Christopher L. Nuss


Office: 515-242-2432

Fax: 515-323-8532



Here at BrownWinick, I am a seasoned tax attorney spending most of my time ensuring that businesses and individuals pay no more tax or penalties to the government than is rightfully and realistically due under the circumstances. I accomplish this for you through properly planning and structuring transactions, assessing and determining appropriate compliance strategies, and strongly advocating for you in audits and controversies. The earlier we engage and I learn about your business, your goals, and your challenges, the more effectively and efficiently I can help you understand the opportunities, the risks, and how best to move forward. Throughout my career, I have primarily advised businesses, from smaller start-ups to larger multi-generational companies, on major aspects of federal and state income tax relative to choice of entity, pass-through taxation, mergers and acquisitions and divestitures, tax credit incentives, nonprofit and tax-exempt organizations, sales and use tax, and certain international and foreign matters.

I also serve as the Chair of the firm’s Tax Practice Group leading and overseeing other skilled BrownWinick tax and business attorneys as they serve clients and grow in their practices.


Tax law can be overwhelming and complicated, and it often plays a critical role in the success of your business and your personal life. With my seasoned experience in a wide-range of taxation issues with varying complexity, I understand the need to be pragmatic in approaching and resolving the issues at hand in a business-like manner. Sometimes realizing tax benefits or avoiding tax risks is the top priority for you, more often though this is an important priority and the business aspects of the transaction must take precedence. So by balancing the applicable risks and benefits, I provide understandable and practical solutions for an appropriate path forward for you and your business. I aim to communicate clearly and regularly in response to any of your day-to-day needs that may arise as well as seeing the longer-term big picture for you.

More About Me

Before joining BrownWinick in 2009, I began practicing tax and nonprofit law in 1999 at the national Polsinelli law firm in Kansas City, then coming “home” to Iowa as my wife (Jodee) and I were starting a family. We now have a teenage son (William) and a young girl (Lauren) who keep us busy with all of their activities and interests. It’s a joy to see them grow and a blessing to be back in Iowa.

I have been recognized in Best Lawyers® in the Tax Law area. I am also involved in the community by serving on the Board of Directors of Community Support Advocates, a charitable organization serving Central Iowa persons with intellectual and developmental disabilities. I am also a member and on the Board of Directors of the Iowa Taxpayers Association.

Academically, I graduated from the University of Northern Iowa in 1993 with a B.A. in Accounting, while also balancing four plus years of athletic commitments and demands (Go Panthers!), culminating in successfully passing the CPA exam. Upon graduation, I accepted a CPA position at McGladrey & Pullen (now RSM), where I was for two years before heading back to school. This time at the University of Iowa graduating in 1999 with a J.D., with distinction, and an MBA.

My Specialties

  • Taxation – Income, Sales & Use, Property, Excise, Credits, International/Foreign
  • Nonprofits & Tax-Exempt Organizations, including Governmental Entities
  • Business & Corporate & Pass-Through Entities
  • Mergers & Acquisitions & Divestitures
  • Start-Ups

2021 Iowa Legislative Session Ends with Flurry of New Tax Rules

June 14, 2021   On May 19, 2021, the Iowa Legislature closed this year’s session by passing a 60-page tax bill consisting of 28 divisions addressing a plethora Read…

Year-End COVID Relief Legislation Becomes Law During the Holidays

December 30, 2020   This past Sunday evening (December 27), President Trump signed into law additional COVID-19 relief legislation, agreed to by Congress a week earlier, estimated at Read…

Reminder On Upcoming Deadlines For Filing Income Tax Returns And Paying Income Tax

July 2, 2020 Because of the ongoing pandemic, several due dates for filing tax returns and paying tax related thereto have been extended. Click here for details. This Read…

IRS Expands Relief for Qualified Opportunity Zones Due to COVID-19

June 16, 2020   Qualified Opportunity Funds (“QOF”) were created in 2018 as a new investment vehicle to provide preferential income tax treatment for private investment in certain Read…

The CARES Act – How Could It Impact Your Tax Situation?

March 30, 2020   Late Friday, March 27, President Trump signed the third stimulus package (the Coronavirus Aid, Relief, and Economic Security (or CARES) Act) with an estimated Read…

Employer Payroll Tax Credits for COVID-19

March 23, 2020   Updated 4/1/2020 On March 18, 2020, President Trump signed the “Families First Coronavirus Response Act” into law. The law, which will go into effect Read…

Tax Update - Qualified Opportunity Zone Final Regulations and Highlights of Tax Provisions in Spending Bill

January 24, 2020 Final Regulations for Qualified Opportunity Zones At long last, after two sets of proposed regulations, the IRS finalized its regulations with respect to investing in Read…

Planning for the 2019 Year-End and Upcoming Changes in Tax Law

November 21, 2019 The end of the 2019 taxable year is quickly approaching, which means there are only a few weeks left for certain tax planning. This article Read…

Update on Investing in Opportunity Zones

July 16, 2019 Additional IRS and Treasury Department Guidance Proposed Regulations for Qualified Opportunity Funds The IRS has now issued two sets of proposed regulations for Qualified Opportunity Read…

Defer Income Tax on Capital Gains by Investing in Opportunity Zones

November 6, 2018 Overview of Investing in Opportunity Zones. To spur economic development in certain distressed communities across America designated as Qualified Opportunity Zones (“QOZ”) through private investment, Read…

Sales Tax Reform - What It Means To You

June 29, 2018 On June 21, 2018, the U.S. Supreme Court issued its 5-4 decision in South Dakota v. Wayfair, Inc., making physical presence no longer necessary for online Read…

General Overview of Iowa Tax Reform

May 10, 2018 Following in Congressional footsteps, the Iowa General Assembly recently passed historical tax reform, purporting to cut individual income tax in excess of $1.5 billion and Read…

What to Consider Doing in 2017 if Federal Income Tax Reform Becomes Law

December 20, 2017 As you likely have heard, the United States is on the cusp of enacting landmark tax reform. These changes encompass the most notable overhaul of Read…

New Partnership Audit Rules Apply in 2018, Business Should Take Action Now

August 8, 2017 In 2018, the IRS is changing the audit procedures for businesses taxed as partnerships, which includes LLCs taxed as partnerships. Updated tax regulations were recently proposed and Read…

2016 Tax Return Preparation Reminders

March 20, 2017 It’s that time of year again when folks are sorting out (or maybe just starting to sort out) their tax return filing obligations for 2016. Read…

Iowa's Out-of-State Tax Credit and the Wynne Decision - Are You Due an Income Tax Refund?

January 4, 2016 The Supreme Court Decision On May 18, 2015, the United States Supreme Court released its decision in Comptroller of the Treasury of Maryland v. Wynne, which Read…

Partnership Audit Rules are Changing in 2018

December 17, 2015 Background. In October, Congress enacted the Bipartisan Budget Act of 2015 (the Act), which contained changes to the IRS partnership audit techniques. These changes were Read…

State of Iowa Property Tax Reform

January 2, 2014 This past summer, Governor Branstad signed into law various revisions to how the State of Iowa (the “State”) imposes property tax on business and residential Read…

BrownWinick Attorneys Named to 2021 Best Lawyers in America List

August 21, 2020 BrownWinick is pleased to announce that 26 lawyers have been included in the 2021 Edition of The Best Lawyers in America. Since it was first published in 1983, Best Lawyers® has become universally regarded as the definitive guide to legal excellence. Best Lawyers® has published their list for more than three decades, earning the respect of the Read…

BrownWinick Attorneys Named to 2020 Best Lawyers List

August 15, 2019 BrownWinick is pleased to announce that 24 lawyers have been included in the 2020 Edition of The Best Lawyers in America. Since it was first published in 1983, Best Lawyers® has become universally regarded as the definitive guide to legal excellence. Best Lawyers® has published their list for more than three decades, earning the respect of the profession, the media, Read…

BrownWinick Attorneys Named to 2019 Best Lawyers® List

August 16, 2018 BrownWinick is pleased to announce that 27 lawyers have been included in the 2019 Edition of The Best Lawyers in America. Since it was first published in 1983, Best Lawyers has become universally regarded as the definitive guide to legal excellence. Best Lawyers has published their list for over three decades, earning the respect of the profession, the media, and the Read…


Samantha Garner



University of Northern Iowa

B.A., Accounting, 1993


University of Iowa

M.B.A., 1999


University of Iowa

J.D., with distinction, 1999


Missouri, 1999; Kansas, 2000; Iowa, 2009

Memberships & Associations

  • Community Support Advocates
    Board Member (2015 – current)
  • Iowa State Bar Association
    Member; Taxation Section, Chair (2013-2014)
  • Iowa Taxpayers Association
    Member; Board of Directors
  • Heart of America Tax Institute 
    Committee Member, 2002-2008; Co-Chair, 2008