“Being in-house, I learned practical, big picture thinking. Working for the Government, I learned how to swim upstream.”
David is a partner at HMB and a member of the firm’s State and Local Tax (SALT) Group. He concentrates his practice on litigating state and local tax controversies for Fortune 500 companies on matters across the country. David also counsels companies on tax planning matters with a heavy emphasis on equipment leasing issues.
Representing clients nationwide, David advises businesses on transactions that create optimal tax structures and mitigate risks that arise from multistate operations and disparate compliance requirements. This includes working in the arenas of equipment leasing, sales and use, income, motor fuel, and estate taxes.
Read More
Unique Background, Unique Insight
David’s unique background combines in-house and government experience, which offers his clients deeper perspectives on the potential risks related to government administration. He worked as in-house counsel for a large multinational financial and leasing company and represented the Illinois Department of Revenue in state tax litigation matters as an Assistant Attorney General.
Whether it’s tax planning for operations in a new state or mitigating tax controversy, clients turn to David for his informed counsel and unique insight.
Education
Michigan State University, BA
The John Marshall Law School, JD
Admissions
United States District Court for the Central District of Illinois
United States District Court for the Southern District of Illinois
Professional Memberships
- Council on State Taxation
- Chicago Bar Association
- AT53, Inc., not-for-profit organization, Board of Trustees
- Just City, Inc., not-for-profit organization, Board Member
- Big Brothers Big Sisters, Volunteer
- Equipment Leasing Finance Association, Tax Roundtable Committee Member
Events
- David W. Machemer and Samantha K. Breslow Present a Webinar, "City of Chicago and Cook County Update" for the Illinois Chamber of Commerce Tax Institute - 12/8/20December 7, 2020
12/8/20 10:00AM - 11:30AM CT David W. Machemer and Samantha K. Breslow will present a City of Chicago and Cook County update for the Illinois Chamber of Commerce Tax Institute. Chicagoland revenue departments have become increasingly more aggressive with respect to the enforcement and collection of local taxes. This presentation will explore recent developments to local taxes that have seen…
- David W. Machemer Presents a Webinar, "Audits and Controversy Resolution in the Time of COVID-19" for the NYU 35th Institute on State and Local Taxation - 12/2/20December 2, 2020
12/2/20 2:45PM - 3:55PM ET David W. Machemer will present to the NYU 35th Institute on State and Local Taxation. Social distancing, staff reductions and the dearth of state call centers have made resolving tax audits and other controversies more challenging than ever. State revenue demands, restrictive corporate budgets and ever-changing tax regimes make SALT audit management increasingly complicated and…
- David W. Machemer and Samantha K. Breslow Present a Webinar - "Chicagoland Local Taxes: From Audit to Resolution" - 7/15/20July 8, 2020
7/15/2020 12:30PM - 1:30PM CT CPE And CLE Credit Chicagoland revenue departments have become increasingly more aggressive with respect to the enforcement and collection of local taxes. This presentation will explore local taxes that have recently seen increased audit activity, including the Lease Transaction, Amusement, Tobacco and Motor Fuel taxes. They will discuss audit best practices and provide an overview…
- Marilyn A. Wethekam and David W. Machemer Present a Webinar, "State Tax Implications of TCJA and the CARES Act & Sales Tax Traps in M&A in Uncertain Times" - 7/29July 7, 2020
7/29/20 1:30PM-3:30PM CT In this two-part webinar for the Tulsa area, Marilyn and David will discuss: Part I: State Tax Implications of TCJA and the CARES Act - A discussion of the states' reaction to the CARES Act and the state tax implications of the interaction of TCJA and CARES Act. Part II: Sales Tax Traps in M&A in Uncertain…
- David W. Machemer Presents a Webinar for the Equipment Leasing and Finance Association - "Three Best Practices for Managing Sales Tax in Turbulent Times" - 6/24/20June 12, 2020
6/24/20 David W. Machemer will present a webinar to the Equipment Leasing and Finance Association with other sales tax professionals. This webinar will highlight sales tax best practices with three key areas: Immediate concerns with lease re-writes; Strategic planning with marketplace facilitator laws; and Audit resolution best practices (keep your cash)! Register for the event here.…
News
- State and Local Tax Illinois Practitioner SeriesSeptember 1, 2020
In the Illinois Practitioner Series, HMB's SALT team discusses various topics covering Illinois Procedures, Corporate Income Tax, Retailers' Occupation Tax (Sales Tax) and Use Tax and Local Taxes. Download the full booklet here. Questions? Reach out to the state and local tax team here. …
- HMB Elevates Grant Hendricks, David Machemer and Tim Rybicki to PartnerJanuary 8, 2020
Chicago, IL December 12, 2019 HMB Legal Counsel, a preeminent provider of legal services in Business and Finance, State and Local Tax, Trusts and Estates, Bankruptcy, Reorganization and Creditors' Rights, Real Estate and Litigation announced that three associate attorneys were elevated to partner. Grant R. Hendricks Grant is a member of the firm's Private Client, Trusts and Estates Group. He…
blog
- Cook County Taxes: Parking Lot and Garage Operations TaxDecember 11, 2018
The "Parking Lot Tax" has recently been targeted by the Cook County Department of Revenue. In the past 3-5 years, we have seen a significant uptick in the Department's audit activity, and challenges to Taxpayer positions. Their efforts have primarily focused on the enforcement of its Amusement, Tobacco, and Gasoline and Diesel Taxes. However, more recently, the Department has turned its attention to its Parking Lot Tax.
- Illinois' Unique Treatment of Leases and Traps for the Unwary LessorMay 22, 2018
Illinois? treatment of leases is an anomaly when compared to almost all other jurisdictions. While most jurisdictions impose sales tax on the lease receipts collected from the lessee, the user of the equipment, Illinois differs by treating the lessor as the user of the equipment. As such, the lessor is subject to Illinois use tax.
- Navigating a Cook County Department of Revenue Audit and the Procedure for a Formal ProtestApril 17, 2018
A recent national trend in the practice field of state and local tax has been the uptick in local jurisdictions' audit activity. The Cook County Department of Revenue has taken aggressive positions in the interpretation of its tax ordinances which has led to increased litigation in the administrative proceedings before the Cook County Department of Administrative Hearings. This post provides an overview of the Department's audit and ensuing D.O.A.H. processes and will highlight some of the procedural differences compared to other jurisdictions such as Chicago and Illinois.
- What Illinois Auto Dealers, Financial Institutions and other Lessors Need to Know About Taxing Post Lease ChargesMarch 12, 2018
Three years ago, Illinoisans cheered the changes to the motor vehicle leasing law that were to lead to tax savings for lessees and level the playing field with other state's leasing laws. Now, as the first wave of three-year leases comes to an end, lessors can no longer afford to overlook these changes regarding the post-lease charges.
- 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.