Patrick Murphy is a tax and business law attorney who practices in the areas of state and local tax law, exempt organizations, corporate governance, mergers and acquisitions, and transactional and administrative law. He counsels clients on the legal and tax implications on a variety of commercial, corporate, and real property matters.

A driven and detail-oriented attorney, Patrick collaborates with clients of all types, assisting them to interpret and satisfy their legal and regulatory obligations, researching novel and complex topics on their behalf, and providing informed legal opinions. In addition to his legal experience, he is a graduate of the Max M. Fisher College of Business at The Ohio State University with a Master of Business Administration, allowing him to bridge the gap between law and business and provide broad expertise to clients.

Patrick counsels and advises on for-profit and non-profit ventures providing clients with the tools and understanding they need to meet their needs, comply with all relevant laws and regulations, and limit adverse tax consequences. He regularly prepares a wide assortment of transactional and organizational documents, including sale, purchase, and operating agreements, codes of regulation, conflicts policies, and bylaws as well as all relevant federal, state, and local tax filing documents.

As a former attorney and hearing officer with the Ohio Department of Taxation, Patrick is well-versed in state and local tax law, all stages and aspects of tax controversy matters including audit, assessment, and appeals, and has first-hand experience administering hearings, weighing material facts, evidence, and policy implications, and issuing final determinations. His experience gives him unique insight into the administrative review process and has proved instrumental in his practice.

Education

The Ohio State University Fisher College of Business, M.B.A. (2022); Winner, Best Qualitative Section, FCSC Annual Casebook Writing Competition; Volunteer, Ohio State School of Public Health

Capital University Law School, J.D. (2016); Board Member, Moot Court; Corporate Law Team Member, Moot Court; Member, Pi Alpha Delta; Board Member, International Law Society; Volunteer, VITA; Dean’s List

Capital University, B.A. Political Science and English, cum laude (2006); Member, Sigma Tau Delta Honor Society; Member, Pi Sigma Alpha Honor Society; Dean’s List

Capital University Law School, LL.M. Business and Taxation Law (2016)

Distinctions

Elected, Capital University Law School Moot Court Board

Member, Capital University Law School Corporate Law Moot Court Team

Semi-Finalist, Ruby R. Vale Interschool Corporate Moot Court Competition

Recipient, CALI Award

Professional Activities

Member, American Bar Association

Board Member, Ohio Board of Zoning Appeals, City of Dublin (2022–Present) 

Six Sigma, Yellow Belt Certified (2019)

Member, Ohio State Bar Association

Member, Columbus Bar Association

Member, Pi Alpha Delta Law Fraternity

Publications

Additional Items

Presenter, “Nonprofit Organizations and Exemption Elections: Considerations Your Federal Tax-Exempt Status” (January 25, 2024)

Chapter Co-Author, “Ohio Sales & Use Taxes,” ABA Sales and Use Tax Deskbook, 36th ed. (2022–2023)

Author, "Exempt Organizations: Deadline for Calendar Year 2022 Form 1099" (April 24, 2023)

Author, "The IRS Introduces New Procedures for Nonprofits Making Miscellaneous Determination Requests" (April 25, 2023)