Mary Kay McCalla Martire focuses her practice on state and local tax disputes. She helps clients with audits, tax-related litigation, letter rulings and settlement conferences. Mary Kay has experience resolving disputes involving income, sales and use, utility and telecommunications taxes, as well as premium and retaliatory tax.
Mary Kay has an extensive litigation background in state and federal court, as well as administrative tribunals. She has particular experience in the defense of qui tam (whistleblower) claims filed in the state tax arena, and has won the dismissal of many Illinois False Claims Act cases. Mary Kay played a key role in most of the reported decisions issued by the Illinois appellate court in this area over the last decade. She also has experience defending clients against class action and consumer fraud claims.
In the insurance arena, Mary Kay frequently advises clients on state tax matters concerning captive insurance. Mary Kay has represented clients in a number of state insurance tax litigation matters, including serving as the principal trial attorney for a group of insurance companies that successfully challenged the constitutionality of the Illinois Privilege Tax (Milwaukee Safeguard Ins. Co. v. Selky, 179 Ill.2d 94 (1997)).
Mary Kay is a member of the Firm’s Pro Bono Committee and was one of the recipients of the Chicago Office 2014 Pro Bono Service Awards. She is editor of the Firm’s State Tax Blog, InsideSALT.com.
Won Appellate Court verdict affirming dismissal of qui tam claim for over $1 million in attorneys’ fees. State of Illinois ex. rel. Stephen B. Diamond P.C. v. SR/Ecom, Inc., 2018 IL App. (1st) 172612
Won bench trial verdict for taxpayer in qui tam suit alleging failure to collect and remit sales tax on shipping charges. State of Illinois ex. rel. Stephen B. Diamond, P.C. v. Treasury Wine Estates Americas Co., No. 14 L 7563 (Aug. 30, 2016)
Won two appellate court rulings affirming the dismissal of qui tam lawsuits (State ex rel. Beeler, Schad & Diamond, P.C. v. Burlington Coat Factory Warehouse corp., 369 Ill. App. 3d 567 (1st Dist. 2006); People ex rel. Schad Diamond & Sheddon, P.C. v. QVC, Inc., 2015 IL App (1st) 13299 (April 21, 2015)) and obtained circuit court orders dismissing several other qui tam cases
US District Court for the Central District of Illinois
US District Court for the Northern District of Illinois (trial bar)
US District Court for the Eastern District of Michigan
Illinois Supreme Court
Michigan Supreme Court