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WHAT WE DO

Kupiec and Martin provides a unique hands-on approach to our clients needs. We listen to our clients and provide a multi-faceted approach to solving their issues by understanding their business to provide the optimal solution. At Kupiec and Martin we value our clients' business and seek to create lasting business relationships.

Multi-State Income Tax Expertise

  • Unitary Analysis

  • Apportionment Analysis

  • Nexus Issues & Studies

  • Statutory/ Regulatory Analysis

  • Legislative/Administrative Solutions

  • Letter Rulings

  • Audit Resolution

  • Franchise Tax

  • Mergers and Acquisitions

  • Utility Tax Issues

  • Credits and Incentives

  • Throwback/Throwout

  • 80/20 Company Issues

  • Financial Organizations

  • Transportation Companies

  • FIN 48 Analysis

  • Addback Issues

  • NOL Review & Utilization

  • Entity Conversion 

  • Individual Residency Issues

  • Penalty Abatements

  • S Corporation

  • Partnerships

  • Non-Business Income

  • Alternative Apportionment

  • State Modifications

  • Reverse Income Tax Audits

Chicago and Cook County Tax Issues

  • License Tax

  • Real Estate Transfer Tax

  • Indirect Tax
     

Multi-State Sales Tax Expertise

  • Nexus Issues

  • Rate Issues

  • Exemptions & Resale Certificates

  • Audit Resolution

  • Letter Rulings

  • Cloud Issues

  • FAS 5

  • Taxation of Services

  • Software Service Issues
     

Illinois Franchise Tax

  • Paid-in Capital Issues

  • Allocation Factor Issues

  • Merger Issues

  • Return to Good Standing

  • Restructuring and Planning

State Tax Litigation

  • Illinois Independent Tax Tribunal

  • Administrative Hearings

  • Illinois Circuit Court (including False Claims Act / Whistleblower cases) 
     

Controversy Resolution

  • Nexus Questionnaires

  • Voluntary Disclosure

  • Audit Assistance/Resolution

  • Informal Resolutions/Settlements

  • Illinois Informal Conference Board

  • Offers in Compromise

  • Board of Appeals
     

Other Services 

  • Liquor Control Licensing/Taxes

  • Manage/Respond to State Notices

  • Other Legal Services

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