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Fred O. Marcus Of Counsel
  • D 312.606.3210
  • F 312.267.2196
fmarcus@hmblaw.com
Fred O. Marcus
“I’ve been a part of the SALT community since its beginnings and have had the privilege to help it become what it is today.”

For over four decades, Fred provided state and local tax counsel to an impressive list of multistate and multinational corporations. From planning for tax obligations to the successful resolution of tax disputes, Fred saw just about everything. He appeared before the United States Supreme Court and the California Supreme Court and argued before the Illinois and Missouri Supreme Courts. He also argued before the Illinois, Maryland, New Mexico and New Jersey Appellate Courts and tried cases before trial courts and administrative tribunals of numerous other states.

Throughout his career, Fred lectured before the Council on State Taxation, the Tax Executives Institute, the Chicago Tax Club, New York University’s Conference on State and local Taxation, Vanderbilt University School of Law’s Paul J. Hartman State and Local Tax Forum, Georgetown University School of Law’s Institute on State and Local Taxation and the California Tax Policy Conference. Fred is still an adjunct professor of law at Northwestern’s Pritzker School of Law where he teaches state and local taxation in its Graduate Tax Program.

Fred has been instrumental in helping build a nationally recognized state and local tax team to address and support the needs of the Firm’s clients.

In January 2023, Fred transitioned into the Of Counsel role with the Firm. In this new role, Fred remains in consultation with members of HMB’s SALT group and helps to connect clients of the Firm with SALT resources.

If you have any questions, please contact State and Local Tax Group Chair, David A. Hughes, or any other member of the Firm’s State and Local Tax Group.

Education

  • DePaul University College of Law, J.D.
  • University of Illinois at Chicago, B.S. in Accounting

Admissions

  • Illinois

Honors

  • Leading Lawyers, 2022
  • Illinois Super Lawyers, 2005-2006, 2008-2021
  • Northwestern Pritzker School of Law Adjunct Professor of the Year Award Nominee, 2020

Professional Memberships

  • American Bar Association, Section of Taxation’s State and Local Tax Committee
  • Illinois Department of Revenue’s Director’s Practitioner Advisory Group
  • Taxpayers’ Federation of Illinois, Board of Trustees and Advisory Board Member
  • New York University School of Continuing Legal Education, State and Local Tax Advisory Board Member
  • Bloomberg BNA’s State Tax Advisory Board

Articles

  • Bloomberg Tax Management Multistate Portfolio, “Limitations of the States’ Jurisdiction to Impose Net Income-Based Taxes”
  • Bloomberg Tax Management Multistate Portfolio, “Bloomberg Tax Management’s Corporate Income Tax Navigator”
  • Bloomberg Tax Management Multistate Portfolio, “Illinois and the Bloomberg Tax Management’s Sales and Use Tax Navigator, Illinois”

 

Publications

Events

News

  • Congratulations to HMB Attorneys Selected to 2021 Super Lawyers and Rising Stars ListsOctober 5, 2020

    2021 Illinois Super Lawyers John W. Guzzardo Richard M. Horwood Fred O. Marcus Jeffrey A. Zaluda 2021 Illinois Super Lawyers - Rising Stars Matthew R. Barrett Super Lawyers is a rating service of outstanding lawyers from more than 70 practice areas who have attained a high-degree of peer recognition and professional achievement. The selection process is multi-phased and includes independent research,…

  • Fred O. Marcus Nominated for the Northwestern University Pritzker School of Law's Adjunct Professor of the Year AwardApril 21, 2020

    Congratulations goes to Fred for his nomination for the Northwestern Pritzker School of Law's Adjunct Professor of the Year Award. Northwestern University is a member of the Top 14, a group of law schools that have received national recognition. Read more about Fred here. …

  • Fred Marcus the Receives The State Tax Author of the Year Award Given by Bloomberg Tax & Bloomberg Tax State Tax Advisory BoardNovember 20, 2018

    Fred Marcus has been selected to be the recipient of this year's Bloomberg Tax State Tax Author of the Year Award. "As the lead author for two State Tax Portfolios and three State Tax Navigators, you have significantly contributed to our state tax analysis. Over the past two years in particular, you have delivered top notch analysis and shown tremendous…

  • Fred Marcus Provides Insight to State Tax Notes - "Wayfair Settlement is a Missed Opportunity"November 20, 2018

    An article published by State Tax Notes discusses how South Dakota's recent Wayfair settlement has eliminated an opportunity to provide further guidance for other states' remote seller laws. State and Local Tax attorney, Fred Marcus, stated, "Wayfair shows an acknowledgment by the Court that the economy has changed since Quill was decided, and that the inability to tax online commerce…

  • Congratulations to HMB's Honored Lawyers of 2018January 25, 2018

    2018 Illinois Super Lawyers John W. Guzzardo Richard M. Horwood Fred O. Marcus Jeffrey A. Zaluda Super Lawyers is a rating service of outstanding lawyers from more than 70 practice areas who have attained a high-degree of peer recognition and professional achievement. The selection process is multi-phased and includes independent research, peer nominations and peer evaluations. Law Bulletin Publishing Company's…

blog

Education
  • DePaul University College of Law, J.D.
  • University of Illinois at Chicago, B.S. in Accounting
Admissions
  • Illinois
500 West Madison Suite 3700
Chicago IL 60661

Phone: 312-606-3200 Fax: 312-606-3232
© HMB Legal Counsel 2024. All Rights Reserved.
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