Adam P. Beckerink leads the State and Local Tax group. Mr. Beckerink represents multinational corporations and high-net-worth individuals in tax disputes, controversies and litigation with revenue authorities throughout the United States. His practice spans all aspects of the tax planning and dispute resolution process, including audit, litigation and appeals in matters including state False Claims Act tax defense, state tax refund class action defense, individual residency, telecommunications excise tax, and sales and income tax.
Through both litigation and settlement, Mr. Beckerink has resolved difficult state tax matters before administrative appeal boards, tax tribunals and courts in Illinois and throughout the United States. He advises diverse U.S.- and non-U.S.-based multinationals on all aspects of state income, franchise, sales and use tax and unclaimed property issues, including nexus, business/nonbusiness income, unitary business principles and U.S. constitutional concepts.
Mr. Beckerink also counsels on multistate and federal tax planning and the tax aspects of mergers and acquisitions. He has published numerous articles on tax law and is a frequent speaker on a broad range of state and local tax issues. Mr. Beckerink is also active in pro bono work, representing veterans before the U.S. Department of Veterans Affairs.
Mr. Beckerink is a graduate of the Georgetown University Law Center (LL.M., 2006), the University of Maryland School of Law (J.D., 2004) and Shenandoah University (B.A., 2001).
Admissions
- Illinois
- Maryland
- Washington, D.C.
Education
- Georgetown University Law Center, LL.M., Taxation, 2006
- University of Maryland School of Law, J.D., with honors, 2004
- Shenandoah University, B.A., 2001
Experience
- Duane Morris LLP
- Partner, 2022-present - Morgan, Lewis & Bockius
- Partner, 2018-2022 - Baker & McKenzie LLP
- Partner, 2016-2018 - Reed Smith LLP
- Associate and Counsel, 2011-2016 - Bryan Cave LLP
- Associate, 2008-2011
Professional Activities
Council on State Taxation
Institute for Professionals in Taxatin (IPT)
Massachusetts Taxpayers Foundation
Taxpayers Federation of Illinois
Tax Executives Institute
- American Bar Association
- State and Local Taxes Committee Law360 U.S. Editorial Advisory Board, 2019
Chicago Tax Club
- Chicago Bar Association
- State and Local Tax Committee - Illinois State Bar Association
- State and Local Tax Committee - Illinois Chamber of Commerce
- Tax Institute
Honors and Awards
- Thomson Reuters Stand-out Lawyer, 2024
Listed in The Legal 500, 2019
Acristas Star Attorney (nominated by client)
Representative Matters
Representing PCM, Inc. before the Ohio Supreme Court in a dispute with the state, which claims PCM is responsible for paying $698,632 in use taxes, penalties and interest for supplies bought for its building in New Albany, Ohio.
Selected Publications
- Co-author, "New Illinois State Tax Law Deepens Controversy and Complications for Out-of-State Retailers," Duane Morris Alert, August 12, 2024
- Co-author, "New York-New Jersey Remote-Work Tax Feud Needs US Intervention," Bloomberg Tax, August 10, 2023
Co-author, “Illinois Makes Significant Changes to Tax Code,” LawFlash, June 25, 2021 (Updated September 16, 2021)
Co-author, “Illinois Makes Significant Changes to Tax Code,” ISBA State and Local Taxation, August 6, 2021
Co-author, “State and Local Tax Responses to COVID- 19,” LawFlash, April 14, 2021
Co-author, “Beware States Offering Unilateral Advance Pricing Agreements for Transfer Pricing,” LawFlash, August 26, 2020
Co-author, “Taxpayer-friendly Cares Act Provisions Have State Income Tax Implications,” LawFlash, June 4, 2020
Author, “State Revenue Agencies Invest in Transfer Pricing Resources,” LawFlash, May 6, 2020
Co-author, “Pennsylvania Administratively Sets Bright-Line Economic Nexus Threshold for Corporate Net Income Tax,” LawFlash, October 3, 2019
Co-author, “Businesses Beware: California Extends Tax Reach to Out-of-State Sellers and Marketplace Facilitators,” LawFlash, April 30, 2019
Co-author, “Four States Sue Federal Government to Invalidate Cap on State and Local Tax Deduction,” LawFlash, July 18, 2018
Co-author, “Supreme Court Overturns Physical Presence Standard for Establishing Sales Tax Nexus,” LawFlash, June 21, 2018
Author, “Illinois Weighs In on Federal Tax Reform,” LawFlash, March 21, 2018
Co-author, “State Tax Implications of Federal Tax Changes to Section 162(m),” LawFlash, March 12, 2018
Media Hits
- Quoted, "Avoiding Retirement Withdrawal Taxes Can Be Tricky, Advisors Say," Financial Advisor, March 27, 2023
- Quoted, "Building Materials Use Tax Dispute Aired at Ohio Supreme Court," Bloomberg Law, March 8, 2023
- Quoted, "State and Local Tax Cases to Watch in 2023," Law360, January 2, 2023
Quoted, “4 Things To Know About State Transfer Pricing Efforts In 2021,” Law360, January 29, 2021
Quoted, “E-Commerce Beware: Sales Taxes Could be Coming to a State or Locality Near You,” Forbes, August 7, 2018
Quoted, “States Take Feds to Court with ‘Creative Arguments’ over the SALT Cap,” Accounting Today, August 7, 2018
Quoted, “Nickel & Dime: eBay, Online Retailers Warn SCOTUS Could Unleash Lawsuit Torrent vs Sellers Over Taxes,” Cook County Record, June 18, 2018
Selected Speaking Engagements
- Co-presenter, "New York & New Jersey – Enhanced Unclaimed Property Audit Enforcement," BDO USA Webinar, August 24, 2022
- Co-presenter, "You've Been Served: Ways to Defend Against Consumer Class Actions and False Actions Controversy," 2022 Annual Conference of the Institute of Professionals in Taxation, June 27, 2022
“Unique Ways to Challenge Local Taxes,” American Bar Association Tax Committee, January 2022
“State and Local Tax Trends Affecting Technology Companies,” Webinar, June 8, 2021
“State Transfer Pricing Enforcement: State Efforts and Taxpayer Best Practices,” Webinar, May 28, 2020
“The New Normal: Living in the Time After Wayfair (A Discussion of Economic Nexus),” May 21, 2020
Tax Controversy Seminar, The Tax Executives Institute (TEI) Los Angeles Chapter, Los Angeles, February 27, 2020
“Unclaimed Property: What You Need to Know & Best Practices,” Webinar, January 16, 2020
2019 Annual Meeting of the California Tax Bar and California Tax Policy Conference, November 6, 2019
“Unclaimed Property Goes Tech,” Webinar, May 30, 2019
“A Closer Look: State Tax and Practical Implications of the US Supreme Court’s Decision in South Dakota v. Wayfair – Part II: Practical Implications for Retailers,” Webinar, June 28, 2018
“A Closer Look: State Tax and Practical Implications of the US Supreme Court’s Decision in South Dakota v. Wayfair – Part I: Overview of Decision and State Tax Implications,” Webinar, June 26, 2018
“State and Local Tax for Tech,” 2018 Technology May-rathon, May 31, 2018
14th Annual Retail and Ecommerce Roundtables, March 20-21, 2018