Cody leads Dickinson Law’s state and local tax practice and focuses on sales, use, and property tax controversy and litigation, multistate taxation, and general sales and use tax counseling.  Cody has successfully represented before the Departments of Revenue taxpayers of all sizes in industries including construction, manufacturing, health care, hospitality, technology, and agriculture.  Mr. Edwards takes a creative approach to the practice of law, which includes utilizing the tools provided by the Iowa Administrative Procedures Act to help solve his clients’ state tax issues.  As a former attorney with the Iowa Department of Revenue, Cody brings unique insight to Iowa tax issues.

Mr. Edwards serves on the Board of the Iowa Taxpayers Association where he is an active member of the Sales and Use Tax Committee. Cody is a regular contributor to the Iowa Table SALT blog and is the editor of the Iowa Chapter of the American Bar Association’s Sales and Use Tax Deskbook.

Representative Matters:

Tax Controversy

• Successfully represented Illinois taxpayers in Iowa individual income tax audit regarding residency, ultimately reducing the Iowa Department of Revenue’s assessment by more than $2.5M.
• Successfully represented hospitality company in Iowa use tax audit, ultimately reducing Iowa Department of Revenue’s use tax assessment by $400,000.
• Successfully represented construction equipment dealers with respect in Iowa use tax audit, ultimately reducing clients’ assessments by more than $250,000.

Counseling

• Reviewed Iowa manufacturer’s sales and use tax processes resulting in identification of tax overpayments, tax saving opportunities and process gaps that created tax risks. Review resulted in tax refunds in excess of $400,000, millions of dollars in future savings, and recommendations for process improvements to reduce gaps
• Advised multi-state food manufacturer regarding the sales taxability of sales of prepackaged food products to private individuals and non- and for-profit health care entities located throughout the United States.
• Advised multistate technology company regarding its sales tax collection requirements as a result of the United States Supreme Court’s decision in South Dakota v. Wayfair, Inc.

Dickinson Law

Dickinson, Mackaman, Tyler & Hagen, P.C. is a general practice law firm in Des Moines, Iowa. Our attorneys provide a full range of legal and business counseling services to a client base that includes large corporations, small businesses, governmental entities and not-for-profit organizations with interests in Iowa.

Dickinson attorneys and staff members have a strong commitment to professional excellence and integrity. We have established long-lasting relationships of trust and confidence with our clients by providing careful legal advice and dedicated service, and we have consistently invested in technologies that allow our attorneys to be more efficient, more effective, and more accessible to clients.

Our success as a firm is a reflection of our commitment to client service and our focus on achieving the best results possible in a cost-effective manner. We consider ourselves teammates in the interest of our clients’ success. Ultimately, our goal is to provide legal services and counseling which enhance the reputation of both the client and the attorney involved.

Dickinson attorneys have been ranked in the 2019 U.S. News – Best Lawyers list regionally in 28 practice areas. 18 Dickinson lawyers have been named to the 2019 Best Lawyers in America List. Each year only one lawyer in a given practice area and metropolitan region is chosen as Lawyer of the Year. In 2019, four members of our firm received this honor.

Thirteen Dickinson attorneys have been recognized in the 2018 edition of Chambers USA: America’s Leading Lawyers for Business. The firm was ranked in every area of law (Corporate/M&A, Labor and Employment, Real Estate and Litigation) as researched by Chambers & Partners in the state of Iowa.