, foreign operations and transactions, controlled foreign corporations, subpart F matters, foreign taxes, foreign tax credits, cross-border transactions, tax treaties and export incentives
• State and local taxation, including income, sales, use and property taxes
• Internal Revenue Service practice and procedure
• Federal, state and local tax controversy work, including protests, appeals, negotiations and settlements

Thompson Coburn Publications

Effect of “forgiven” PPP loan on the deductibility of covered expenses

IRS issues proposed regulations on grouping activities in calculating unrelated business taxable income

What employers need to know about the CARES Act Employee Retention Payroll Tax Credit

Effect of COVID-19 tax legislation on NOL carryforwards and carrybacks

CARES Act implications for charitable giving during COVID-19

Publications

Co-Author: “Sales and Use Taxes-Substantive Aspects”;
Missouri Taxation Law and Practice, 3rd Ed., 1996

Co-Author: “Sales and Use Taxes-Substantive Aspects”;
Missouri Taxation Law and Practice 2d Ed., 1989 Supplement

Co-Author: “Sales and Use Taxes-Substantive Aspects”;
Missouri Taxation Law and Practice, 2d Ed., 1987

Co-Author: “Forum Selection in Federal Tax Litigation”;
Vol. XXXIII, No. 1, St. Louis Bar Journal, Summer 1986

Presentations

"IRS Form 990 and State Charitable Solicitation Registration Requirements";
AZA CFO Conference Round Table, October 2011

"Charitable Gifts of Real Estate: UBTI Considerations and Concerns";
AUREO 2011 Conference, September 2011

"Intermediate Sanctions: An Analysis of the Proposed Regulations";
St. Louis Health Lawyers Association, December 1998

"Missouri Corporation Franchise Tax";
Corporate Income and Franchise Tax in Missouri, National Business Institute Inc., September 30, 1992

"Intercompany Transactions";
Organizing and Operating Foreign Owned Business in the United States, April 2, 1990

"Tax Planning - FSC/DISC Alternatives for Small Exporters";
Profiting From International Trade, January 16, 1985