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Marilyn A. Wethekam Partner
  • D 312.606.3240
  • F 312.267.2220
mwethekam@hmblaw.com
Marilyn A. Wethekam
"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

  • John Marshall Law School, LL.M.
  • Chicago-Kent College of Law, Illinois Institute of Technology, J.D.
  • Loyola University, B.A. in Political Science

Admissions

Illinois

Texas

Honors

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, 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

Publications

  • 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.…

  • Marilyn A. Wethekam Published in Tax Notes State - "Controlling the Way in Which We Respond"July 6, 2020

    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.”…

  • Marilyn A. Wethekam Published in Tax Notes State - "Tax Policy in a Digital Age - Square Pegs in Round Holes"April 23, 2020

    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 from Tax Notes State here. Generally, you cannot put a square peg in a round hole. However, that is precisely what may be occurring as a result of the meteoric growth…

  • Marilyn Wethekam published in Tax Notes - "The Intersection of State Tax Policy and Federal Tax Reform"November 25, 2019

    Read the full article on Tax Notes here (subscription required). Marilyn Wethekam discusses how federal tax reforms do not always coincide with state tax policies. Download the full article here. The 2017 enactment of the Tax Cuts and Jobs Act made significant changes to the federal tax system. One of the drivers for the reform was to make the United States…

  • Marilyn Wethekam Published in State Tax Notes - To Share Tax Information or Not Is the QuestionAugust 6, 2019

    Disclosing tax return information has always been a dicey topic. Under the guise of transparency, there have been several proposals by tax advocates over the years to disclose tax information. The focus of these proposals has generally been on the taxes paid by corporate America and the use of tax planning strategies. As a general principle, this type of limited…

News

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...

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
Admissions
  • Illinois
  • Texas
500 West Madison Suite 3700
Chicago IL 60661

Phone: 312-606-3200 Fax: 312-606-3232
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