Partner; State Income and Franchise Tax National Leader
Mariano Sori is a partner in the firm’s State & Local Tax services practice and National Leader for State Income & Franchise Tax services. He has more than 30 years of state tax consulting experience within a public accounting environment and concentrates on income and franchise tax issues such as nexus, state tax base modifications, apportionment of income, business/non-business income, unitary taxation, gross receipt taxes, allocation of pass-through entity items, and state filing options.
Mariano performs state income tax diagnostic reviews designed to provide businesses with an assessment of their state tax position, including the identification of refund and prospective filing opportunities and the reduction of exposure in state jurisdictions. In addition, Mariano assists businesses in designing and implementing structural enhancements in order to generate long-term state income tax reductions.
Mariano consults on all aspects of state income tax, including participating in mergers and acquisition transactions, conducting due diligence reviews, representing companies on state tax controversy matters, assisting with state tax compliance, and performing state tax accrual reviews. He has worked with Fortune 1000 and mid-size companies in industries such as manufacturing, retail, consumer services, financial services, real estate, technology, and transportation.
- American Institute of Certified Public Accountants
- Chicago Tax Club
- Illinois CPA Society
- Taxpayer’s Federation of Illinois
- B.S., Accounting, State University of New York, College at New Paltz J.D., IIT Chicago-Kent College of Law
- B.S., Accounting, Indiana University