Fred O. Marcus Counsel Emeritus
  • D 312.606.3210
  • F 312.267.2196
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 role of Counsel Emeritus 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, Chris Lutz or any other member of the Firm’s State and Local Tax Group.


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


  • Illinois


  • 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


  • 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”






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

Phone: 312-606-3200 Fax: 312-606-3232
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