“I’ve been a part of the SALT community since it’s beginnings and have had the privilege to help it become what it is today.”
Fred is a partner in HMB’s State and Local Tax (SALT) group. He provides Fortune 500 companies with comprehensive state and local tax planning.
Fred assists multinational and multi-state companies in formulating their tax reporting positions at the state and local level, helping them advocate those positions and, when necessary, resolve disputes in courts up to, and including, the United States Supreme Court. His practice spans planning for state and local income, franchise, sales and use taxes, as well as support with tax audits and litigation.
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A Pioneer in SALT Planning
A frequent lecturer with notable higher education and policy institutions, Fred is deeply involved in passing knowledge along to the next generation, acting as an adjunct professor of law at Northwestern University Pritzker School of Law’s Graduate Tax Program. He is the recipient of the 2018 State Tax Author of the Year Award, selected by Bloomberg Tax, as well as the Council on State Taxation’s 2015 Paul H. Frankel Excellence in State Taxation Award.
Fortune 500 companies routinely turn to Fred as a recognized authority and they appreciate his experience and candor in complex SALT matters.
Education
- DePaul University College of Law, J.D.
- University of Illinois at Chicago, B.S. in Accounting
Honors
Northwestern Pritzker School of Law Adjunct Professor of the Year Award Nominee, 2020
Illinois Super Lawyers, 2005-2006, 2008-2020
Professional Memberships
- 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
Events
- Fred O. Marcus and David A. Hughes Present Various Topics at TEI Regional Conferences - 3/18/20 and 4/23/20February 26, 2020
****Due to the COVID-19 virus, this event has been cancelled. HMB will update this page once a new date, location, or other important piece of information has been shared by the event organizers.**** Fred O. Marcus and David A. Hughes will present various topics at two upcoming TEI Regional Conferences. 3/18/2020 Buffalo, NY Fred and David will present an update…
- Fred Marcus Discusses Indirect Taxes and Tax Risk Management at the California Tax Policy Conference - 11/8/19September 8, 2019
11/8/19 California Tax Policy Conference Hyatt Regency Mission Bay San Diego, California Fred Marcus presents "That's Just Sales and Use Tax Creeping Up On You: When Unexpected Tax Arises for Responsible Persons and Successes" at the annual California Tax Policy Conference in November. The presentation will seek to assist uncertain business owners and officers who are concerned about sales and…
- Fred Marcus and Marilyn Wethekam present "Frankel Award Recipients Discuss Frankel Issues Frankly!" at COST's 50th Annual Meeting - 10/24/19August 16, 2019
10/24/19 JW Marriott Washington, DC Fred and Marilyn will co-present with fellow Paul Frankel Award recipients at COST's 50th annual meeting. Over his long career, Paul Frankel, the "Godfather of COST", spearheaded a number of issues that evolved over the years. In this session, presenters will discuss those issues, their evolution and Paul's impact on them. If you want to…
- Fred Marcus Presents "What's Happening Everywhere Today" at NYU's 37th Institute on State and Local TaxationDecember 18, 2018
Get ready for a jam-packed show. It's hard to cover the ever-changing state and local tax landscape, but our all-star team of special reporters provides a rundown of what you need to know about the most important SALT developments affecting taxpayers today. Included in this year's "Hardball" segment is a discussion of the applicability of local which are widespread and…
- Fred Marcus and David Hughes Present "Wayfair and Its Impacts" at Nebraska Chapter TEI - Eleventh Annual Fall Training Day - 11/13/18November 12, 2018
The U.S. Supreme Court's Wayfair decision is one of the most important state and local tax decisions of the last 25 years. By eliminating the physical presence requirement for sales tax nexus, the Court has completely changed the landscape for remote sellers. This session will explore how states are responding after Wayfair and the potential problems that sellers can expect…
News
- 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…
