"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 a member 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
- University of Illinois, Chicago School of Law, LL.M.
- IIT Chicago-Kent College of Law, J.D.
- Loyola University, B.A. in Political Science
Honors
- Best Lawyers in America, 2023
- Illinois Super Lawyers, 2019-2021
- 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
- Bloomberg BNA State Tax Advisory Board
- Chicago Tax Club
- Council on State Taxation, Past Chair
- Georgetown University Institute on State and Local Taxation, Advisory Board Member
- Illinois State Bar Association
- Paul J. Hartman State Tax Forum, Advisory Board Member
- Texas Bar Association
- State Tax Notes, Advisory Board Member
Events
- Jordan M. Goodman & Marilyn A. Wethekam Present at the Chicago Tax’s Club Winter Meeting – 12/9/22December 5, 2022
Jordan M. Goodman and Marilyn A. Wethekam will provide a joint National SALT Update and Ethics presentation for the Chicago Tax Club's Winter Meeting.
- HMB’s SALT team Presents at COST’s 53rd Annual Meeting – 10/24 – 10/27October 23, 2022
Join Jordan M. Goodman, David A. Hughes and Marilyn A. Wethekam for the Council on State Taxation’s 53rd Annual Meeting in Orlando, Florida.
- Marilyn A. Wethekam Presents at the 43rd Annual NASBTS Conference – 11/11 – 11/12/22October 19, 2022
Marilyn A. Wethekam is presenting, “Let the Countdown Begin! 2022’s Noteworthy SALT Cases” at the upcoming NASBTS Annual Conference. Marilyn is partnering with Carley Roberts to discuss case developments, the far-reaching implications they might have and what to expect across the state and local tax landscape in the year ahead.
- Marilyn A. Wethekam Presents at the 29th Annual Paul J. Hartman SALT Forum – 10/20/22September 21, 2022
On October 20th, Marilyn A. Wethekam is presenting, “Allocation: Double Taxation and Other Issues” at the Paul J. Hartman SALT Forum. Marilyn and her co-speakers will address allocation issues with a focus on the problems that arise with sourcing investment income.
- HMB’s SALT Team Presents at the 2022 IPT Sales Tax Symposium – 10/2 - 10/5September 21, 2022
Don’t miss HMB’s SALT team at the 2022 IPT Sales Tax Symposium! Christopher T. Lutz, Marilyn A. Wethekam and Samantha K. Breslow will be presenting various topics related to current state and local tax trends.
Publications
- Marilyn A. Wethekam Published in Tax Notes - "Pushing the Scope of Wayfair"October 3, 2022
Marilyn A. Wethekam’s “Pushing the Scope of Wayfair,” was recently published in Tax Notes State's article, “Post-Wayfair: Burden or Favor.” In her section, she reflects on the Wayfair decision and the impact it has had on the state tax landscape four years later.
- Marilyn A. Wethekam Published in Tax Notes – “Tin Cans and Sheep”May 3, 2022
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.
- Marilyn A. Wethekam Published in Tax Notes State – “2022: The New Normal”January 18, 2022
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…
- Marilyn A. Wethekam Published in State Tax Notes - "State and Local Tax Policy in a COVID-19 World"April 13, 2021
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…
- Marilyn A. Wethekam Published in Tax Notes State - "The Dissenter"November 2, 2020
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.…
News
- HMB is Proud to Have 11 Attorneys recognized by Best Lawyers in AmericaAugust 18, 2022
HMB is proud to announce that 11 attorneys have been recognized by Best Lawyers in America and Best Lawyers: Ones to Watch in America.
- Marilyn A. Wethekam Shares Insight with Bloomberg Tax in 2022 “Survey of Local Tax Departments”March 16, 2022
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…
- Marilyn A. Wethekam Discusses Uncertainty Surrounding States’ Adoption of MTC Guidance on Online Biz Tax - Law360October 25, 2021
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.
- Marilyn A. Wethekam Featured in State Tax Notes Article, "Marilyn Wethekam: A SALT Trailblazer Who's Paid the Cost"May 10, 2021
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,”…
- Marilyn A. Wethekam Discusses the Tax Legacy of Former Illinois House Speaker Michael Madigan with Law360January 22, 2021
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…
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...
