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Biography

With his local and national recognitions, Mark is a highly sought-after attorney resident in the firm’s Louisville office where he leads the firm’s Tax, Benefits and Estates Practice Group and practices in the areas of state, local and federal tax, tax controversy and litigation, and economic development/incentives.

In small matters as well as in “bet the company” situations, Mark has assisted his clients in avoiding hundreds and hundreds of millions of dollars in improperly asserted tax obligations and securing hundreds of millions in refunds and credits. His successes have lead to a national reputation as a practitioner and as a thought leader in State Taxation. He is a go-to advisor on State and Local Taxes in this part of the Country. With more than 30 years of private practice experience, Mark has on a local, regional and national level successfully counseled and advocated in well more than a thousand federal, state and local tax matters, cases and planning/transactions involving multiple types of businesses, entities, trusts and individual taxpayers. He has also represented more than 100 members of the past and present Fortune 500.

Applying creativity, experience and work ethic, Mark serves his clients daily on all elements of state, local and federal taxation as well as civil/criminal tax controversy/litigation, business law, economic development and incentives, tax-related governmental relations and bankruptcy taxation, with significant experience in the manufacturing space, and the automotive and maritime industries.

As a thought leader on taxation, over the years Mark has moderated, presented or spoken at more than 265 seminars and conferences sponsored by various organizations, including the Council on State Taxation, American, Kentucky and Louisville Bar Associations, Institute for Professionals in Taxation, Hartman SALT Forum, Southeastern Association of Tax Administrators, NYU Advanced SALT Conference, TEI and many more organizations.

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Other Info About Mark

Education

Law School

University of Cincinnati, College of Law, J.D., 1988

Undergraduate School

Xavier University, Williams College of Business, B.S.B.A., Finance, 1985

Bar Membership

Mark is licensed to practice in the following state(s):

Kentucky

Courts

Mark is admitted to practice before the following court(s):

Kentucky Supreme Court, 1988

U.S. District Court, Western District of Kentucky, 1988

United States Tax Court, 1988

U.S. District Court, Eastern District of Kentucky, 1989

U.S. Court of Federal Claims, 1989

U.S. Court of Appeals for the Sixth Circuit, 1989

U.S. District Court, Northern District of Illinois, 1990

U.S. Supreme Court, 1995

U.S. District Court, Southern District of Indiana, 2000

U.S. Court of Appeals for the Eleventh District, 2006

Recognition

Local & National Recognition

The Best Lawyers in America®, 2018 & 2016 Kentucky Litigation and Controversy – Tax “Lawyer of the Year”

The Best Lawyers in America®, both in Tax Law and in Litigation & Controversy – Tax, 1994-2019 (including 25-year award)

Louisville Business First’s “20 People to Know in Economic Development,” 2017

State Tax Notes 2015 “Practitioner of the Year” Recipient, December 2015

State Tax Notes 2013 “Persons of the Year” Recipient, December 2013

Twenty-plus year recipient of Peer-Rated “AV” Rating, Martindale-Hubbell Legal Publishing® in Taxation and Litigation-Taxation practice areas

Kentucky Super Lawyers®, 2007-2019

Louisville Magazine, Top Lawyers, 2006-2016

Legal Leaders 2013 Recipient

Fellow of the American College of Tax Counsel (ACTC) (1 of only 5 in Kentucky), Elected in 2008

Profiled in the Tax Intelligence ReportAugust 2008

Recognized in multiple editions of Who’s Who in America-Law, National Directory of Who’s Who of Executives and Professionals, Who’s Who Among American Law Students, National Dean’s List, Who’s Who in the World and Who’s Who Legal USA: Corporate Tax

Professional Affiliations

Professional Affiliations & Memberships

Chair, Kentucky Lottery Corporation Board of Directors, 2016-Present; Vice-Chair and Director 2005-2008

American Bar Association, Section of Taxation, Chair/past multi-term Vice-Chair of Committee on State and Local Taxes, 2013-present

Member of Gov. Matt Bevin (R) Transition Team Steering Committee and Chair, Justice and Public Safety Cabinet Transition Team, 2015

State Tax Notes (Tax Analysts), Advisory Board Member

Institute for Professionals in Taxation’s 2016-2019 Income Tax Symposium Planning Committee

American Bar Association/Institute for Professionals in Taxation 2016-2019 Sales Tax Conference Planning Committee

Kentucky Chamber of Commerce, Board of Directors

Republican National Lawyers Association

Multistate Tax Report (Bloomberg BNA Tax Management), Advisory Board Member

Bloomberg BNA Multistate Tax Advisory Council Member

Journal of State Taxation (CCH, a Wolters-Kluwer Business), Advisory Board Member

Multistate Corporate Tax Guide (CCH, a Wolters-Kluwer Business), Advisory Board Member

Deloitte Center for Multistate Taxation at the University of Wisconsin-Milwaukee, Advisory Board Member

Paul J. Hartman/Vanderbilt University School of Law State and Local Tax Forum, Advisory Board, Member

Kentucky Correspondent and Contributor for Tax Analyst’s State Tax Notes, 1992-present

General Editor for State of Kentucky, LexisNexis Tax Practice Insights

Practitioner Commentator, CCH/Thomson Reuters Kentucky State Tax Reporter

National Association of State Bar Tax Sections (NASBTS), past Executive Committee Member, Past Chair and Past President

American Bar Association, Section of Taxation, Committee on State and Local Taxes, State and Local Tax Transparency Task Force

SEATA (Southeastern States Tax Administrators Association), Past Vice-Chair and Chair of SEATA Industry Council

National Association of Property Tax Attorneys (NAPTA), Kentucky Delegate

Council on State Taxation (COST)

Kentucky Bar Association (Section of Taxation, including past service as Chair and other leadership positions, including Liaison to the Kentucky Society of CPAs)

Louisville Bar Association (Section of Tax, including past service as Chair and other leadership positions and service for Louisville Bar Foundation as well as Louisville Bar Center)

Independent SALT Alliance (ISA), Firm Representative

US Law Group, SALT Committee

Kentucky Chamber of Commerce and Greater Louisville, Inc. (GLI), including service on various fiscal, policy and taxation committees

Presentations

Mark was invited to speak at the following events:

Presenter, “Central Property Tax Assessment – A Bygone Practice?” 68th Annual SEATA Conference, Lake Buena Vista, Florida (July 2019)

Presenter, “Wayfair and its Impact on Income Tax Nexus,” 68th Annual SEATA Conference, Lake Buena Vista, Florida (July 2019)

Presenter, “Part II – Sales and Use Tax Audit Notice In Hand – Help!” 2019 ABA/IPT Advanced Tax Seminars, New Orleans, Louisiana (March 2019)

Presenter, “Penalties, Penalties, Penalties – Are There Ways to Mitigation Them?” COST 2019 Sales Tax Conference and Audit Session, Atlanta, Georgia (February 2019)

Presenter, “Mandatory Combined Reporting – Are We Living In a Unitary World?” 28th Annual Ohio Tax Conference, Columbus, Ohio (January 2019)

Moderator, “Murphy v. NCAA:  Implications for State and Local Taxation,” ABA Section of Taxation 2019 Midyear Meeting, New Orleans, Louisiana (January 2019)

Special Reporter, “What’s Happening Everywhere Today,” NYU School of Professional Studies 37th Institute on State and Local Taxation, New York, New York (December 2018)

Presenter, “State Implications of Federal Tax Reform,” 67th Annual Tulane Tax Institute, New Orleans, Louisiana (October 2018)

Presenter, “Southeastern Update – Hot Topics in High Cotton,” 25th Annual Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 2018)

Presenter, “The Year in Review,” IPT’s 2018 Sales Tax Symposium, Indian Wells, California (September 2018)

Presenter, “Kentucky Tax Reform:  Implications & Effect on the Manufacturing Industry,” Kentucky Association of Manufacturers Webinar (August 9, 2018)

Panelist, “Significant Cases in the Southeast and Around the Country,” 68th Annual SEATA Conference, Nashville, Tennessee (July 2018)

Presenter, “Turning Back Time – How Far and What to Do With Omitted Property,” 42nd IPT Annual Conference, Vancouver, British Columbia (June 2018)

Panelist, “Manufacturing Audit Issues in the Southeast – Panel of Experts Answer Your Questions,” IPT Sales and Use Tax Workshop, Memphis, Tennessee (March 2018)

Presenter, “SALT Credits & Incentives for Manufacturers in the Southeast:  Kentucky,” IPT Sales and Use Tax Workshop, Memphis, Tennessee (March 2018)

Presenter, “MTC VDA Program – Online Marketplace Seller Voluntary Disclosure Initiative,” IPT Advanced Tax Seminars, New Orleans, Louisiana (March 2018)

Presenter, “SALT Impact of Federal Tax Reform,” ABA Section of Taxation 2018 Joint Fall Meeting, San Diego, California (February 2018)

Presenter, “VDAs, Amnesty Programs, Offers in Compromise and Back Channel Efforts – And The Best Tool to Move Forward Is?” 27th Annual Ohio Tax Conference, Columbus, Ohio (January 2018)

Special Reporter, “What’s Happening Everywhere Today,” NYU School of Professional Studies 36th Institute on State and Local Taxation, New York, New York (December 2017)

Presenter, “Ethical and Privilege Concerns in The World of Tax Outsourcing,” IPT Income Tax Symposium, Chicago, Illinois (November 2017)

Presenter, “Negotiating Abatements vs. Incentive Awards,” IPT 41st Annual Property Tax Symposium, Indian Wells, California (November 2017)

Presenter, “Top 10 Things to Always Do in A Property Tax Dispute,” COST 2017 48th Annual Meeting, Orlando, Florida (October 2017)

Presenter, “KISS:  Tax Ramifications of Damages,” 2017 NARTC Fall Meeting, La Jolla, California (September 2017)

Presenter, “The Year in Review,” IPT 2017 Sales Tax Symposium, San Antonio, Texas (September 2017)

Presenter, “Nasty States,” IPT 2017 Sales Tax Symposium, San Antonio, Texas (September 2017)

Moderator, Policy Makers’ Perspective Panel, Kentucky Chamber of Commerce Tax Summit, Lexington, Kentucky (September 2017)

Instructor, Brief-Writing Workshop, Multistate Tax Commission 50th Annual Meeting, Louisville, Kentucky (July 2017)

Presenter, “Voluntary Disclosures & Amnesty Programs,” IPT 41st Annual Conference, Charlotte, North Carolina (July 2017)

Presenter, “Big Easy Income Tax Brawl,” 67th Annual Southeastern Association of Tax Administrators (SEATA) Conference, New Orleans, Louisiana (July 2017)

Moderator, “Credit for Sales/Use Tax Paid to Other States,” ABA Section of Taxation 2017 May Meeting, Washington, D.C. (May 2017)

Moderator, “The Annual Big Easy Brawl,” 2017 ABA/IPT Advanced Tax Seminars, New Orleans, Louisiana (March 2017)

Presenter, “Kentucky Litigation and Tax Case Update,” KyCPA State Tax Conference, Louisville, Kentucky (November 2016)

Presenter, “Prior Kentucky Tax Reform Initiatives,” Kentucky Chamber of Commerce “Boot Camp,” Frankfort, Kentucky (November 2016)

Moderator, “SALT Strategy,” 2016 IPT Income Tax Symposium, Tucson, Arizona (November 2016)

Presenter, “Manufacturing vs. Service.  Why It Matters,” 23rd Annual Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee (October 2016)

Presenter, “Best Practices:  How to Make Sure Your Contracts Are Written to Cover Tax Considerations,” COST’s 47th Annual Meeting, Las Vegas, Nevada (October 2016)

Presenter, “Protecting Privileged Tax Information and Avoiding Waiver,” Direct Energy CLE, Houston, Texas (August 2016)

Presenter, “Navigating Audits from Both Perspectives,” 66th Annual Southeastern Association of Tax Administrators (SEATA) Conference, Asheville, North Carolina (June 2016)

Presenter, “Manufacturing Property Taxes Version 2.0:  Will Recent Policy Changes Help or Hurt Your Business?” IPT 40th Annual Conference, Traverse City, Michigan (June 2016)

Presenter, “Equitable Tax Doctrines — Equity Based Exceptions to Assert When Pursuing Barred Tax Refunds,” Independent SALT Alliance (ISA) Summer Meeting, Greenbrier, West Virginia (June 2016)

Presenter, “Handling Difficult Audits and Preparing for Potential Litigation,” 2016 ABA/IPT Advanced Sales Tax Seminar, New Orleans, Louisiana (March 2016)

Presenter, “Sunlight as a Disinfectant versus the Possible Perils of Government in a Fishbowl:  Transparency in Tax Administration and the Role of the Tax Department,” ABA Section of Taxation 2016 Midyear Meeting, Los Angeles, California (January 2016)

Presenter, “Wazzup in Alternative Apportionment and Efforts to Stop Its Use,” 25th Annual Ohio Tax Conference, Columbus, Ohio (January 2016)

Presenter, “Why Can’t We Be Friends?” Paul J. Hartman/Vanderbilt University 22nd Annual State and Local Tax Forum, Nashville, Tennessee (October 2015)

Presenter, “State and Local Tax Forum Southeast States Update – Kentucky,” Paul J. Hartman/Vanderbilt University 22nd Annual State and Local Tax Forum, Nashville, Tennessee (October 2015)

Moderator, “Alternative Tax Controversies,” ABA Section of Taxation 2015 Joint Fall Meeting, Chicago, Illinois (September 2015)

Presenter, “Economic Obsolescence & Valuation,” Southeastern Association of Tax Administrators (SEATA) 65th Annual Conference, Atlanta, Georgia (July 2015)

Presenter, “All Hands on Deck:  The Marketplace Fairness Act,” IPT 39th Annual Conference, San Diego, California (June 2015)

Presenter, “Minimizing Risk in Economic Development Incentive Projects,” Lorman Education Services, Live Webinar (April 2015)

Presenter, “Protecting Privileged Information and Avoiding Waiver,” Independent SALT Alliance (ISA) Winter Meeting, New Orleans, Louisiana (January 2015)

Presenter, “Protecting Privileged Information and Avoiding Waiver,” 24th Annual Ohio Tax Conference, Columbus, Ohio (January 2015)

Presenter, “Kentucky State and Local Tax Update,” Ohio CPAs Southwest Ohio Tax Update, Fairfield, Ohio (January 2015)

Major Publications

Mark is an author of the following publications:

Co-Author, University of Kentucky/CLE Monograph “Chapter 13: Taxation of LLCs: State and Local Tax Issues,” Limited Liability Companies in Kentucky, 4th ed. (2019)

Op-ed author, “Sunscreen Helps to Prevent Burn From Sunshine,” Tax Notes State (June 24, 2019)

Op-ed author, “GILTI, or Not GILTI, That Is the Question!” Taxnotes, Volume 91, Number 11 (March 18, 2019)

Co-Author, “Kentucky Tax Reform:  An Overview,” IPT Insider (September 2018)

“Kentucky Tax Reform:  An Overview,” Journal of State Taxation, a Wolters Kluwer Publication (Fall 2018)

“Kentucky Tax Reform:  An Overview,” IPT Insider, a publication of Institute for Professionals in Taxation (September 2018)

“Is Kentucky’s Tax Reform Dead on Arrival?” Law 360, July 19, 2018

“Tax Reform in Kentucky:  What it Means for You,” Kentucky Chamber News, May 2018

How Kentucky Changed Its Nearly 100-Year-Old Tax Structure,” Law 360, June 6, 2018

Op-ed author, “Retroactive?  Only Time Will Tell,” Board Briefs, State Tax Notes, March 26, 2018

“In Memoriam:  Chris Bergin,” Letter To The Editor, State Tax Notes, December 11, 2017

Co-author, “Today’s Good, the Bad and the Ugly of Coal Taxation,” Journal of State Taxation (Summer 2017)

“Hittin’ the Trifecta and SALT,” Bloomberg BNA’s Daily Tax Report (May 5, 2017)

Op-ed author, “How Would Federal Tax Reform Affect the States?” Tax Analysts’ State Tax Today, April 17, 2017

Op-ed author, “Federal Matters of SALT Significance – Quill,” State Tax Notes (January 3, 2017)

“Tax reform without the locals isn’t reform at all,” Louisville Business First Op-Ed piece (October 21, 2016)

Co-author, Sales and Use Taxes:  Kentucky, Practical Law (Thompson Reuters), 2016

“Transparency and SALT,” Best Lawyers Business Edition (Summer 2016)

“Kentucky’s Elusive Single Sales Factor,” IPT Insider Report (November 2015)

“Life Is All About Taxes,” State Tax Notes Op-Ed piece (September 30, 2015)

 

Media Related Commentary

Mark has been involved in the following media related commentary:

“Kentucky DOR Updates Private Letter Ruling Procedures,” Bloomberg Tax’s Daily Tax Report:  State, July 30, 2019

“Kentucky DOR to Publish Redacted Letter Rulings,” Tax Analysts’ Tax Notes, July 29, 2019

“Ky. Tax Agency To Release Private Letter Rulings, As Ordered,” Law360 Tax Authority, a LexisNexis® Company, July 26, 2019

“Kentucky Judge Sets Deadline for DOR to Release Rulings,” Tax Analysts’ Tax Notes, July 19, 2019

“States Will Go To Wayfair-Like Biz Tax Standard, Panelists Say,” Law360 Tax Authority, a LexisNexis® Company, July 16, 2019

“Kentucky Voters Set Up a Showdown Over Teachers, Trump, Abortion,” Bloomberg BNA’s Bloomberg Government, May 22, 2019

“Tax Policy in an Age of Cynicism,” Tax Analysts’ Tax Notes, May 13, 2019

“Kentucky Supreme Court Won’t Reconsider Tax Transparency Opinion,” Tax Analysts’ Tax Notes, April 19, 2019

“Ky. Justices Won’t Revisit Order Making Tax Rulings Public,” Law360 Tax Authority, a LexisNexis® Company, April 18, 2019

“Kentucky Governor Signs Cleanup, Transparency Bill,” Tax Analysts’ Tax Notes, April 15, 2019

“Ky. Quickly Dissolves Public Records Shield For Tax Guidance,” Law360 Tax Authority, a LexisNexis® Company, April 10, 2019

“The Importance of Transparency in Government,” Tax Analysts’ Tax Notes, April 8, 2019

“Kentucky Legislature Passes Cleanup, Transparency Bill,” Tax Analysts’ Tax Notes, April 1, 2019

“In Reversal, Ky. Legislators Vote To Make Tax Rulings Public,” Law360 Tax Authority, a LexisNexis® Company, March 29, 2019

“Another Round of Tax Tweaks Clears Kentucky Legislature,” Bloomberg Tax’s Daily Tax Report:  State, March 29, 2019

“Ky. To Tax Marketplace Facilitators, Give Banks A $56M Break,” Law360 Tax Authority, a LexisNexis® Company, March 26, 2019

“Kentucky Legislature Deals Setback to Transparency,” Tax Analysts’ Tax Notes, March 25, 2019

“Kentucky Legislature Passes Bank Franchise Tax Repeal, Marketplace Provisions,” Tax Analysts’ Tax Notes, March 18, 2019

“Kentucky lawmakers secretly approved a loophole to hide tax documents from the public,” Lexington Herald Leader, March 15, 2019

“Kentucky Bill Would Mandate Marketplace Sales, Use Tax Collection,” Law360 Tax Authority, a LexisNexis® Company, March 13, 2019

“Kentucky House Passes Tax Overhaul Cleanup, Marketplace Bill,” Tax Analysts’ State Tax Today, February 25, 2019

“Kentucky Businesses Seek Repeal of ‘Rushed’ Income Tax,” Bloomberg Tax’s Daily Tax Report:  State, January 30, 2019

“Betting Case Looms Large For State Taxation, Specialist Says, 2019 Law360 18-167,” Law360 Tax Authority, a LexisNexis® Company, January 18, 2019

“Ky. High Court Says Tax Final Rulings Are Public Docs,” Law360 Tax Authority, a LexisNexis® Company, November 5, 2018

“Kentucky Supreme Court Affirms Tax Transparency Opinion,” Tax Analysts’ State Tax Today, November 2, 2018

“Tax Protest Orders Public in Kentucky After Court Split,” Bloomberg Tax’s Daily Tax Report:  State, November 1, 2018

“GILTI Considered Nontaxable Income by Kentucky DOR,” Tax Analysts’ State Tax Today, August 17, 2018

“Ky. Tells Remote Sellers To Prepare For Tax Remittance,” Law360 Tax Authority, a LexisNexis® Company, June 28, 2018

“Attorneys React To Ruling In South Dakota V. Wayfair,” Law360 Tax Authority, a LexisNexis® Company, June 21, 2018

“Tax attorney breaks down GOP tax changes; opportunities for more adjustments,” Pure Politics, Spectrum News, May 8, 2018

“Kentucky Businesses Not Keen on New Combined Reporting Requirement,” Tax Analysts’ State Tax Today, April 30, 2018

“Kentucky Legislature Overrides Veto of Tax Overhaul,” Tax Analysts’ State Tax Today, April 17, 2018

“Kentucky Manufacturers, Telecoms Score Tax Tweaks Over Weekend,” Bloomberg Tax’s Daily Tax Report:  State, April 17, 2018

“Kentucky Lawmakers Approve Tax Code Overhaul,” Tax Analysts’ State Tax Today, April 4, 2018

“Kentucky Justices Focus on Taxpayer Privacy in Transparency Case,” Tax Analysts’ State Tax Today, March 16, 2018

“Kentucky Issues FAQs on New Federal Law’s Effect on State Taxes,” Tax Analysts’ State Tax Today, January 22, 2018

“Meet The Board,” Tax Analysts’ State Tax Today, January 1, 2018

“Transparency Advocates Urge Kentucky High Court to Affirm Appellate Ruling Against DOR,” Tax Analysts’ State Tax Today, December 14, 2017

“Kentucky Tax Guidance Procedures Greeted With Cheers,” Tax Analysts’ State Tax Today, December 1, 2017

“Kentucky DOR Says Final Rulings Excluded From Confidentiality Law Exceptions,” Tax Analysts’ State Tax Today, October 18, 2017

“Supreme Court May Take Up West Virginia Tax Credits Case,” Bloomberg BNA’s Daily Tax Report, September 20, 2017

“Tax Transparency – Looking Through the Window,” Tax Analysts’ State Tax Today, September 18, 2017

“Kentucky High Court to Mull If Tax Protest Orders are Public,” Bloomberg BNA’s Daily Tax Report, August 28, 2017

“Kentucky Supreme Court to Review Tax Transparency,” Tax Analysts’ State Tax Today, August 23, 2017

“Courts are Declining to Apply Quill to Variety of Taxes, Experts Say,” Tax Analysts’ State Tax Today, July 13, 2017

“Kentucky Governor Seeks Expert Input for Tax Reform Recommendations,” Tax Analysts’ State Tax Today, April 17, 2017

“Special session an opportunity for holistic approach to tax reform, expert says,” Pure Politics, Spectrum News, April 6, 2017

“Paul H. Frankel, ‘the Godfather of State and Local Tax,’ Dies at 80,” Tax Analysts’ State Tax Today, March 1, 2017

“Kentucky Governor Vows Major Tax Reform in Legislative Session,” Tax Analysts’ State Tax Today, February 10, 2017

“Kentucky Court of Appeals Orders DOR to Publish Final Rulings,” Tax Analysts’ State Tax Today, January 17, 2017

“Meet the Board,” Tax Analysts’ State Tax Today, January 3, 2017

“Kentucky Republicans Expect Major Tax Reform After Election Landslide,” Tax Analysts’ State Tax Today, November 11, 2016

“Kentucky Court of Appeals Finds Pharmacy Property Wasn’t Overvalued,” Tax Analysts’ State Tax Today, September 23, 2016

“Kentucky High Court Sides with Textbook Rental Company Chegg,” Bloomberg BNA Tax Center, September 23, 2016

“Kentucky Supreme Court Declines to Hear DOR’s Appeal on Personal Property Exemption,” Tax Analysts’ State Tax Notes, September 19, 2016

“Kentucky Governor Calls for Review of All Business Regs,” Tax Analysts’ State Tax Notes, July 8, 2016

“North Carolina Lawmakers Vote to Require DOR to Publish Private Letter Rulings,” Tax Analysts’ State Tax Today, June 30, 2016

“Letter From Distressed and Depressed Readers,” Tax Analysts’ State Tax Today, June 21, 2016

“Kentucky Governor Signs Bill Distinguishing Effect of Tax Forms and Regs,” Tax Analysts’ State Tax Today, April 12, 2016

“Minnesota Joins Trend of States Proposing Tax Haven Legislation,” Tax Analysts’ State Tax Today, March 30, 2016

“Washington Tax Incentives:  Development Tool or Bait-and-Switch Tactic?” Tax Analysts’ State Tax Today, March 22, 2016

“Kentucky DOR Urges Court of Appeals to Bar Release of Letter Rulings,” Tax Analysts’ State Tax Today, March 21, 2016

“Kentucky Practitioner Asks Court to Affirm Order Requiring Release of Final Rulings,” Tax Analysts’ State Tax Today, March 14, 2016

“Tax Analysts Files Brief With Kentucky Court of Appeals in Transparency Dispute,” Tax Analysts’ State Tax Today, March 14, 2016

“Company’s Textbook Rentals Eligible for Exemption, Kentucky Appeals Court Affirms,” Tax Analysts’ State Tax Today, March 8, 2016

“Kentucky Court of Appeals Says Rented Textbooks Are Exempt From Property Tax,” Tax Analysts’ State Tax Today, March 8, 2016

“Kentucky Bill Would Implement Combined Reporting and Market-Based Sourcing,” Tax Analysts’ State Tax Today, February 10, 2016

“Working Together — the Good, the Bad, and the Ugly,” Tax Analysts’ State Tax Today, February 2, 2016

“States’ Combined Reporting Bills Likely Will Spark Debate,” Tax Analysts’ State Tax Today, January 11, 2016

“Courts Do Not Owe Deference to State Tax Board, Kentucky High Court Says,” Tax Analysts’ State Tax Today, January 7, 2016

“Year in Review:  Practitioners — Brett R. Carter and Mark F. Sommer,” Tax Analysts’ State Tax Today, December 21, 2015

“Kentucky Governor Appoints Former Chamber Board Member as New DOR Head,” Tax Analysts’ State Tax Today, December 15, 2015

“Practitioner of the Year 2015,” Tax Analysts’ State Tax Today, December 14, 2015

“State Files Brief With Ohio Supreme Court in Dispute Over Unauthorized Practice of Law,” Tax Analysts’ State Tax Today, December 11, 2015

“NASCAR Asks Ohio Supreme Court to Reinstate Assessment Case,” Tax Analysts’ State Tax Today, October 30, 2015

“NASCAR Files Brief With Ohio Supreme Court Over the Unauthorized Practice of Law and BTA Jurisdiction,” Tax Analysts’ State Tax Today, October 29, 2015

“Tax System Reform – Part 1,” Tax Analysts’ State Tax Today, October 28, 2015

“Kentucky Tax Board Exempts Streaming Video From Cable, TV Taxes,” Tax Analysts’ State Tax Today, September 25, 2015

“Kentucky AG Says Property Tax Appeals Boards Must Comply With Open Meetings Act,” Tax Analysts’ State Tax Today, August 26, 2015

“Kentucky Supreme Court:  Natural Gas Producers Are Solely Responsible for Severance Taxes,” Tax Analysts’ State Tax Today, August 25, 2015

“The Advantages of Independent State Tax Tribunals,” Tax Analysts’ State Tax Today, July 22, 2015

“Kentucky Judge Declines Rehearing, Orders Attorney Fees in Disclosure Case,” Tax Analysts’ State Tax Today, July 2, 2015

“Equity Investor Tax Credits: Legislative Update,” Tax Analysts’ State Tax Today, July 1, 2015

“Kentucky Supreme Court Dismisses Constitutional Challenge for Failure to Exhaust Administrative Process,” Tax Analysts’ State Tax Today, June 15, 2015

“Walgreens property-value lawsuit could cost Kentucky schools hundreds of millions of dollars,” Herald-Leader, Lexington, February 15, 2015

“Kentucky Lawmakers Propose Changes to Interest, Penalties on Tax Payments,” Tax Analysts’ State Tax Today, February 13, 2015

“Kentucky Lawmaker Introduces Taxpayer Bill of Rights,” Tax Analysts’ State Tax Today, February 11, 2015

Firm Committees

Mark serves on the following committee(s) at Frost Brown Todd:

Tax, Benefits and Estates Practice Group Leader

Tax and Incentives Teams Leader

Member Personnel Committee

Finance Committee

Benefits/Retirement Committee

Strategic Planning Committee

Public Policy Committee