Doug Wick

Douglas (Doug) Wick

Partner
Baker & McKenzie LLP

Biography

Douglas (Doug) Wick is a partner in Baker McKenzie’s Chicago office and a member of the Firm’s Americas and Global Tax Practice Groups. Doug has more than 14 years of experience serving clients on all aspects of tax matters from controversy, litigation, advice, planning, and qui tam/False Claims Act matters.

Previously, Doug was a senior attorney with the IRS Office of Chief Counsel in Chicago, leading complex, high-value cases in US Tax Court. Prior to that, he focused on state and local tax controversy and litigation, with experience at international law firms and a “Big 4” public accounting firm.

Practice Focus

Doug’s practice focuses on providing outstanding client service in the areas of state and local tax (SALT), tax controversy, and litigation. He routinely defends clients in audits and litigation and advises on tax matters.

Representative Legal Matters

State and Local Tax

  • Represented major retailer accused of defrauding the state of Illinois by failing to collect sales tax on built-in dishwashers and over-the-range microwaves in state tax-related False Claims Act trial.
  • Won an Illinois Motor Fuel Tax refund for a client at the Illinois Appellate Court (the first ever case to overturn a decision of the Illinois Independent Tax Tribunal).
  • Litigated income tax and sales/use tax cases in various state and local jurisdictions.
  • Drafted amicus curiae briefs on behalf of clients in important state and local tax cases in the Illinois Supreme Court and the New York Court of Appeals.
  • Advised clients on the application of state and local tax laws to cutting edge technology.
  • Represented several high net worth individuals in state tax residency cases.
  • Obtained a favorable settlement in a state tax-related False Claims Act case where a qui tam relator accused a high-end jeweler of defrauding the state of Illinois.
  • Advised clients on Illinois Franchise Tax issues.
  • Advised clients on complex multistate income tax and sales/use tax planning.
  • Obtained a private letter ruling from the Illinois Department of Revenue regarding a complex apportionment issue.
  • Represented over 20 wineries against Illinois False Claims Act cases accusing the wineries of tax fraud.

Federal Tax

  • Invalidated a Treasury Regulation in Federal District Court on behalf of a client facing unfavorable treatment from the disputed Regulation and secured a substantial refund.
  • Served as lead counsel on six syndicated conservation easement trial teams in US Tax Court.
  • Served as lead counsel on nine related micro-captive insurance cases in US Tax Court.
  • Advised IRS agent on legal issues relating to civil fraud penalties and willful FBAR penalties.
  • Drafted prosecution referral letters to DOJ for FBAR willful penalty matters.
  • Advised IRS agent on codified economic substance issue during tax audit.
  • Served as counsel on a complex international tax case involving a Fortune 100 corporation in US Tax Court.

Professional Associations and Memberships

  • Chicago Bar Association - Chair, State and Local Tax Committee (2017 - 2018)
  • Chicago Bar Association - Vice-Chair, State and Local Tax Committee (2016 - 2017)

Corporate Responsibility

  • Successfully represented an indigent prisoner in a Section 1983 case in front of the Seventh Circuit Court of Appeals (pro bono).
  • Advised a pediatric cancer organization on obtaining section 501(c)(3) status (pro bono).
  • Advised a homeless assistance organization on obtaining section 501(c)(3) status (pro bono).

Admissions

  • Illinois~United States
  • New York (inactive)~United States

Education

  • New York University School of Law (LLM in Taxation) (2011)
  • University of Southern California Gould School of Law (JD) (2010)
  • Illinois State University (BS) (2005)
  • Speaker, Marketplace Facilitator Legislation and Remote Seller Rules, COST Annual Conference, October 2020
  • Speaker, Trends & Controversies in Partnerships, Combined Filing, and Apportionment, TEI, Chicago, IL, March 2020
  • Speaker, State Income Tax Implications of Wayfair and the Tax Cuts and Jobs Act, IPT, San Antonio, TX, June 2019
  • Co-author, “Limitations on State’s Jurisdiction to Impose Sales and Use Taxes,” BNA Tax Portfolio (3rd ed. 2019)
  • Co-author, “Chaos Ahead for Remote Sellers,” Law360 , 10 July 2018
  • Co-author, “Other Taxes,” Illinois Institute of Continuing Legal Education Guide to Illinois Taxes, 2017