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Biography

With his local and national recognitions, Mark is a highly sought-after attorney resident in the firm’s Louisville office where he leads the firm’s Tax, Benefits and Estates Practice Group and practices in the areas of state, local and federal tax, tax controversy and litigation, and economic development/incentives.

In small matters as well as in “bet the company” situations, Mark has assisted his clients in avoiding hundreds and hundreds of millions of dollars in improperly asserted tax obligations and securing hundreds of millions in refunds and credits. His successes have lead to a national reputation as a practitioner and as a thought leader in State Taxation. He is a go-to advisor on State and Local Taxes in this part of the Country. With more than 30 years of private practice experience, Mark has on a local, regional and national level successfully counseled and advocated in well more than a thousand federal, state and local tax matters, cases and planning/transactions involving multiple types of businesses, entities, trusts and individual taxpayers. He has also represented more than 110 members of the past and present Fortune 500.

Applying creativity, experience and work ethic, Mark serves his clients daily on all elements of state, local and federal taxation as well as civil/criminal tax controversy/litigation, business law, economic development and incentives, tax-related governmental relations and bankruptcy taxation, with significant experience in the manufacturing space, and the automotive and maritime industries.

As a thought leader on taxation, over the years Mark has moderated, presented or spoken at more than 270 seminars and conferences sponsored by various organizations, including the Council on State Taxation, American, Kentucky and Louisville Bar Associations, Institute for Professionals in Taxation, Hartman SALT Forum, Southeastern Association of Tax Administrators, NYU Advanced SALT Conference, TEI and many more organizations.

Other Info About Mark

Education

Law School

University of Cincinnati, College of Law, J.D., 1988

Undergraduate School

Xavier University, Williams College of Business, B.S.B.A., Finance, 1985

Bar Memberships

Mark is licensed to practice in the following state(s):

Kentucky

Courts

Mark is admitted to practice before the following court(s):

Kentucky Supreme Court, 1988

U.S. District Court, Western District of Kentucky, 1988

United States Tax Court, 1988

U.S. District Court, Eastern District of Kentucky, 1989

U.S. Court of Federal Claims, 1989

U.S. Court of Appeals for the Sixth Circuit, 1989

U.S. District Court, Northern District of Illinois, 1990

U.S. Supreme Court, 1995

U.S. District Court, Southern District of Indiana, 2000

U.S. Court of Appeals for the Eleventh District, 2006

Recognition

Local & National Recognition

The Best Lawyers in America®, both in Tax Law and in Litigation & Controversy – Tax, 1994-2019 (including 25-year award)

The Best Lawyers in America®, 2018 & 2016 Kentucky Litigation and Controversy – Tax “Lawyer of the Year”

Louisville Business First’s “20 People to Know in Economic Development,” 2017

State Tax Notes 2015 “Practitioner of the Year” Recipient, December 2015

State Tax Notes 2013 “Persons of the Year” Recipient, December 2013

Twenty-plus year recipient of Peer-Rated “AV” Rating, Martindale-Hubbell Legal Publishing® in Taxation and Litigation-Taxation practice areas

Kentucky Super Lawyers®, 2007-2021

Louisville Magazine, Top Lawyers, 2006-2016

Legal Leaders 2013 Recipient

Fellow of the American College of Tax Counsel (ACTC), Elected in 2008

Profiled in the Tax Intelligence Report, August 2008

Recognized in multiple editions of Who’s Who in America-Law, National Directory of Who’s Who of Executives and Professionals, Who’s Who Among American Law Students, National Dean’s List, Who’s Who in the World and Who’s Who Legal USA: Corporate Tax

Professional Affiliations

Professional Affiliations & Memberships

Chair, Kentucky Lottery Corporation Board of Directors, 2016-Present; Vice-Chair and Director 2005-2008

Georgetown Law Advanced State and Local Tax Institute, Advisory Board Member

American Bar Association, Section of Taxation, Committee on State & Local Taxes, Chair (2019-2021)/past multi-term Vice-Chair of Committee on State and Local Taxes, 2013-present

Member of Gov. Matt Bevin (R) Transition Team Steering Committee and Chair, Justice and Public Safety Cabinet Transition Team, 2015

State Tax Notes (Tax Analysts), Advisory Board Member

Institute for Professionals in Taxation’s 2016-2019 Income Tax Symposium Planning Committee

American Bar Association/Institute for Professionals in Taxation 2016-2019 Advanced Sales Tax Conference Planning Committee

Kentucky Chamber of Commerce, Board of Directors

Republican National Lawyers Association

Multistate Tax Report (Bloomberg BNA Tax Management), Advisory Board Member

Bloomberg BNA Multistate Tax Advisory Council Member

Journal of State Taxation (CCH, a Wolters-Kluwer Business), Advisory Board Member

Multistate Corporate Tax Guide (CCH, a Wolters-Kluwer Business), Advisory Board Member

Deloitte Center for Multistate Taxation at the University of Wisconsin-Milwaukee, Advisory Board Member

Paul J. Hartman/Vanderbilt University School of Law State and Local Tax Forum, Advisory Board, Member

Kentucky Correspondent and Contributor for Tax Analyst’s State Tax Notes, 1992-present

General Editor for State of Kentucky, LexisNexis Tax Practice Insights

Practitioner Commentator, CCH/Thomson Reuters Kentucky State Tax Reporter

National Association of State Bar Tax Sections (NASBTS), past Executive Committee Member, Past Chair and Past President

American Bar Association, Section of Taxation, Committee on State and Local Taxes, State and Local Tax Transparency Task Force

SEATA (Southeastern States Tax Administrators Association), Past Vice-Chair and Chair of SEATA Industry Council

National Association of Property Tax Attorneys (NAPTA), Kentucky Delegate

Council on State Taxation (COST)

Kentucky Bar Association (Section of Taxation, including past service as Chair and other leadership positions, including Liaison to the Kentucky Society of CPAs)

Louisville Bar Association (Section of Tax, including past service as Chair and other leadership positions and service for Louisville Bar Foundation as well as Louisville Bar Center)

Independent SALT Alliance (ISA), Firm Representative

US Law Group, Tax Committee

Kentucky Chamber of Commerce and Greater Louisville, Inc. (GLI), including service on various fiscal, policy and taxation committees

Georgetown University, Advanced State & Local Tax Institute, Advisory Board

Firm Committees

Mark serves or has served in the following leadership role(s) at Frost Brown Todd:

Tax, Benefits and Estates Practice Group Leader

Tax and Incentives Teams Leader

Member Personnel Committee

Finance Committee

Benefits/Retirement Committee

Strategic Planning Committee

Public Policy Committee

Presentations

Mark was invited to speak at the following events:

Moderator, “How Does Kentucky’s Economy Rebound From COVID-19?” Kentucky Chamber of Commerce Webinar, A Responsible Plan for Return to Work Series (April 23, 2020)

Speaker, “COVID-19 and the path ahead,” ACG Kentucky Virtual Town Hall Meeting (April 21, 2020)

Presenter, “2020 Tax Filing, Payment & Refund Deadlines,” ABA Section of Taxation’s Tax Implications of COVID-19 Webinar Series (April 14, 2020)

Speaker, “Understanding the CARES Federal Stimulus,” Northern Kentucky Chamber of Commerce Webinar (March 27, 2020)

Presenter, “Hot Topics – East of the Mississippi,” COST 2020 Advanced Sales Tax Conference and Audit Session, Las Vegas, Nevada (February 2020)

Moderator, “Trends in Statutory Interpretation in State Tax Cases,” ABA Section of Taxation Midyear Meeting, Boca Raton, Florida (January 2020)

Presenter, “The Art of the Deal … How to Ethically negotiate Rulings & Agreements,” 29th Annual Ohio Tax Conference, Columbus, Ohio (January 2020)

Presenter, “Voluntary Disclosure Agreements (VDAs), Amnesty Programs and Back Channel Efforts – What is the Best Tool to Move Forward?” 29th Annual Ohio Tax Conference, Columbus, Ohio (January 2020)

Special Reporter, “Kentucky Tax Developments – 2019 Year In Review,” NYU School of Professional Studies 38th Institute on State and Local Taxation, New York, New York (December 2019)

Presenter, “Combined and Unitary Reporting,” 26th Annual Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 2019)

Presenter, “Audit Management & Defense in Practice,” IPT Sales Tax 2019 Symposium, Orlando, Florida (September 2019)

Presenter, “Central Property Tax Assessment – A Bygone Practice?” 68th Annual SEATA Conference, Lake Buena Vista, Florida (July 2019)

Presenter, “Wayfair and its Impact on Income Tax Nexus,” 68th Annual SEATA Conference, Lake Buena Vista, Florida (July 2019)

Presenter, “Part I & II – Sales and Use Tax Audit Notice In Hand – Help!” 2019 ABA/IPT Advanced Tax Seminars, New Orleans, Louisiana (March 2019)

Presenter, “Penalties, Penalties, Penalties – Are There Ways to Mitigation Them?” COST 2019 Sales Tax Conference and Audit Session, Atlanta, Georgia (February 2019)

Presenter, “Mandatory Combined Reporting – Are We Living In a Unitary World?” 28th Annual Ohio Tax Conference, Columbus, Ohio (January 2019)

Moderator, “Murphy v. NCAA:  Implications for State and Local Taxation,” ABA Section of Taxation 2019 Midyear Meeting, New Orleans, Louisiana (January 2019)

Special Reporter, “What’s Happening Everywhere Today,” NYU School of Professional Studies 37th Institute on State and Local Taxation, New York, New York (December 2018)

Presenter, “State Implications of Federal Tax Reform,” 67th Annual Tulane Tax Institute, New Orleans, Louisiana (October 2018)

Presenter, “Southeastern Update – Hot Topics in High Cotton,” 25th Annual Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 2018)

Presenter, “The Year in Review,” IPT’s 2018 Sales Tax Symposium, Indian Wells, California (September 2018)

Presenter, “Kentucky Tax Reform:  Implications & Effect on the Manufacturing Industry,” Kentucky Association of Manufacturers Webinar (August 9, 2018)

Panelist, “Significant Cases in the Southeast and Around the Country,” 68th Annual SEATA Conference, Nashville, Tennessee (July 2018)

Presenter, “Turning Back Time – How Far and What to Do With Omitted Property,” 42nd IPT Annual Conference, Vancouver, British Columbia (June 2018)

Panelist, “Manufacturing Audit Issues in the Southeast – Panel of Experts Answer Your Questions,” IPT Sales and Use Tax Workshop, Memphis, Tennessee (March 2018)

Presenter, “SALT Credits & Incentives for Manufacturers in the Southeast:  Kentucky,” IPT Sales and Use Tax Workshop, Memphis, Tennessee (March 2018)

Presenter, “MTC VDA Program – Online Marketplace Seller Voluntary Disclosure Initiative,” IPT Advanced Tax Seminars, New Orleans, Louisiana (March 2018)

Presenter, “SALT Impact of Federal Tax Reform,” ABA Section of Taxation 2018 Joint Fall Meeting, San Diego, California (February 2018)

Presenter, “VDAs, Amnesty Programs, Offers in Compromise and Back Channel Efforts – And The Best Tool to Move Forward Is?” 27th Annual Ohio Tax Conference, Columbus, Ohio (January 2018)

Special Reporter, “What’s Happening Everywhere Today,” NYU School of Professional Studies 36th Institute on State and Local Taxation, New York, New York (December 2017)

Presenter, “Ethical and Privilege Concerns in The World of Tax Outsourcing,” IPT Income Tax Symposium, Chicago, Illinois (November 2017)

Presenter, “Negotiating Abatements vs. Incentive Awards,” IPT 41st Annual Property Tax Symposium, Indian Wells, California (November 2017)

Presenter, “Top 10 Things to Always Do in A Property Tax Dispute,” COST 2017 48th Annual Meeting, Orlando, Florida (October 2017)

Presenter, “KISS:  Tax Ramifications of Damages,” 2017 NARTC Fall Meeting, La Jolla, California (September 2017)

Presenter, “The Year in Review,” IPT 2017 Sales Tax Symposium, San Antonio, Texas (September 2017)

Presenter, “Nasty States,” IPT 2017 Sales Tax Symposium, San Antonio, Texas (September 2017)

Moderator, Policy Makers’ Perspective Panel, Kentucky Chamber of Commerce Tax Summit, Lexington, Kentucky (September 2017)

Instructor, Brief-Writing Workshop, Multistate Tax Commission 50th Annual Meeting, Louisville, Kentucky (July 2017)

Presenter, “Voluntary Disclosures & Amnesty Programs,” IPT 41st Annual Conference, Charlotte, North Carolina (July 2017)

Presenter, “Big Easy Income Tax Brawl,” 67th Annual Southeastern Association of Tax Administrators (SEATA) Conference, New Orleans, Louisiana (July 2017)

Moderator, “Credit for Sales/Use Tax Paid to Other States,” ABA Section of Taxation 2017 May Meeting, Washington, D.C. (May 2017)

Moderator, “The Annual Big Easy Brawl,” 2017 ABA/IPT Advanced Tax Seminars, New Orleans, Louisiana (March 2017)

Presenter, “Kentucky Litigation and Tax Case Update,” KyCPA State Tax Conference, Louisville, Kentucky (November 2016)

Presenter, “Prior Kentucky Tax Reform Initiatives,” Kentucky Chamber of Commerce “Boot Camp,” Frankfort, Kentucky (November 2016)

Moderator, “SALT Strategy,” 2016 IPT Income Tax Symposium, Tucson, Arizona (November 2016)

Presenter, “Manufacturing vs. Service.  Why It Matters,” 23rd Annual Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 2016)

Presenter, “Best Practices:  How to Make Sure Your Contracts Are Written to Cover Tax Considerations,” COST’s 47th Annual Meeting, Las Vegas, Nevada (October 2016)

Presenter, “Protecting Privileged Tax Information and Avoiding Waiver,” Direct Energy CLE, Houston, Texas (August 2016)

Presenter, “Navigating Audits from Both Perspectives,” 66th Annual Southeastern Association of Tax Administrators (SEATA) Conference, Asheville, North Carolina (June 2016)

Presenter, “Manufacturing Property Taxes Version 2.0:  Will Recent Policy Changes Help or Hurt Your Business?” IPT 40th Annual Conference, Traverse City, Michigan (June 2016)

Presenter, “Equitable Tax Doctrines — Equity Based Exceptions to Assert When Pursuing Barred Tax Refunds,” Independent SALT Alliance (ISA) Summer Meeting, Greenbrier, West Virginia (June 2016)

Presenter, “Handling Difficult Audits and Preparing for Potential Litigation,” 2016 ABA/IPT Advanced Sales Tax Seminar, New Orleans, Louisiana (March 2016)

Presenter, “Sunlight as a Disinfectant versus the Possible Perils of Government in a Fishbowl:  Transparency in Tax Administration and the Role of the Tax Department,” ABA Section of Taxation 2016 Midyear Meeting, Los Angeles, California (January 2016)

Presenter, “Wazzup in Alternative Apportionment and Efforts to Stop Its Use,” 25th Annual Ohio Tax Conference, Columbus, Ohio (January 2016)

Presenter, “Why Can’t We Be Friends?” Paul J. Hartman/Vanderbilt University 22nd Annual State and Local Tax Forum, Nashville, Tennessee (October 2015)

Presenter, “State and Local Tax Forum Southeast States Update – Kentucky,” Paul J. Hartman/Vanderbilt University 22nd Annual State and Local Tax Forum, Nashville, Tennessee (October 2015)

Moderator, “Alternative Tax Controversies,” ABA Section of Taxation 2015 Joint Fall Meeting, Chicago, Illinois (September 2015)

Presenter, “Economic Obsolescence & Valuation,” Southeastern Association of Tax Administrators (SEATA) 65th Annual Conference, Atlanta, Georgia (July 2015)

Presenter, “All Hands on Deck:  The Marketplace Fairness Act,” IPT 39th Annual Conference, San Diego, California (June 2015)

Presenter, “Minimizing Risk in Economic Development Incentive Projects,” Lorman Education Services, Live Webinar (April 2015)

Presenter, “Protecting Privileged Information and Avoiding Waiver,” Independent SALT Alliance (ISA) Winter Meeting, New Orleans, Louisiana (January 2015)

Presenter, “Protecting Privileged Information and Avoiding Waiver,” 24th Annual Ohio Tax Conference, Columbus, Ohio (January 2015)

Presenter, “Kentucky State and Local Tax Update,” Ohio CPAs Southwest Ohio Tax Update, Fairfield, Ohio (January 2015)

Major Publications

Mark is an author or contributor to the following publications:

Co-author, Sales and Use Taxes:  Kentucky, Practical Law (Thompson Reuters) 2020

Co-author, Property Tax Deskbook, Kentucky Chapter, American Bar Association, inception-2020

“Wow – We Are Living It!” Farewell 2019, Hello 2020!, State Tax Notes (December 16, 2019)

Co-author, Guide to Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers, Kentucky Chapter, American Bar Association (2019)

Co-author, Sales and Use Taxes:  Kentucky, Practical Law (Thompson Reuters) (2019)

Co-Author, University of Kentucky/CLE Monograph “Chapter 13: Taxation of LLCs: State and Local Tax Issues,” Limited Liability Companies in Kentucky, 4th ed. (2019)

“Sunscreen Helps to Prevent Burn From Sunshine,” State Tax Notes  (June 24, 2019)

“GILTI, or Not GILTI, That Is the Question!” State Tax Notes (March 18, 2019)

“Kentucky Tax Reform:  An Overview,” IPT Insider (September 2018)

“Kentucky Tax Reform:  An Overview,” Journal of State Taxation, a Wolters Kluwer Publication (Fall 2018)

“Kentucky Tax Reform:  An Overview,” IPT Insider, a publication of Institute for Professionals in Taxation (September 2018)

“Is Kentucky’s Tax Reform Dead on Arrival?” Law 360, July 19, 2018

“Tax Reform in Kentucky:  What it Means for You,” Kentucky Chamber News, May 2018

“How Kentucky Changed Its Nearly 100-Year-Old Tax Structure,” Law 360, June 6, 2018

“Retroactive?  Only Time Will Tell,” Board Briefs, State Tax Notes, March 26, 2018

“In Memoriam:  Chris Bergin,” Letter To The Editor, State Tax Notes, December 11, 2017

“Today’s Good, the Bad and the Ugly of Coal Taxation,” Journal of State Taxation (Summer 2017)

“Hittin’ the Trifecta and SALT,” Bloomberg BNA’s Daily Tax Report (May 5, 2017)

“How Would Federal Tax Reform Affect the States?” State Tax Notes (April 17, 2017)

“Federal Matters of SALT Significance – Quill,” State Tax Notes (January 3, 2017)

“Tax reform without the locals isn’t reform at all,” Louisville Business First Op-Ed piece (October 21, 2016)

Sales and Use Taxes:  Kentucky, Practical Law (Thompson Reuters) (2016)

“Transparency and SALT,” Best Lawyers Business Edition (Summer 2016)

“Kentucky’s Elusive Single Sales Factor,” IPT Insider Report (November 2015)

“Life Is All About Taxes,” State Tax Notes Op-Ed piece (September 30, 2015)

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