Fred Marcus




Fred O. Marcus is a principal in the law firm of HMB Legal Counsel, formerly known as Horwood Marcus & Berk Chartered, where he co?chairs the state and local tax practice group.  Mr. Marcus concentrates his practice in state and local tax planning and the resolution of state and local tax disputes on a nationwide basis for multistate and multinational corporations.  He has appeared before the United States Supreme Court, the California Supreme Court, and the California Appellate Court; has argued before the Illinois and Missouri Supreme Courts and the Illinois, Maryland, New Mexico and New Jersey Appellate Courts; and has tried cases before trial courts and administrative tribunals of numerous other states.  He is a frequent lecturer before such groups as the Council on State Taxation, the Tax Executives Institute, the Chicago Tax Club, New York University's Conference on State and Local Taxation, Vanderbilt University School of Law's Paul J. Hartman State and Local Tax Forum, Georgetown University School of Law's Institute on State and Local Taxation and the California Tax Policy. 

He is also an adjunct professor of law at Northwestern University’s Pritzker School of Law where he teaches state and local taxation in its Graduate Tax Program.



Mr. Marcus is a member of the American Bar Association’s Section of Taxation’s State and Local Tax Committee; a member of the Illinois Taxpayers’ Federation’s State Tax Advisory Board; a member of New York University’s State and Local Tax Conference Advisory Board; a member of Tax Management’s State Tax Advisory Board and a member of the Illinois Department of Revenue’s Director’s Practitioners’ Advisory Board.  He is the author of a Bloomberg Tax Management Multistate Portfolio entitled Limitations on the States’ Jurisdiction to Impose Net Income Based Taxes and has co-authored three additional Bloomberg Tax Portfolios entitled Sales and Use Taxes:  The Machinery and Equipment Exemption, Illinois Net Income Taxes, and Illinois Sales and Use Taxes.  He is also the co-author of Bloomberg’s Corporate Income Tax Navigator, Illinois; the co-author and editor of Bloomberg’s Sales and Use Tax Navigator, Illinois and the author of a chapter on Illinois Franchise Taxes for the Illinois Institute of Continuing Legal Education.


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Areas of Expertise

  • Taxation


  • JD, DePaul University

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