Theodore (Ted) R. Bots

Ted Bots has over 25 years of experience advising multinational companies on a full range of state and local tax issues including income, franchise, sales/use, gross receipts and unclaimed property tax issues. Ted routinely advises clients on the state and local tax aspects of business transactions, restructurings and reorganizations and represents clients in state and local tax audit, litigation and controversy matters. Ted has represented clients in tax controversies before courts and/or administrative tax tribunals in numerous states, state supreme courts in IL, OH, MO and IN as well as the U.S. Supreme Court (Director of Revenue v. CoBank, ACB, 531 U.S. 316 (2001) (second chair oral argument and on brief).

In addition to advising client on tax matters, Ted also serves as the global relationship partner for several multinational companies. In this capacity, he works closely with senior management teams to ensure seamless service across the Firm and serves a lead role on major multijurisdictional projects. As the lead relationship partner, Ted has directed significant federal and international tax planning and controversy matters for Firm clients around the world.

• 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, Alaska, California, Colorado, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Mississippi, Michigan, Minnesota, Missouri, Montana, New York, North Carolina, North Dakota, Ohio, Oregon, South Carolina, 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)].

• 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
• Chicago-Kent College of Law - Annual Federal Tax Institute Planning