Attorneys Concentrating in
State and Local Tax Law


Kupiec &

Martin, LLC


Kupiec and Martin is uniquely positioned to address and resolve state tax issues facing multistate companies through an understanding and appreciation of the often conflicting technical, political and practical issues facing tax professionals.


With over 40 years of combined experience in various state tax specific roles, Kupiec and Martin provides a unique service perspective combining governmental, legal, industry and public accounting experience to address our clients’ state and local tax needs. We provide our clients with cost effective and efficient solutions based on our experience, relationships and understanding of complex business issues.

Our goal is to provide responsive tax counsel based on an understanding of our client’s business and responding to their needs. Our multi-dimensional approach combining in-house tax experience, state legal experience and public accounting experience allows us to effectively and efficiently resolve our client’s issues.

Through our ongoing involvement in industry and professional tax organizations, we have developed relationships with key Department of Revenue personnel, state agencies and tax and industry groups. These relationships enable us to proactively engage in the development of state tax policy creating solutions for our clients beyond the standard legal services.

State and Local Tax Attorneys

David Kupiec discusses Illinois state and local tax issues.

Natalie Martin discusses recent state and local tax developments.


  • On April 20, 2015, Illinois Department of Revenue Director Beard Appointed David Kupiec to the Director's Advisory Board to advise the director on issues faced by the Department of Revenue and the State of Illinois.

  • Illinois Income Tax Rates increased on July 1, 2017, but are subject to ongoing state budgeting issues which may result in additional changes to state tax provisions in addition to a possible expansion of the state sales tax base to include certain services and other state tax increases. 

Please call us for details on how this will immediately effect you.


600 West Van Buren St., Suite 202
Chicago, IL 60607​
Tel:  312-632-1022

Fax: 773-409-1936



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