Richard C. Call focuses his practice on a broad range of state and local tax matters, including litigation, advisory, and transactional work. He represents clients in proceedings before administrative bodies, trial courts, and appellate courts across multiple jurisdictions.

Corporate Income Tax Litigation and Transactions: Richard has significant experience with all major areas of corporate income tax, advising clients on complex issues such as nexus, apportionment, addbacks, transfer pricing, and combination . He represents clients on transfer pricing and alternative apportionment issues in various states, including Alabama, Louisiana, and South Carolina. He also regularly works with clients to evaluate and efficiently structure state income and franchise tax related to mergers, acquisitions, and other strategic transactions.

Sales Taxes and Company Business Models: Richard advises clients on sales tax issues that are affecting their overall business models, helping companies structure transactions to mitigate sales tax exposure, which often results in significant savings. As states increasingly expand the taxation of software, digital products, and services, he assists companies in identifying and managing their exposure to such taxes, particularly in advance of mergers, acquisitions, and other liquidity events.

Personal Income Tax Residency: Richard routinely advises clients on residency for various states, including New York, Massachusetts, California, and Illinois

Speeches and Publications: Richard frequently speaks on state and local tax issues and has presented before organizations such as the NYU SPS Annual Institute on State and Local Taxation, the Council On State Taxation, the Tax Executives Institute, and the Practising Law Institute. He also publishes frequently on state and local tax topics, with articles appearing in several publications, including Tax Notes State, Bloomberg BNA Weekly State Tax Report, Bloomberg BNA Multistate Tax Report, Tax Executive, Journal of State Taxation, Boston Business Journal, and NYU SPS Annual Institute on State and Local Taxation.

Michael Hilkin represents clients in all aspects of complex state and local tax matters. He has a particular focus on tax controversy and transactional issues relating to state and local income, franchise, sales and use, gross receipts, and other business taxes. Michael has extensive experience handling state and local tax issues before US administrative and judicial systems, including arguing cases before state courts and state supreme courts. He also regularly advises clients on personal income tax issues, especially those concerning residency.

Michael frequently speaks on state and local tax issues before the Council on State Taxation, Tax Executives Institute, the New York University Institute on State Taxation, the Paul J. Hartman SALT Forum, and the Institute for Professionals in Taxation.

Stephen (Steve) P. Kranz is a tax lawyer who solves tax problems differently. Over the course of his extensive career, Steve has acquired specific skills and developed a unique approach that helps clients develop and implement holistic solutions to all varieties of tax problems. He combines strategic thinking with effective skills for the courtroom, the statehouse and the conference room.

Steve helps clients prevent and resolve tax problems throughout their life cycle, starting with tax planning, compliance, financial statement implication analysis, audit defense and litigation, legislative monitoring and advocacy, and the formation and leadership of taxpayer coalitions. Steve developed many of these techniques as a litigator for the US Department of Justice, Tax Division, as chief counsel for the District of Columbia’s Office of Tax and Revenue, and further refined them during his tenure as general counsel for the Council on State Taxation (COST).

Steve practices at the forefront of state and local tax issues, including developments in the world of cloud computing, artificial intelligence such as ChatGPT and digital goods and services. He helps clients understand tax threats and opportunities, and develop holistic solutions, no matter the tax issues or jurisdiction. He also brings this same skill set to the highly challenging world of unclaimed property.

Steve represents Fortune 100 companies in litigation while working to address the larger tax policy questions through state legislatures, the US Congress, the National Conference of State Legislatures, the National Governors Association, the Multistate Tax Commission and the Streamlined Sales Tax Governing Board. His background has taught him that standalone litigation is not always the most efficient manner of solving a tax problem or preventing its spread – thus, he often works to address problems by taking advantage of tax policy points of entry offered by state and local governments.

Steve has authored articles for professional publications, speaks at national conferences and is interviewed frequently by journalists covering state and local tax developments. He has appeared before the US House Judiciary Committee as an expert on alternative approaches to the Internet Sales Tax issues, and in a similar capacity before other government agencies. Steve serves as outside counsel on state tax and unclaimed property matters for the Entertainment Software Association, the National Retail Federation, the Retail Industry Leaders Association and CompTIA.

Peter Lu is Global Head of the Firm’s China Practice. He advises clients on their most strategic mandates, with a particular focus on corporate matters, complex restructurings and strategic litigation. Across these three core areas, Peter advises clients on cross-border M&A, joint ventures, directors’ duties, governance matters, complex restructurings, disputes, crisis management and more. He advises private, public and state-owned enterprises across a number of industries, including healthcare, financial services, media, infrastructure, consumer, energy, transportation and professional services.

Peter is acknowledged for the time he takes in getting to know his clients’ legal and commercial objectives, his skillful negotiation, his ability to see the “big picture” and his solution-driven approach. Legal 500 comments: “Peter is a first class lawyer and deal maker, crossing both China and the West … He anticipates moves, offers pragmatic solutions to complex problems with excellent around the clock client care.”

Peter has taught M&A, governance and litigation courses at Peking University, Tsinghua University, Oxford University, Nottingham University, Vrije University Amsterdam and China Banking and Insurance Regulatory Commission (CBIRC). He has also been invited to testify on the issues of UK-China trade, and most recently, the NSI Act, before the UK Parliament.

Matthew (Matt) Madden is a first-chair trial lawyer and a fellow of the American College of Trial Lawyers who has tried more than 25 federal criminal trials. The former chief of the Criminal Division of the US Attorney’s Office (USAO) in Chicago, he leverages his more than 15 years with the US Department of Justice (DOJ) when handling white-collar and regulatory enforcement matters, internal investigations, compliance matters and complex civil litigation for clients.

Matt is the Chicago lead of McDermott’s Litigation Practice Group and co-lead of the criminal investigations and prosecutions practice. He regularly represents executives, physicians, health systems, and companies in civil and criminal government investigations, including matters before and litigation against, DOJ, the US Securities & Exchange Commission (SEC), and the Office of Inspector General for the United States Department of Health and Human Services, among other agencies. Matt leads sensitive internal investigations and responds to government inquiries across a broad array of subject matters and areas of law, with a particular focus on matters involving accounting, antitrust, the False Claims Act, insider trading, securities fraud, healthcare fraud, trade fraud, bribery, and wire fraud.

Matt previously held numerous supervisory positions at the USAO, including criminal chief, chief of general crimes, and deputy chief of financial crimes. As criminal chief, he led approximately 125 assistant US attorneys in the Criminal Division, supervised the USAO’s most complex, high-profile investigations, and oversaw the implementation and development of the USAO’s policies.

During his tenure as a federal prosecutor, Matt was regarded as one of the top trial lawyers at the USAO. He led the successful 11-week trial against the former senior executives of Outcome Health for a $1 billion corporate, bank, and investor fraud scheme in a case that Crain’s Chicago Business called “one of the most high-profile and lengthy white-collar cases in Chicago history” and “a high-profile victory for the federal prosecutors in a complex and messy case that was largely circumstantial.” During another year, Matt tried eight cases, seven as first chair. He is also a seasoned appellate lawyer, having handled more than 15 appeals before the US Court of Appeals for the Seventh Circuit, with 10 oral arguments.

Matt has led and supervised dozens of trials and hundreds of investigations involving nearly every type of federal criminal offense, including securities fraud, healthcare fraud, insider trading, money laundering, Racketeer Influenced and Corrupt Organizations Act offenses, cybercrimes, bank fraud, mail and wire fraud, and terrorism. He worked closely with DOJ Criminal Division components, including the Fraud Section, and conducted numerous grand jury investigations that involved parallel securities fraud investigations by the SEC. Matt’s extensive experience and deep government ties are instrumental to advising clients facing government enforcement matters.

Before joining the USAO, Matt was an associate at McDermott and clerked for Judge Larry J. McKinney of the US District Court for the Southern District of Indiana and Judge William J. Bauer of the Seventh Circuit. In addition to his legal practice, he is guest faculty for trial advocacy at the University of Chicago Law School and has served in other faculty positions at law schools and the DOJ National Advocacy Center throughout his career.

Caitlyn M. Campbell, a former US Securities & Exchange Commission (SEC) Enforcement Attorney, co-leads the firm’s SEC enforcement practice. She represents clients in SEC investigations, securities class action and derivative litigation and compliance matters. With more than two decades of experience in public service and private practice, Caitlyn advises on complex issues involving alleged violations of federal securities laws, including accounting fraud, disclosure and internal controls-related violations, regulatory violations by investment advisers and broker-dealers, insider trading, market abuse, anti-corruption and Foreign Corrupt Practices Act (FCPA) violations and whistleblower claims. She also assists companies in developing training programs and compliance policies and procedures.

Before joining McDermott Will & Schulte, Caitlyn served eight years at the SEC, including as Senior Counsel to the Directors of Enforcement, assisting with the management of the Commission’s largest division. At the SEC, Caitlyn led all aspects of investigations involving accounting fraud, complex insider trading schemes, market abuse, market manipulation, misappropriation of investor funds, investment adviser fraud and the Immigrant Investor Program. She also coordinated complex, cross-border investigations with foreign regulators. In addition to her investigative work, Caitlyn co-chaired the New England region committee that focused on proactively identifying accounting and disclosure fraud and served as liaison to both the SEC’s national Financial Reporting and Audit Group and the Boston FBI.

Caitlyn has conducted numerous internal investigations for major public companies, their boards of directors, and board committees.  She has represented public companies, audit firms, senior executives, registered investment advisers, hedge funds and private equity firms in matters before the SEC, US Department of Justice (DOJ), and the Financial Industry Regulatory Authority (FINRA). Her litigation experience includes representing corporations, directors, and officers in securities class actions and shareholder derivative suits. She has also advised clients in Special Purpose Acquisition Company (SPAC)-related litigation and SEC investigations.

A frequent speaker on enforcement, accounting fraud, and internal investigations, Caitlyn is recognized for her deep understanding of the intersection between regulatory expectations and corporate governance.

Edward L. Froelich represents domestic and foreign public corporations, privately held companies, partnerships, trusts and individuals across the spectrum of federal tax controversies, including audits, trials and appeals. Ed’s clients include businesses, business owners and investors with operations and interests in the financial services, technology, real estate, healthcare and other industries.

A former trial attorney for the Tax Division of the US Department of Justice, Ed draws on his Justice experience to provide effective advocacy in Internal Revenue Service examination and appeals and in litigation before federal courts. Among other issues, Ed has successfully represented clients in disputes involving transfer pricing, worthless stock deductions, cross-border transactions, tax credits, income tax accounting, insurance, employment tax, accounting method issues and a variety of penalty assessments.

Ed also advises concerning privilege and work product questions and reporting obligations, including the obligation to file information returns such as those relating to the Form 1099 series, Form 1098, FinCEN 114, FATCA and employment taxes.

Ed is the author of several issues of the United States chapters of The Tax Disputes and Litigation Review and The Transfer Pricing Review, published by Law Business Research. He is a co-author of BNA’s Privilege in Tax and Accounting Matters (T.M. 635) and The Section 7525 Tax Practitioner-Taxpayer Privilege and Related Issues (Accounting Policy and Practice Series No. 5511).

After earning his law degree, Ed served as a law clerk for the Honorable John P. Wiese of the US Court of Federal Claims.