Image

Theodore (Ted) R. Bots

Partner
Baker & McKenzie LLP

Biography

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, 2011, 2012 and 2013, 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 is knowledgeable 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)].

Professional Associations and Memberships

  • American Bar Association - Section on Taxation, Committee on State and Local Taxes; Former Chair, Internatonal Tax Issues Subco
  • Chicago Bar Association - Former Chair, State and Local Tax Committee; Former Member CBA Leadership Nominating Committee
  • Chicago-Kent College of Law - Annual Federal Tax Institute Planning Committee Member
  • Taxpayers' Federation of Illinois - Advisory Board Member; Current Chair, Illinois Franchise Tax Reform Subcommittee

Admissions

  • 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)

Languages

  • English