"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.
Read More
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.
- Chicago-Kent College of Law, Illinois Institute of Technology, J.D.
- Loyola University, B.A. in Political Science
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
- Marilyn A. Wethekam and Jordan M. Goodman Presents, TFI’s State and Local Tax Series: “SALT-y Ethics” for the Taxpayer’s Federation of Illinois – 10/7/21October 6, 2021
Marilyn A. Wethekam and Jordan M. Goodman will discuss Illinois and national ethics standards for both attorneys and accountants and how they come into play in the state and local tax world for the Taxpayer’s Federation of Illinois.
- Marilyn A. Wethekam Presents, “The COVID Hangover” at the 28th Annual Hartman State and Local Tax Forum – 10/27/21 - 10/28/21September 21, 2021
Marilyn A. Wethekam presents at the 28th Annual Hartman State and Local Tax Forum.
- Marilyn A. Wethekam and David W. Machemer Present at COST’s 52nd Annual Meeting – 10/17/21 - 10/20/21September 20, 2021
Join Marilyn A. Wethekam and David W. Machemer for COST's Annual Meeting in Las Vegas, Nevada.
- Marilyn A. Wethekam and David W. Machemer Present at the IPT 2021 Sales Tax Symposium - 9/20/21September 15, 2021
Join Marilyn A. Wethekam and David W. Machemer for the Institute for Professionals in Taxation ("IPT") 2021 Sales Tax Symposium.
- Marilyn A. Wethekam and David W. Machemer Present at the 2021 COST Summer State Tax Webinar Series - 8/5/21July 12, 2021
8/5/21 2:00PM - 4:15PM ET Join Marilyn A. Wethekam and David W. Machemer for the 2021 Council on State Taxation ("COST") Summer State Tax Webinar Series, sponsored by HMB. See below for more information on Marilyn's and David's presentations. Watch Out – State Income Tax Traps, Tips, and Tricks Panel discussing anticipated state corporate income tax challenges and traps for…
Publications
- 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.…
- 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…
News
- 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…
- Marilyn A. Wethekam Discusses Illinois' Adoption of Rule with Criticized Online Sales Tax Sourcing with Law360January 19, 2021
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…
- Marilyn A. Wethekam Discusses the Year Ahead in SALT Law with State Tax NotesJanuary 18, 2021
Read the full article by State Tax Notes here. In the article "Forging Ahead in 2021" by State Tax Notes on December 21, 2020, Marilyn A. Wethekam goes over what the year ahead will look like. “Should old 2020 be forgot, and never brought to mind? Should old 2020 be forgot, and auld lang syne?”[51] The Robert Burns lyrics pose…
- Marilyn A. Wethekam Discusses Voluntary Disclosure Programs with Tax Notes Today StateNovember 30, 2020
Download the full article by State Tax Notes here. In the article "Sales, Use Tax Voluntary Disclosure Agreements Increased" by State Tax Notes and first discussed at the NESTOA conference on November 13, 2020, Marilyn A. Wethekam goes over the use of Voluntary Disclosure programs. There's been an uptick in voluntary disclosure agreements (VDAs) because of the Supreme Court's 2018…
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...
