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Overview

"Mark has extraordinary analytical skills and the rare ability to distill and explain complex concepts to clients and non-tax practitioners. He is without question one of the best tax lawyers in the state, if not the region." 

As a Partner and Chair of the Firm’s Tax and Employee Benefits Department, Mark’s practice focuses on resolving clients’ state, local and federal tax issues through planning, audit management, administrative protest, negotiated settlement, administrative hearings, litigation, and appeals up to and including the U.S. Supreme Court. He is licensed to practice in Kentucky, Indiana, Ohio, and Tennessee and represents multi-state and multinational companies to small businesses and their owners, striving to deliver value to every client.

Mark understands the opportunities and difficulties his clients face every day because he has stood in their shoes. Prior to joining BGD, Mark managed the state and local tax function for the U.S. subsidiary of British American Tobacco, Brown & Williamson Tobacco Corporation, multi-billion dollar corporation with operations in all 50 states. Mark is also a Certified Public Accountant and has an MBA, having begun his career with Coopers & Lybrand, now PricewaterhouseCoopers. Mark also serves as the chair of the Board of Directors of Park Community Credit Union, an $800+ million dollar financial institution. With this unique background, Mark empathizes with his clients and works hard to find creative solutions for them.

Mark is Martindale-Hubbell AV® Preeminent™ Rated, the highest rating available and is the recipient of the 2015 Institute of Professionals in Taxation (IPT) New Member Achievement Award. He is the co-chair of the ABA/IPT Advanced Property Tax Seminar, co-chair of IPT’s Basic Income Tax School, chair of the Editorial Board of The Kentucky CPA Journal, and chair of the Kentucky Society of Certified Public Accountants’ Taxation Committee, among other endeavors. He is a past chair of the Tax Section of the Kentucky Bar Association and of the Tax Section of the Louisville Bar Association,  and is also a former member of the KyCPA’s Board of Directors and former chair of its Educational Foundation. He has written extensively on tax matters in publications such as The Tax Lawyer, the Journal of State Taxation, and State Tax Notes, among others. He has been a speaker and panelist on various tax matters at conferences, forums and for groups such as Council on State Taxation, IPT, ABA, the Federation of Tax Administrators, and others.

Career Highlights

Representative Cases and Achievements

Mark is not only a leader at BGD. He has been recognized as a leader in the tax area in Kentucky and localities in Kentucky (e.g., Louisville Metro Revenue, etc.), Indiana, Ohio, Tennessee, and across the country and at the national level for taxes and fees administered by the Internal Revenue Services, Alcohol and Tobacco Tax and Trade Bureau, and others.

He has represented clients before tax tribunals including the Kentucky Claims Commission (formerly the Board of Tax Appeals), Ohio Board of Tax Appeals, Indiana Tax Court, and others, as well as county circuit courts, state courts of appeal, state supreme courts and federal courts including district court, courts of appeal, and the United States Supreme Court.

He has resolved tax issues involving most types of taxes: corporate, personal and trust income; gross receipts (including the Kentucky Limited Liability Entity Tax); sales tax; property tax; and, excise taxes (including cigarette, tobacco, and vapor product excise taxes, fuel taxes, U-Drive-It taxes, motor vehicle taxes, etc.).

Mark is currently involved in or has been involved in the following cases: 

  • Ryan Legg Irrevocable Trust v. Testa, 2016-Ohio-8418, 2016 WL 7449356 (Ohio 2016), petition for cert. denied, (U.S. 2017) (No. 17-84) (due process challenge)
  • Humana Inc. v. Dep’t of Revenue, File No. K16-R-03, Order No. K-25212 (Ky. Claims Comm’n Feb. 2, 2017), on appeal, No. 2017-CI-001265 (Ky. Cir. Ct. 2017) (pending) (sales and use tax dispute involving manufacturing)
  • Kroger Limited Partnership I v. Scott County Property Valuation Admin., et al. File No. K16-S-07, Order No. K-25128 (Ky. Bd. Tax App. Jul. 12, 2016), on appeal, No. 16-CI-00435 (Ky. Cir. Ct. 2016) (pending) (property tax dispute involving big box grocery store)
  • The Auto Place, LLC, et al. v. Testa, Case Nos. 2015-474, 2015-475, 2015-479 (Ohio Bd. Tax. App. 2015) (pending) (sales and consumer use tax dispute involving purchases and sales of high-value classic cars)
  • Ashland Specialty Co., Inc. v. Matkovich, Civil Action No. 14-AA-102 (W. Va. Cir. Ct. 2017), on appeal, No. 17-0437 (W. Va. 2017) (pending) (abuse of discretion and excessive fines dispute involving a tax penalty)
  • Lafarge North America, Inc. v. Testa, Case No. 2015-763 (Ohio Bd. Tax App. Jun. 21, 2016), on appeal, Case No. 2016-1074 (Ohio 2017) (pending) (sales and consumer use tax dispute involving manufacturing)
  • OVWD, Inc. v. Commonwealth, et al., No. 2015-CA-000754-MR (Ky. Ct. App. Mar. 24, 2017), on appeal, 2017-SC-000194 (Ky. 2017) (pending) (motion for discretionary review to Kentucky Supreme Court involving Section 2 of the Kentucky Constitution and exhaustion of administrative remedies)
  • OVWD, Inc. v. Commonwealth, et al., File No. 13-R-15, (Ky. Bd. Tax App.) (pending) (cigarette tax dispute involving out-of-state sales)
  • LaRue County Geriatric Center, Inc. c/o Signature Healthcare v. LaRue County Property Valuation Admin. et al., File No. K16-S-76 (Ky. Claims Comm’n) (pending) (property tax dispute involving not-for-profit nursing home)
  • T-Mobile South, LLC v. Kentucky Commercial Radio Service Emergency Telecommunications Board, Nos. 09-CI-1436; 15-CI-1124 (Ky. Cir. Ct.) (pending) (CMRS fee common law refund claim for prepaid wireless charges)
  • Wal-Mart Stores East, LP, et al. v. Dep’t of Revenue, No. 2016-SC-000550 (Ky. Mar. 15, 2017) (refund claim involving Section 51 and Section 180 of the Kentucky Constitution)
  • Virgin Mobile USA, L.P. v. Com. ex rel. Commercial Mobile Radio Serv., 448 S.W.3d 241 (Ky. 2014)
  • TracFone Wireless, Inc. v. Comm'n on State Emergency Commc'ns, 397 S.W.3d 173 (Tex. 2013)
  • T-Mobile South, LLC v. Bonet, 85 So.3d 963 (Ala. 2011) 
  • Commonwealth of Ky. Commercial Mobile Radio Serv. Emergency Telecomm. Bd. v. TracFone Wireless, Inc., 735 F.Supp.2d 713 (2010)
  • St. Andrew Orthodox Church, Inc. v. Thompson, No. 2007-SC-640-DG (Ky. May 18, 2009) (first impression case on a constitutional amendment exempting property of religious institutions)
  • Dept. of Revenue v. Marquette Transportation Co., LLC, Nos. 2006-CA-002639-MR, 2007-CA-016666-MR and 2007-CA-001722-MR, (Ky. App Apr. 3, 2009) motion for discretionary review denied, No. 2009-SC-000261 (Ky.) (corporate income and license tax case involving exclusion of towboat employees' compensation from computation of Kentucky payroll factor for apportionment purposes)
  • Asworth Corp v. Dept. of Revenue, Nos. 2007-CA-002549 and 2008-CA-000023 (Ky. App) (first impression Kentucky case regarding whether non-resident corporate partner without physical presence in Kentucky is subject to Kentucky corporate income tax)
  • AT&T Corporation and Subsidiaries v. Dept. of Revenue, No. 2008-CA-1888 (Ky. App) (corporation income tax case involving whether an elective consolidated corporation income tax return statute trumps physical presence nexus provisions)
  • Monumental Life Ins. Co. v. Department of Revenue, 201 S.W.3d 500 (Ky. App. 2006) (first impression case on duty of administrative agency to preserve administrative record)

Awards

Mark has been recognized across multiple states and nationally for his tax law achievements. Below are a few examples of that recognition:

  • Outstanding Committee Chair, Kentucky Association of Certified Public Accountants, 2018
  • Named to Louisville Business First's 20 People to Know in Accounting, 2017
  • Institute for Professionals in Taxation’s New Member Achievement Award, 2015
  • Recognized in the Kentucky Super Lawyers® lists, 2015-2018
  • Martindale-Hubbell AV® Preeminent™ Rated
  • Recognized by the Kentucky Society of Certified Public Accountants as an Outstanding Chairperson for the 2009-2010 year

Affiliations

Professional Affiliations

  • American Bar Association
  • Kentucky Bar Association 
  • Louisville Bar Association
  • American Institute of Certified Public Accountants
  • Kentucky Society of Certified Public Accountants

Community Involvement

Professional Leadership

Mark acts as a leader both inside and outside of the Firm. Below are a few examples of his outside leadership:

  • Co-Chair, Institute for Professionals in Taxation/American Bar Association Advanced Property Tax Seminar Committee, 2010-Present
  • Institute for Professionals in Taxation Basic State Income Tax School Committee, 2009-Present; Co-Chair, 2014-Present
  • Member, Kentucky Society of Certified Public Accountants Board of Directors, 2007-2010
  • Past Chair, Tax Section, Kentucky Bar Association, 2008-2009 
  • Past-Chair, Tax Section, Louisville Bar Association, 2006
  • Trustee, Kentucky Institute on Federal Taxation, 2005-2007
  • Past Chair, Kentucky Society of Certified Public Accountants Taxation Committee (named outstanding Chair, 2005-2006 and 2006-2007)
  • Employee of COST (Council on State Taxation) Member Company, 1992-2003
  • Tax Executives Institute, 1997-2003

Civic and Charitable Involvement

As a native Louisvillian and Kentuckian, Mark is committed to helping his community succeed. Throughout the years, he has been involved in multiple organizations including, but not limited to:

  • Trustee, Louisville Zoo Foundation Board of Trustees, 2014-Present
  • Trustee, Educational Foundation of the Kentucky Society of Certified Public Accountants, 2010-Present (Chair, 2011-2012)
  • Board Member, Park Community Federal Credit Union Board of Directors, 2005-Present (Chair, 2014-Present)
  • Past Vice-Chair, B&W Federal Credit Union Board of Directors (2002 until merged with Park Community Federal Credit Union in 2005)

Media

Contributions & Published Works

"Tax in the Bluegrass," The Kentucky CPA Journal, 2007-Present

Other Contributions

Tax Law Insights

News

Events

Presentations

  • "Ask the Experts – Panel of Practitioners from Accounting, Valuation and Legal
    Firms Addressing Issues from the Audience – Including Confidentiality in
    Property Tax Appeals," COST 2018 Property Tax Workshop, Dallas, TX, August 16, 2018
  • "What’s Hot – Noteworthy Property Tax Cases that will Impact Businesses," COST 2018 Property Tax Workshop, Dallas, TX, August 14, 2018
  • “Hot SALT Issues,” Indiana Tax Summit: Tax Cuts & Jobs Act, Indiana Chamber of Commerce, Indianapolis, IN, August 10, 2018
  • “The Many Faces of Market-Based Sourcing,” IPT 2018 Annual Conference, Vancouver, BC, June 2018
  • “Special Report: Federal Tax Reform – Deciphering the State Tax Implications,” COST Mid-West Regional State Tax Seminar, Cincinnati, OH, June 15, 2018
  • “Does My Company Have Nexus Everywhere? Update on Nexus Issues in Light of the Wayfair Case,” COST Mid-West Regional State Tax Seminar, Cincinnati, OH, June 15, 2018
  • "PTE & Ethics," IPT 2018 State Income Tax School I, June 3-8, 2018
  • "Top 12 Tax Cuts and Jobs Act Changes Affecting Businesses and Owners," CPA Academy, Webinar, May 31, 2018
  • “State Taxes – Excise Taxes, Property Taxes and More” – COST/OFII 2018 Forum on U.S. State and Local Taxes for European Companies, May 2-3, 2018, London England 
  • "The Tax Cuts and Jobs Act of 2017," KyCPA Spring Business Conference, Louisville, KY, April 20, 2018
  • “The 2018 Tax Reform Landscape: Trends, Developments and What Lies Ahead,” The Knowledge Group, Webinar, February 21, 2018
  • “Sales Tax Fundamentals for Remote Sellers,” CPA Academy/Avalara, Webinar, December 15, 2017 and January 17, 2018
  • “What’s New at the Kentucky Department of Revenue?” KyCPA Kentucky State Tax Conference, Louisville, KY, November 30, 2017
  • “Property Tax Protests,” KyCPA Commercial Real Estate Conference, Louisville, KY, November 9, 2017
  • “Alternative Apportionment and Internal Consistency,” COST 2017 Annual Conference, Orlando, FL, October 24, 2017
  • “Ask the Experts – Panel of Practitioners from Accounting, Valuation and Legal Firms Addressing Issues from the Audience – Including Confidentiality in Property Tax Appeals,” “Top Litigation and Legislative Issues of the Past Year and Outlook for the Next Year,” COST Property Tax Workshop, Oak Brook, IL, September 28-29, 2017
  • “Ethics for Practitioners,” TEI (Tax Executives Institute), Louisville, KY, September 21, 2017
  • "Trends in State & Local Tax Law - What's New?," Thomson Reuters, Webinar, September 19, 2017
  • “Sales and Use Tax Research: Fundamental Blocking and Tackling,” IPT Sales Tax Symposium, San Antonio, TX, September 19, 2017
  • “Federal Tax Update,” Indiana Law Survey, Indianapolis, IN, September 15, 2017
  • “Update on Federal and State Tax Developments for Kentucky Businesses,” KyCPA CPAs in Business and Industry Conference, Louisville, Kentucky, September 14, 2017
  • “Basics of Apportionment and Allocation of Income for Multi-State Income Taxes,” CPA Academy/Avalara, Webinar, August 14, 2017
  • “Structuring IC-DISCs to Maximize Your Tax Benefits,” Online Compliance Panel, Webinar, July 19, 2017
  • "The Ever-Changing Tax Law – What’s New?," 41st Annual IPT Annual Conference, July 10, 2017
  • "Ethics," IPT State Tax School II, June 2017
  • "Pass Through and Disregarded Entities," "Ethics," "Tax Return Basics," "Handling Income Tax Audit," "Researching and Documenting Findings," IPT State Tax School I, June 2017
  • "Tax Reform in 2017: A Boon or a Bane?" The Knowledge Group Webinar, June 28, 2017
  • “ABC’s of Protesting Real Property Tax Assessments,” CPA Academy/Avalara, Webinar, June 12, 2017
  • “Property Tax Hot Topics,” CPA Academy/Avalara, Webinar, May 8, 2017
  • "Kentucky Tax Reform Predictions," KyCPA Spring Business Conference, Louisville, Kentucky, April 20, 2017
  • “A Tale of Two Industrial Properties: Securing Property Tax Assessment Reduction from Environmental Contamination,” 15th Annual Kentucky Environmental Conference, March 28, 2017
  • “Roundtable – Around the Nation:  What’s Hot, and What’s Not,” 2017 ABA/IPT Advanced Property Tax Seminar, New Orleans, Louisiana, March 23, 2017
  • "Don't Drop the Ball on Drop Shipments and Inventory Transfers," 2017 COST Sales Tax Conference and Audit Session, February 26-March 1, 2017
  • “Regional Update: Tax Advice for Companies Doing Business in Indiana and Kentucky,” “Real Property Valuations: Issues Involving the ‘Dark Store’ Theory,” 26th Annual Ohio Tax Conference, Columbus, Ohio, January 24-25, 2017
  • “State Tax Update,” Institute of Management Accountants, Indiana Wesleyan University, January 20, 2017
  • “Techniques for Resolving Sales Tax Issues and Audits,” CPA Academy/Avalara, Webinar, January 19, 2017
  • “Update from the Kentucky Department of Revenue,” KyCPA State Tax Conference, Louisville, Kentucky, November 30, 2016
  • “Property Tax Protests,” KyCPA Commercial Real Estate Conference, Louisville, Kentucky, November 10, 2016
  • “IC-DISC: Compliance Challenges in the Federal Tax Break for Exporters,” Online Compliance Panel, Webinar, November 1, 2016
  • “Issues in Managing Gross Receipts Taxes,” COST 47th Annual Meeting, Las Vegas, Nevada, October 21, 2016
  • “What CPAs Need to Know About Sales Tax Nexus,” CPA Academy/Avalara, Webinar, October 6, 2016 and July 11, 2016
  • “Federal Tax Update,” 2016 Annual Indiana Law Survey, Indianapolis, Indiana, September 23, 2016
  • “Property Tax Cases and Issues That Arose in 2016 and What to Watch for in 2017 and Beyond,” 2016 COST Fall Property Tax Workshop, Minneapolis, Minnesota, September 19, 2016
  • “Update on Federal and State Tax Developments for Kentucky Businesses,” KyCPA CPAs in Business and Industry Conference, Excellence Together, Louisville, Kentucky, September 15, 2016
  • “How to Handle a Sales Tax Audit,” CPA Academy/Avalara, Webinar, August 8, 2016 and June 6, 2016
  • “Small Business Tax Update,” KyCPA Small Business Conference, Louisville, Kentucky, June 24, 2016
  • “State Tax Administration: Audits, Assessments and Collections,” Louisville Bar Association, Louisville, Kentucky, June 23, 2016
  • “Michigan, Indiana, and Ohio Property Tax Update,” “Gross Receipts Taxes – Who Handles Them,” IPT Annual Conference, Traverse City, Michigan, June 13-14, 2016
  • “Tax & Employee Benefits Corporate Update,” BGD Corporate Law Update, Louisville, Kentucky, June 9, 2016
  • “Ethics,” “Handling an Income Tax Audit,” “Researching and Documenting Findings,” IPT 2016 Basic State Income Tax School, Englewood, Colorado, May 25-27, 2016
  • “Kentucky Tax Update,” KyCPA Financial Professionals Conference, Louisville, Kentucky, April 18, 2016
  • “Property Classification and Valuation Issues,” “Ethics in a Tax Practice,” 2016 ABA/IPT Advanced Property Tax Seminar, New Orleans, Louisiana, March 3-4, 2016
  • “Sales Tax: Update on Marketplace Fairness Act,” AudioSolutionz, Webinar, February 17, 2016
  • “Kentucky and Indiana Tax Update,” 25th Annual Ohio Tax Conference, Columbus, Ohio, January 27, 2016
  • “What CPAs Need to Know About Sales Tax Nexus,” Accounting & Financial Women’s Alliance, Jeffersonville, Indiana, January 21, 2016
  • “Completing the Circle – Panel Discussion on Managing Property Tax Disputes from Beginning to End,” “Ask the Experts – Panel of Practitioners from Accounting, Valuation and Legal Firms Addressing Issues from the Audience,” COST Property Tax Workshop, San Antonio, Texas, January 15, 2016
  • “Update on Federal and State Tax Developments for Kentucky Business,” KyCPA Professional Issues Update, Louisville, Kentucky, December 2, 2015
  • “Overview of Audits, Protest Resolution and Collection at the Kentucky Department of Revenue,” KyCPA Kentucky State Tax Conference, Louisville, Kentucky, December 1, 2015
  • "What State’s My Trust In? Can I Move It? Income Tax Situs of Trusts and Related Issues," Indianapolis Bar Association, November 18, 2015
  • “Clarifying Nexus Confusion,” “Resolving Sales and Use Tax Disputes,” National Business Institute, Louisville, Kentucky, November 6, 2015
  • “How to Handle a Sales Tax Audit,” CPA Academy/Avalara, Webinar, November 3, 2015
  • “Must Be the Money – Financial Statement Basics for Attorneys,” Louisville Bar Association, Louisville, Kentucky, October 29, 2015
  • “Sales and Use Tax Issues and Exemptions for Contractors,” KyCPA Ohio Valley Construction Conference, Elizabeth, Indiana, October 22, 2015
  • “Update on Drop Shipments,” COST 46th Annual Meeting, Chicago, Illinois, October 21, 2015
  • “Update on Federal and State Tax Developments for Kentucky Business,” KyCPA CPAs in Business and Industry Conference, Louisville, Kentucky, September 18, 2015
  • “Federal Tax Update,” 2015 Annual Indiana Law Survey, Indianapolis, Indiana, September 17, 2015
  • “Reverse Audits and Sales Tax Refunds,” AudioSolutionz, Webinar, August 27, 2015
  • “Tax Update,” KyCPA Professional Issues Update, Paducah, Kentucky, August 11, 2015
  • “What CPAs Need to Know About Sales Tax Nexus,” CPA Academy/Avalara, Webinar, July 16, 2015
  • “Substance Over Form:  Yacht or Canoe?” IPT 39th Annual Conference, San Diego, California, June 30, 2015
  • “Federal and State Tax Changes: The Impact on Small Business,” KyCPA Small Business Conference: Staying a Step Ahead, Louisville, Kentucky, June 19, 2015
  • “How to Handle a Sales Tax Audit,” CPE Think, Webinar, June 18, 2015
  • “Income Tax Filing and Compliance,” “Handling and Income Tax Audit,” “Researching and Documenting Findings,” “Ethics,” IPT 2015 Basic State Income Tax School, Salt Lake City, Utah, June 2-5, 2015

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Industries

Bellarmine College, B.A., Accounting, summa cum laude, 1989

University of Louisville, M.B.A., with distinction, 1996

University of Louisville, Louis D. Brandeis School of Law, J.D., Class Salutatorian, magna cum laude, 2001

  • Kentucky, 2001
  • Indiana, 2006
  • Ohio, 2010
  • Tennessee, 2010
  • United States Tax Court, 2004
  • U.S. District Court, Eastern District of Kentucky, 2004
  • U.S. District Court, Western District of Kentucky, 2010
  • U.S. Court of Appeals for the Sixth Circuit, 2010
  • U.S. Supreme Court, 2010
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