I am a partner in the state and local tax (SALT) group based in the Chicago office of Reed Smith LLP. For the past 22+ years, my primary practice area has been state tax controversy, including representing clients in state audits, at the Illinois Independent Tax Tribunal, the Informal Conference Board, administrative hearings, and judicial litigation at all levels throughout the United States. While I represent clients nationally, my core focus is Illinois, Missouri, City of Chicago and Cook County. In addition to tax litigation, I regularly counsel businesses and individuals on how to reduce their state tax liabilities across all states and tax-types, including franchise, income, gross receipts, sales and excise taxes. State tax matters in which I regularly defend and counsel clients, include nexus, apportionment, business/nonbusiness income, unitary business groups, sales sourcing, exemptions, and false claims and class-action consumer fraud cases. I also have substantial experience in the area of state taxation of aircraft, rail cars, vessels and other transportation and leased equipment.Prior to entering private practice, I was the Deputy General Counsel for Income Tax for the Illinois Department of Revenue. I am active in the SALT community in Illinois as past Chair of the SALT Committee for the Illinois State Bar Association, and am currently on the Board of Trustees of the Taxpayers’ Federation of Illinois, and am a member of the Illinois Department of Revenue’s Director’s Advisory Group and Illinois Chamber of Commerce Tax Institute. I also frequently speak before national state tax association, like COST, IPT, TEI, and similar local groups, and publish articles in national state tax publications, like Bloomberg Law, Tax Notes and Law360. Contact me at DDorner@reedsmith.com and 312.207.2402.