Fred O. Marcus

Fred O. Marcus

FRED O. MARCUS is a principal of the firm and co-chairs the state and local tax practice group. Mr. Marcus concentrates his practice in state and local tax planning and the resolution of state and local tax disputes on a nationwide basis for multistate and multinational corporations. He has appeared before the United States Supreme Court, the California Supreme Court, and the California Appellate Court; has argued before the Illinois and Missouri Supreme Courts and the Illinois, Maryland and New Jersey Appellate Courts; and has tried cases before the courts and administrative tribunals of numerous other states. He is a frequent lecturer before such groups as 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 and Georgetown University School of Law's Institute on State and Local Taxation. He is also an adjunct professor of law at Northwestern University's Pritzker School of Law's Graduate Tax Program where he teaches state and local taxation.  

Fred is a member of the American Bar Association's Section of Taxation's State and Local Tax Committee; a member of the Illinois Taxpayers' Federation Board of Trustees and Advisory Board; a member of Bloomberg BNA's State Tax Advisory Board; and a member of New York University's School of Continuing Legal Education's State and Local Tax Advisory Board, and a member of the Illinois Department of Revenue's Director's Practitioner Advisory Group. He is the author of a Bloomberg BNA Multistate Tax Portfolio, entitled "Limitations on the States' Jurisdiction to Impose Net Income Based Taxes," has co-authored three additional Bloomberg BNA portfolios entitled "Sales and Use Taxes:  The Machinery and Equipment Exemption," "Illinois Net Income Taxes," and "Illinois Sales and Use Taxes" and is a Contributing Editor to Commerce Clearing House's State Tax Report. He is also the author of a chapter on Illinois Franchise Taxes for the Illinois Institute of Continuing Legal Education and numerous other articles on various aspects of state and local taxation. Fred received his B.S. degree (Accounting) from the University of Illinois at Chicago (1970) and his J.D. degree from DePaul University's College of Law (1974).

Fred is the recipient of the 2018 State Tax Author of the Year Award Given by Bloomberg Tax and the Council on State Taxation's 2015 Paul H. Frankel Excellence in State Taxation Award.




  • Illinois Super Lawyers, 2005-2006, 2008-2019


  • American Bar Association, Section of Taxation's State and Local Tax Committee, Member
  • Illinois Department of Revenue's Director's Practitioner Advisory Group, Member
  • Illinois Manufacturers' Association, Member
  • Illinois Taxpayers' Federation, 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, Member


Practice Groups


Industries Served

  • Automotive Manufacturing & Dealerships
  • Banking
  • Broadcast Media
  • Construction
  • Energy & Utilities
  • Entrepreneur/Start-Up Companies
  • Financial Services
  • Food/Beverage Services & Hospitality
  • Healthcare
  • Information Technology
  • Leasing Companies
  • Logistics
  • Manufacturing & Distribution
  • Mortgage Companies
  • Not-For-Profit Organizations
  • Pharmaceuticals
  • Retail
  • Service Companies
  • Specialty Finance
  • Telecommunications
  • Trading Companies

News & Events



    • Contact Information
    • Bar Admissions
      • Illinois  (1974)
    • Education
      • DePaul University College of Law, J.D., 1974
      • University of Illinois at Chicago, B.S. in Accounting, 1970

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