Navigating Illinois Tax Laws Together
Meet Mike
Michael A Lovett, JD
Michael brings over 35 years of experience in state and local tax, specializing in audit defense, corporate reorganization and structural realignments, due diligence projects, and provides guidance on legislative and regulatory matters.
Michael served as Of Counsel with Kupiec & Martin, LLC for the last three years. Prior to his Of Counsel position, Michael was a Tax Director for PwC for 18 years representing a broad spectrum of clients focusing on state and local taxes. Prior to his public accounting career, Michael worked for Unocal Corporation for 17 years in various multistate tax capacities, including State Tax Counsel where he served as lead legal tax advisor on all state and local tax matters.
Michael has served on the Illinois Department of Revenue Director’s Advisory, Audit Advisory and Processing Advisory Groups. Michael is an active member of the Taxpayers’ Federation of Illinois and Illinois Chamber of Commerce’s Tax Institute. He has also served as a Board Member of the Civic Federation. Michael is a frequent speaker at state conferences at both the local and national level and has authored numerous articles relating to Illinois tax matters.
Michael received his B.S. in Accounting from Bradley University in 1980 and his Juris Doctorate from Southwestern University of Law in 1986. He is licensed to practice law in California and Illinois.
ILLINOIS AND LOCAL TAX MATTERS
Illinois Franchise Tax
Illinois Tax Appeals and Litigation
Illinois Tax Appeals and Litigation
· Initial Qualification to Transact Business
· Annual Reports
· Cumulative Change Reports
· Allocation Factors
· Reports Following Merger
· Reinstatement
· Petitions for Refunds
· Planning and Restructuring
· Withdrawals
Illinois Tax Appeals and Litigation
Illinois Tax Appeals and Litigation
Illinois Tax Appeals and Litigation
· Informal Conference Board
· Board of Appeals
· Administrative Hearings
· Illinois Independent Tax Tribunal
Illinois Sales and Use Tax
Illinois Tax Appeals and Litigation
Illinois Sales and Use Tax
· Sales and Use Taxability Determination
· Exemption and Resale Certificates
· Audit Assistance and Resolution
Illinois Income Tax
City of Chicago and Cook County Tax
Illinois Sales and Use Tax
· Individual Residency
· Partnership
· S Corporation
· State Subtraction & Addback Modifications
· Reverse Income Tax Audits
· Entity Classifications
· Nexus
· Apportionment
· Sourcing
· Alternative Apportionment
· Credits and Incentives
· Business/Non-business Income
· Officer liability
· Unitary
· Throwback and Throw-out
· Cost of Performance
· Financial Organizations
· Transportation Companies
· 80/20 Companies
· Audit Assistance and Resolution
City of Chicago and Cook County Tax
City of Chicago and Cook County Tax
City of Chicago and Cook County Tax
· Lease Transaction Tax
· Real Estate Transfer Tax
· Audit Assistance and Resolution
Illinois Tax Other Services
City of Chicago and Cook County Tax
City of Chicago and Cook County Tax
· Return Correction Notice Assistance
· Voluntary Disclosures
· Private Letter Rulings
· Restructuring and Planning
· Legislative and Regulatory Analysis
· Merger and Acquisition Due Diligence
· Registration