Marilyn A. Wethekam

On August 3, 2022, Marilyn A. Wethekam, Richard Cram and Professor Richard D. Pomp will present, “Dilworth and the Value of Antiquated Precedents” at the Multistate Tax Commission’s Annual Meeting. They will examine the context of Quad Graphics and Dilworth to frame the broader issue of the precedential value of decades-old U.S. Supreme Court decisions.

With thousands of tax jurisdictions and numerous tax types, compliance with state and local tax laws can be endlessly complex. Marilyn A. Wethekam will discuss the types of fees companies encounter and best practices for compliance, as well as common traps to avoid, at the 2022 IPT Annual Conference.

HMB’s Marilyn A. Wethekam and Nancy Prosser, General Counsel for the Multistate Tax Commission, will provide a Legal Case Review at the 2022 FTA Annual Meeting. They will dive into cases and decisions that will shape the future work of tax administrators.

Marilyn A. Wethekam and David W. Machemer will present “Leading Trends in State Income Taxes” and “State Audit Best Practices” for the Tulsa Chapter of TEI. They will explore current issues in state income tax and discuss state audit best practices.

On May 17th, Marilyn A. Wethekam and David W. Machemer will present “Leading Trends in State and Local Taxation” at the TEI - Houston Chapter Tax School. Marilyn and David will discuss the current issues in state income tax and the trends that are emerging from those issues.

Marilyn A. Wethekam’s “Tin Cans and Sheep,” was recently published in Tax Notes State's article, “Justice Stephen Breyer: A Model of Clarity.” In her section, she reflects on Justice Stephen Breyer’s role in interpreting and shaping state tax law and discusses what his retirement will mean for the state and local tax community.

In this installment of Board Briefs, Tax Notes State advisory board members, including HMB’s Marilyn A. Wethekam, welcome the 2022 new year. Read the entire Board Briefs here. Download Marilyn’s article here. 2022: The New Normal By Marilyn A. Wethekam 2020 could be characterized as the year one learned to manage the shock of COVID. 2021 could be characterized as…

In State Tax Notes' Board Briefs, Marilyn A. Wethekam discusses "State and Local Tax Policy in a COVID-19 World". Download the full Board Briefs by State Tax Notes here. 2020 began on an optimistic note. The economy, in several sectors, was thriving. States over the last couple of years had seen continued revenue growth and even in some cases were…

In this excerpt in Board Briefs from Tax Notes State, Marilyn honors the late Supreme Court Justice Ruth Bader Ginsburg. Download the full article by Tax Notes State here. On September 18, 2020, this nation lost not only an exceptionally accomplished jurist but a powerful voice for gender equality and those who have been made to feel they don’t belong.…

In her excerpt from the first installment of Board Briefs in 2020 from Tax Notes State, Marilyn addresses tax issues related to the digital economy. Download the full article by Tax Notes State here. In the words of that great philosopher Snoopy, “When you can’t control what’s happening around you, challenge yourself to control the way in which you respond.”…

Reproduced with permission from Bloomberg Tax & Accounting. Copyright 2021 by The Bureau of National Affairs, Inc. (800-372-1033) https://pro.bloombergtax.com The below excerpt is from Bloomberg Tax’s Annual “Survey of Local Tax Departments.” The survey provides insights from experts on fundamental local tax issues from local tax departments across the country. Read the full survey analysis on Bloomberg Tax here (subscription…

In an article by Law360, Marilyn A. Wethekam discusses the ambiguity found in the updated Multistate Tax Commission (“MTC”) guidance regarding when internet business activities exceed federal protections against state income tax.

Read the full article by State Tax Notes written by Doug Sheppard here. In one of the most famous scenes from The Blues Brothers, Sister Mary Stigmata doles out rapid-fire corporal punishment with a ruler on Jake and Elwood Blues, then breaks it on Elwood's head before Jake crashes down an adjacent flight of stairs in the ensuing chaos. “Get out! And don’t come back until you’ve redeemed yourselves,”…

Read the full article here (subscription required). Former Illinois House Speaker Michael Madigan was recently voted out of his leadership post, leaving a complex tax legacy to his nearly four-decade reign that included sales tax restructuring and failures to create the progressive income tax code he envisioned. Madigan, a Democrat from Chicago, ceded the gavel on Jan. 13 after House members elected…

In an article by Law360, Marilyn A. Wethekam discusses the Illinois Department of Revenue's decision to carry out a law that critics say could impose a discriminatory tax sourcing regime for online sales that favors certain in-state sellers. The rule carries out a widely criticized 2019 law requiring remote sellers and marketplace facilitators without a physical presence in Illinois to employ destination sourcing for…

The New Mexico Office of Administrative Hearings granted Conagra Foods? Motion for Summary Judgment concluding the interest earned on notes was properly characterized as non-business income.

Today marks the first time in over two years that Illinois will be operating under a budget. This is a result after the House voted to override Governor Rauner?s veto of Senate Bill 9. The House garnered the necessary votes to end the two year stalemate full of political puffery and sparring. Some of the relevant changes that Illinois? taxpayers should be aware of are noted below. All changes are effective July 1, 2017, unless otherwise noted.

A recent Chief Counsel?s Ruling issued by the California Franchise Tax Board illustrates the issues and potential opportunities that arise as a result of adopting a factor presence nexus standard.

Increasingly, taxpayers are seeing the imposition of penalties on deficiency assessments. In fact in a number of situations the imposition of the penalty is automatic upon the issuance of the assessment. The penalties, which may range from 20% to 25% of the liability, are imposed for late payment or underpayment of taxes. Such penalties are generally imposed without taking into consideration the fact there is a lack of guidance or legal authority with respect to the substantive issue which gave rise to the tax underpayment...