Theodore R. Bots

Theodore Bots currently serves as Chair of the Firm’s State and Local Tax Group. He is a partner in the Firm’s Chicago office where he serves as an advisor to multinational companies providing a full range of state and local tax services covering planning, restructurings, as well as tax litigation an controversy matters.

Ted is well recognized for his speeches throughout the country on a variety of state and local tax issues at national, regional and local tax conferences including those hosted by Council On State Taxation, Tax Executives Institute, Inc., Taxpayers’ Federation of Illinois, Chicago Tax Club, Chicago-Kent College of Law, California Tax Bar & California Tax Policy Conference, among others.

Ted represents a variety of U.S. and foreign multinationals providing advice regarding various state income/franchise, sales/use tax and unclaimed property issues, including nexus, business/nonbusiness income, unitary business principles, and U.S. Constitutional concepts.

In addition to tax controversy and litigation matters, Ted routinely provides state tax advice in connection with client business transactions, restructurings, reorganizations, mergers and acquisitions. Ted also works with clients on effective tax rate and state tax planning projects.

Education:

• Drake University (M.B.A.) (1994)
• Drake University Law School (J.D. Honors) (1994)
• Northern Illinois University (B.S. Finance) (1991)

Admissions : Illinois~United States (1994)

Professional Associations and Memberships:

• American Bar Association – Section on Taxation, Committee on State and Local Taxes; Former Chair, Internatonal Tax Issues Subcommittee
• Chicago Bar Association – Former Chair, State and Local Tax Committee; Former Member CBA Leadership Nominating Committee
• Taxpayers’ Federation of Illinois – Member of Board of Trustees, Advisory Board Member; Current Chair, Illinois Franchise Tax Reform Subcommittee