Mike Wynne delivers results-oriented strategies and solutions for clients in high-stakes tax and unclaimed property litigation, transactions, and policy issues. Mike draws on nearly 40 years of experience in government litigation and leadership positions, the Big 4, and in private law practice.
Mike permanently enjoined a Cook County non-titled property use tax ordinance, overturned a 30-year policy taxing compressed natural gas as motor fuel, dismissed a Delaware unclaimed property qui tam case, tried qui tam tax cases in Illinois, and litigated the leading nonresident precedent against Illinois personal income taxes. Mike's other controversy matters include unitary combined reporting, tax residency, telecommunications and cloud computing, and charitable property tax exemptions. Mike also represents holders in unclaimed property audits, voluntary disclosures, and in litigation.
Chambers recognized Mike as "renowned for his expertise in False Claims Act work" in Illinois, curtailing dozens of Illinois qui tam cases against wine shippers, and testifying against further such actions before an Illinois legislative committee. Mike is a coauthor of the Bloomberg Tax Management Portfolio 1740-1s, "State Tax and Escheat False Claim and Consumer Class Action Litigation."
Mike has been partner-in-charge of a Big 4 regional state tax practice group, general counsel of the Illinois Department of Revenue, and head of the Revenue Litigation Division of the Illinois Attorney General. He serves on the board of trustees of the Taxpayers' Federation of Illinois, is a former chair of The Chicago Bar Association's SALT Committee, and is a frequent speaker, including for COST (Council on State Taxation), IPT (Institute for Professionals in Taxation), TEI (Tax Executives Institute), UPPO (Unclaimed Property Professionals Organization), and others.
Experiência
- 2022
Bloomberg Portfolio 1740-1st: State Tax and Escheat False Claim and Consumer Class Action Litigation - 2018
BNA Tax Management Portfolios: State Tax — Limitations on States' Jurisdiction to Impose Sales and Use Taxes
- March 13, 2023
"Can You Keep A Secret: Confidentiality & Unclaimed Property Processes." Unclaimed Property Professionals Association, 2023 National Meeting. - February 22, 2023
Best Practices to Avoid Class Action / False Claims Law Suits, COST 2023 Sales Tax Conference. - November 10, 2022
Limits on State Administrative Quasi-Legislative Powers, COST Southeast Regional Tax Seminar - October 26, 2022
Taxing the Digital Economy: Practical & Constitutional Complexities Abound, COST Annual Meeting - March 17, 2022
Viability of Constitutional Arguments, ABA/IPT Advanced Tax Seminars - October 28, 2021
SALT in Your Foreign Income?, Chicago Tax Club - October 28, 2021
M & A Due Diligence, Sales Tax, Chicago Tax Club - October 18, 2021
Taxes on Wealth and Capital Gains, COST Annual Meeting - July 30, 2021
The Viability of Constitutional Arguments in 2021 & Beyond, IPT Annual Conference - May 22, 2019
State Taxation of Servcices, COST Advanced Sales & Use Tax School - November 12, 2018
Tax Gambling -- Not Planning for Litigation - June 28, 2018
Illinois - State of the State Chicago Tax Club Summer Session - June 25, 2018
Federal Tax Reform and State Tax Implications IPT 2018 Annual Conference - May 23, 2018
Sales Taxation of Services 2018 COST Intermediate / Advanced Sales Tax School - April 17, 2018
Illinois Unclaimed Property Law Update - February 22. 2018
SALT and Multinational Businesses: Analyzing State and Local Taxation of Foreign Transactions
- The John Marshall Law School, Chicago (J.D. 1984); Southern Illinois University (B.S. in Finance 1981)
- Illinois, U.S. Supreme Court, U.S. Court of Appeals for the Seventh Circuit, and U.S. District Court for the Northern District of Illinois
- General Counsel, Illinois Department of Revenue (1991-1994); served with the Office of the Illinois Attorney General (1984-1989), including as Acting Chief and Deputy Chief, Revenue Litigation Division (1988-1989)
Recognized in Chambers USA as one of America's leading tax lawyers
Bloomberg Tax & Accounting: State Tax Author of the Year, Indirect Taxes, for BNA Tax Management Portfolios: State Tax — Limitations on States' Jurisdiction to Impose Sales and Use Taxes (2018)
- Spanish