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Theodore Bots

Ted Bots is a partner in the Firm's Chicago office where he serves as an advisor to multinational companies providing a full range of state and local tax services covering planning, restructurings, as well as tax litigation an controversy matters. Ted is well recognized for his speeches throughout the country on a variety of state and local tax issues at national, regional and local tax conferences including those hosted by Council On State Taxation, Tax Executives Institute, Inc., Taxpayers' Federation of Illinois, Chicago Tax Club, Chicago-Kent College of Law, California Tax Bar & California Tax Policy Conference, among others.

The City of Chicago recently issued nexus guidance and a limited safe harbor for City tax purposes in light of the US Supreme Court’s pivotal South Dakota v. Wayfair ruling and the State of Illinois’ statutory economic nexus standards. True to form, the City implemented its new nexus standards by executive action via publication of a “nexus and safe harbor” “information bulletin” on its website, as opposed to the Chicago City Council more formally adopting a new ordinance.

Numerous states have provided tax relief in response to the COVID-19 outbreak, often in the form of tax filing and payment deadline extensions. At this time, 40 states and Washington, D.C., have provided a corporate income tax filing and/or payment deadline extension. Some of these states have conformed to the…

Many employees are now telecommuting due to the COVID-19 outbreak. In our previous blog post,we discussed employers’ potential withholding issues as a result of employees working remotely. In this blog post, we will discuss potential nexus and apportionment issues due to employees working remotely. In the corporate income tax context,…