Overview


Catherine (Cate) A. Battin represents clients in state and local tax controversies at the audit, administrative and judicial levels in numerous jurisdictions. She provides national state tax strategies for clients on a full range of state tax issues, including income tax apportionment, nexus, combination and sales tax characterization of products and services. She has defended numerous internet sellers in cases brought under the Illinois False Claims Act alleging fraudulent failures to collect and remit use tax.

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Results


  • Negotiated very favorable settlements with the Illinois Department of Revenue, including several complete concessions
  • Negotiated prospective compliance-only settlements with the City of Chicago relating to the Personal Property Lease Transaction Tax
  • Defended successfully numerous internet retailers against claims brought under the Illinois False Claims Act

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Recognition


  • The Best Lawyers in America 2018 and 2019, Tax Law
  • Law & Politics 2009, Rising Star
  • Women in Tax Leaders, International Tax Review, 2016 and 2017

Community


  • Taxpayers’ Federation of Illinois, board of trustees
  • Chicago Bar Association, chair of State & Local Tax Committee, 2013 to 2014

Credentials


Education
Chicago-Kent College of Law, LLM, Taxation, with honors, 2005
DePaul University College of Law, JD, 1999
Lake Forest College, BA, 1993

Admissions
Illinois

Courts/ Agencies
US District Court for the Northern District of Illinois

February 23, 2015

Decoding Combination: What Is a Unitary Business

December 1, 2014

Demystifying the Sales Factor: Conduit Receipts

September 22, 2014

Demystifying the Sales Factor: Foreign Receipts

July 21, 2014

Demystifying the Sales Factor: Passthrough Receipts

May 19, 2014

Demystifying the Sales Factor: Market-Based Sourcing

March 17, 2014

Demystifying the Sales Factor: Classifying Receipts

January 21, 2014

Demystifying the Sales Factor: Costs of Performance

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