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Combining the knowledge of local laws and cultures with a global reach is just one of the ways Baker & McKenzie separates itself from other firms. Our genuinely global perspective allows us to operate without boundaries around the world, in every jurisdiction that is important to your business.

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Theodore (Ted) R. Bots
Theodore (Ted) R. Bots
Baker & McKenzie LLP
Chicago




Partner
+ 1 312 861 8845

Ted Bots is a partner in the Chicago office who advises multinational companies on a full range of tax issues, including tax controversy and litigation. Among the leaders in his field, Mr. Bots was named Illinois Super Lawyer in 2010 and 2011, and was recognized as a leading US state and local tax professional by World Tax in 2005, 2006 and 2007. He is a member of the American Bar Association's Tax Section and is currently chair of the State and Local Tax Committee's International Tax Subcommittee.

Practice Focus

Mr. Bots specializes in state and local tax matters and routinely represents clients in tax disputes, controversy and litigation with revenue authorities throughout the US. Mr. Bots also provides state and local tax advice in connection with client restructurings, reorganizations, mergers and acquisitions, and works closely with clients on effective tax rate and state tax planning projects. He is a well recognized and frequent speaker on a broad range of state and local tax issues.

Representative Legal Matters

  • Advises diverse US- and foreign-based multinationals on all aspects of state income/franchise, sales/use tax and unclaimed property issues, including nexus, business/non-business income, unitary business principles and US Constitutional concepts.
  • Represents clients in tax controversies before courts and/or administrative tax tribunals throughout the US including: Alabama, Colorado, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Mississippi, Michigan, Minnesota, Missouri, Montana, New York, North Carolina, North Dakota, Ohio, Oregon, Texas, Vermont, Washington and Wisconsin.
  • Represents clients on state tax appeals before the US Supreme Court and various state high courts and courts of appeal, including second chair in oral argument before the US Supreme Court [Director of Revenue v. CoBank, ACB, 531 US 316 (2001)]

Admission

Illinois~United States (1994)

Education

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

Baker & McKenzie LLP is a Limited Liability Partnership organized under the laws of the State of Illinois (USA) and is a member of Baker & McKenzie International, a Verein organized under the laws of Switzerland.
Presentations

“The Illinois Franchise Tax, Déjà Vu All Over Again,” 12th Annual Illinois State & Local Tax Conference, Illinois, September 2011

“Outrageous State Tax Cases – The Good, the Bad and the Ugly,” Chicago Tax Club Annual Summer Seminar, Illinois, June 2011

“Audits Gone Awry,” 61st Tax Executives Institute Midyear Conference, Washington, DC, April 2011

Publications

“Illinois Tax Amnesty Offers Risks and Rewards,” State Tax Notes, Tax Analysts, August 2010

“Retroactive Tax Policy’s Effect on Return Positions and Litigation,” State Tax Notes, Tax Analysts, July 2010

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We understand your industry, culture and goals. Our innovative solutions extend beyond practices and borders, just as your business needs do.

Our global perspective is based on our knowledge of local laws and customs everywhere we operate, while our lawyers understand issues across a broad spectrum of business and legal practices. This fluency allows us to bring the right talent and knowledge to deliver world-class commercially pragmatic advice.

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Every day our more than 3,800 lawyers, economists, tax advisors and other professionals share insights and best practices across borders and practices. We speak more than 75 languages and represent more than 55 nationalities, and the close relationships among our people fosters the trust needed to develop and deliver world-class solutions to multinational clients.

We share an uncompromising commitment to excellence, which explains why more of our lawyers are included as leading lawyers in the Chambers Global Guide to the World’s Best Lawyers than any other Global 20 law firm.

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Passionately global
We are passionately global — it's in our DNA.

We started with a vision of going global and were in eight countries before our 10th anniversary. Today we have 69 offices in 42 countries -- including the emerging markets so important to the growth of your business.
We offer world-class career opportunities around the globe, while our entrepreneurial culture makes Baker & McKenzie a unique place to develop professionally.

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