WHO WE ARE

David J. Kupiec, CPA, JD

David is the managing partner of Kupiec & Martin, LLC. Prior to forming Kupiec & Martin in May 2008, David was a State and Local Tax Manager with Exelon Business Services Company for six years in Exelon's Chicago offices focusing on state tax, merger and legislative issues.

During the sixteen years prior to joining Exelon, David was a State Tax Manager at Arthur Andersen LLP, Associate Counsel for the Illinois Department of Revenue and a Regulatory Auditor for the National Futures Association. 

David was Chair (2013-2014) of the Illinois State Bar Association's State and Local Tax Section and was appointed to various positions on that Section (2005-Present) including Vice-Chair, Associate Editor and Continuing Legal Education Coordinator. David was appointed Chair of the Illinois Taxpayers' Federation Income Tax Committee (2006-2011) and to the TFI Board (2014-Present), Chair of the Illinois CPA Society State and Local Tax Committee (2016-2018) and Member (2011-Present), and Steering Committee Member of KPMG's Energy & Utility Share Forum (2006-2008). He was also elected to the Executive Committee of the Illinois Chamber of Commerce Tax Institute (2006-2008) and an initial Executive Member of the STARTUP Committee (Energy Industry State Tax Organization)(2005-2008). Moreover, David was the Chair (2008-2009) and member (1990s-Present) of the Chicago Bar Association's State Tax Committee and was appointed to the Illinois Department of Revenue's Director's Advisory Group and Audit Advisory Group (Director Hamer: 2002-2015; Director Beard: 2015 – 2018; Director Harris: 2019 – Present). He is also a member of the Chicago Tax Club, Illinois Chamber of Commerce, and AICPA. David is a frequent speaker at state tax conferences at both local and national venues and the author of numerous state tax articles.

David received his B.B.A. from Loyola University of Chicago in 1986 and his Juris Doctorate from Chicago-Kent College of Law in 1994. David is a registered Certified Public Accountant, a member of the Illinois Bar and an Illinois lobbyist. David is also an Adjunct Business Law Instructor at Loyola University Chicago Quinlan School of Business (2015-Present) and is a President of Loyola University of Chicago's National Alumni Advisory Board (2018-Present).

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Natalie M. Martin, JD

Natalie is a founding member of Kupiec & Martin, LLC, a law firm specializing in assisting businesses with state tax issues. Natalie focuses on state and local planning, controversy resolution, and

legislative and regulatory matters.

Prior to forming Kupiec & Martin in 2008, Natalie was a State and Local Tax Principal with Exelon Business Services Company for five years in Exelon's Chicago offices focusing on state tax, merger and legislative issues. Natalie was also a State Tax Consultant with Deloitte and Arthur Andersen. Prior to this, Natalie was an Assistant District Attorney in Stanislaus County, California prosecuting criminal cases including conducting numerous bench and jury trials.

Natalie is the past Chair of the Chicago Bar Association's State Tax Committee. She is a member of various committees of the Taxpayers' Federation of Illinois. She is a member of the Chicago Tax Club and the Illinois Chamber of Commerce Tax Institute. Natalie is a frequent speaker at state tax conferences and the author of numerous state tax articles.

Natalie received her B.S. in Accountancy with honors from the University of Illinois in 1993 and her Juris Doctorate from Chicago-Kent College of Law in 1996. Natalie is licensed to practice in Illinois and California.

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Michael A Lovett, JD, Of Counsel

Michael brings over 35 years of experience in state and local tax, specializing in audit defense, corporate reorganization and structural realignments, due diligence projects, and the impact of legislative and regulatory matters. Before joining Kupiec and Martin, Michael was a Tax Director for PwC for 18 years

representing a broad spectrum of clients focusing on state and local taxes.  Prior to his public accounting career, Michael worked for Unocal Corporation for 17 years in various multistate tax capacities, including State Tax Counsel where he served as lead legal tax advisor on all state and local tax matters.

Michael has served on the Illinois Department of Revenue Director’s Advisory, Audit Advisory and Processing Advisory Groups.  Michael is an active member of the Taxpayers’ Federation of Illinois and Illinois Chamber of Commerce’s Tax Institute.  He has also served as a Board Member of the Civic Federation. Michael is a frequent speaker at state conferences at both the local and national level and has authored numerous articles relating to Illinois tax matters.

Michael received his B.S. in Accounting from Bradley University in 1980 and his Juris Doctorate from Southwestern University of Law in 1986. He is licensed to practice law in California and Illinois.

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