"I’ve seen state tax issues from both sides of the table—and understand the solutions these complex issues require."
Marilyn is a partner at HMB and Chair of the firm’s State and Local Tax (SALT) Group. She advises Fortune 500 companies on the resolution of complex multi-state and multi-national tax issues.
Marilyn assists publicly traded multinational and multistate clients work through sophisticated multistate income, franchise and transaction tax matters. Clients benefit from her wealth of experience in SALT, 18 years of which were spent in-house at Mobil Oil and Montgomery Ward & Co.
On behalf of clients facing intense scrutiny, Marilyn formulates multistate audit strategies— and has represented them before taxing authorities in more than 35 states. She has helped companies adopt new organizational structures that have reduced their tax burdens and improved their financial positions.
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A Leader in the SALT World
Marilyn is one of the most recognized forces in the SALT community. She’s the recipient of the Council of State Taxation’s Paul Frankel Excellence in State Taxation Award, Bloomberg BNA’s Excellence in State Taxation Award, Tax Analyst’s Leading Female Tax Counsel and is noted as one of Crain’s Chicago’s Notable Women Lawyers.
Clients rely on Marilyn for innovative and practical solutions driven by her in-house experience and profound understanding of the SALT world.
Education
- John Marshall Law School, LL.M.
- Chicago-Kent College of Law, Illinois Institute of Technology, J.D.
- Loyola University, B.A. in Political Science
Honors
Chicago’s Notable Women Lawyers, Crain’s Custom Media (2018)
Franklin C. Latcham Award, Bloomberg BNA (2012)
Paul Frankel Excellence in State Taxation Award
Bloomberg BNA, Frank Latcham Award for Distinguished Service in State and Local Tax Law (2012)
Outstanding Women in Tax by Tax Notes (2016)
Professional Memberships
- American Bar Association, Member
- Bloomberg BNA State Tax Advisory Board, Member
- Chicago Tax Club, Member
- Council on State Taxation, Past Chair
- Georgetown University Institute on State and Local Taxation, Advisory Board Member
- Illinois State Bar Association, Member
- Paul J. Hartman State Tax Forum, Advisory Board Member
- Texas Bar Association, Member
- State Tax Notes, Advisory Board Member
Events
- Marilyn Wethkam Presents “State Impact of IRC section 163 (j)” at State Tax Round Up for Utilities and Power – 5/14/19May 14, 2019
5/14/19 State Tax Round Up for Utilities and Power New York, NY Marilyn Wethkam conducts adetailed discussion of the issues that arise as a result of the states' application of IRC section 163 (j) bot in a regulated and non-regulated setting.…
- Jordan Goodman and Marilyn Wethekam Present “All States Update” at the Dallas Chapter of Tax Executives Institute – 4/24/19April 7, 2019
4/24/19 Dallas chapter of Tax Executives Institute Dallas, TX Jordan Goodman and Marilyn Wethekam will lead a detailed discussion of the key SALT cases.…
- Marilyn Wethekam Presents “Top 10 SALT Cases – Traps or Benefits” at Houston Chapter of Tax Executives Institute – 5/8/19April 7, 2019
5/6/19 - 5/8/19 Houston Chapter of Tax Executives Institute Hyatt Regency Houston Houston, Texas Marilyn Wethekam will conduct a detailed discussion of the key SALT cases of 2019 and their impact.…
- Marilyn Wethekam Presents "The 2019 Bloomberg Tax Survey of State Tax Departments: Expectations and Planning Opportunities"January 25, 2019
The discussion will focus on state responses on issues that have arisen since the ruling in Wayfair, including retroactivity, economic nexus thresholds, collection obligations for marketplace facilitators, and nexus for small marketplace sellers. We'll take a big picture look at emerging trends in the new sales tax nexus era and shed light on sound practices for nexus and sales tax…
- Marilyn Wethekam Presents "The History of the World Part 1: The Evolution of State & Local Income Taxation"January 21, 2019
Marilyn Wethekam will lead a discussion of the evolution the state taxation of corporate income and what the future holds.…
Publications
- Fred Marcus, Jordan Goodman and Marilyn Wethekam authored Bloomberg Tax Management Portfolio, "Sales and Use Taxes: The Machinery and Equipment Exemption"April 3, 2018
State and Local Tax Attorneys Fred Marcus, Jordan Goodman and Marilyn Wethekam recently authored "Sales and Use Taxes: The Machinery and Equipment Exemption" for Bloomberg BNA's Tax Management Portfolios, 1330 3rd edition. This portfolio discusses sales and use tax incentives for machinery and equipment used in manufacturing operations. HMB offers a limited number of hard copies for clients. Click here to…
- Marilyn Wethekam "2018, the Year to Marginalize Quill"January 5, 2018
2017 was to be the year of federal tax reform. The initial federal tax reform proposals were more theoretical than detailed. There was, however, a common theme. The proposed reform was focused on territorial concepts, taxing imports, encouraging repatriation of foreign earnings by reducing the rate of tax on those earnings and stimulating the expansion of domestic manufacturing by expensing cost recovery.
- Sins of the States: Local Government's Search for Revenue, State Tax Notes, July 17, 2017August 14, 2017
The focus of the SALT community's discussion generally has been on the states' search for revenue and the creation of new revenue sources. What has been overlooked in that discussion, however, is the revenue needs of cities, counties, and other local governmental bodies.
- Marilyn Wethekam Published in State Tax Notes "How Would Federal Tax Reform Affect States?"May 1, 2017
There are a number of federal tax reform proposals currently being discussed. The question is what impact these proposals will have on state taxes. Will the reforms result in a state windfall or a revenue loss? What are the administrative complexities that must be addressed? The devil is in the details!
News
- Marilyn Wethekam Receives IPT's 2019 Distinguished Service AwardJune 28, 2019
This award is presented to one or more individuals who have made outstanding contributions to the Institute over an extended period of time. Examples of the activities for which this award has been previously given include sustained and substantial contributions to one of the Institute's designations or educational programs. Learn more about the Institute for Professionals in Taxation here. …
- Marilyn Wethekam Provides Insight On How States Are Responding To South Dakota v. WayfairJanuary 21, 2019
An article published by Checkpoint discusses how states are responding to the South Dakota v. Wayfair decision. Less than six months after the U.S. Supreme Court overturned the physical presence rule for sales and use tax nexus with its ruling in South Dakota v. Wayfair, the vast majority of states have enacted or announced economic nexus policies, and the trend…
- Marilyn Wethekam Provides Insight on the Streamlined Sales and Use Tax AgreementOctober 30, 2018
An article published by State Tax Notes discusses how the Alabama remote sales tax law could be the model for other states on taxing remote sellers. Alabama's Simplified Sellers Use Tax Remittance Act created a dual system under which local jurisdictions maintain control over the sales taxes of local businesses but not over remote sellers. State and Local Tax attorney,…
- Marilyn Wethekam Published in State Tax Notes - "The Change of the Landscape - Be Careful What you Wish For as You May Get It, The Aftermath of Wayfair"October 10, 2018
Be careful what you wish for, because you may get it is a fitting epitaph for the Wayfair decision. In the prophetic words of Justice Byron White, the "vagaries of physical presence" were tested and the concept as applied in a sales tax context has been laid to rest.
- Crain's Custom Media Recognizes Marilyn Wethekam Among Chicago's Notable Women LawyersAugust 15, 2018
State and Local Tax trailblazer, Marilyn Wethekam was selected as a leader in Chicago by Crain's Custom Media. She is one of the first women to play a key role in SALT practice on the private side and the first woman to chair the Council On State Taxation (COST). Marilyn is a partner at Horwood Marcus & Berk and co-chair's…
blog
- In the Matter of Product of Conagra Foods Ingredient Co., New Mexico Administrative Hearing Office, Dkt. No. 17-39, September 15, 2017October 2, 2017
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.
- The Cubs Won the World Series and Illinois Finally Has a Budget!July 7, 2017
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.
- Factor Presence Nexus- Be Careful What You Wish For!September 14, 2016
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.
- Tax Deficiencies and Automatic Penalties: Challenging by Reasonable Cause?December 12, 2014
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...
