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Herman J. Marino

Herman J. Marino

Chicago, Illinois

Attorney Herman J. Marino has over 40 years of experience in all phases of income, estate, gift and employment tax compliance and litigation including preparation and review of income, estate gift and employment tax returns; negotiation of submission of delinquent returns with IRS special procedures division; federal and state audits and administrative protests; appeals to IRS district and appellate counsel; negotiation of offers in compromise and settlement of IRS levies/liens; income estate and gift tax planning for high net worth individuals, small and mid-sized corporations, limited liability companies, subchapter S corporations, general and limited partnerships; formation of domestic and offshore trusts and other asset-protection devices; and tax planning for nonresident aliens and departing U.S. employees.

He also has over 30 years experience in all phases of tax and commercial litigation in U.S. District Courts, U.S. Tax Court, and the U.S. Court of Federal Claims. (Representative list of trials supplied upon request.)

Year Joined Firm

  • 1986

Areas of Practice

  • Business Tax Planning and Compliance
  • Commercial Litigation
  • Probate and Estate Planning and Litigation

Bar Admissions

  • Illinois
  • U.S. Supreme Court
  • U.S. District Court, Northern District of Illinois
  • U.S. Court of Appeals, 4th and 7th Circuits
  • U.S. Tax Court
  • U.S. Court of Federal Claims


Published Works

  • The U.S. Taxation of Foreign Exchange Gains and Losses: An Analysis of the Treasury Discussion Draft, Presentation given before the University of Chicago Tax Institute,Taxes , December, 1981
  • The Partnership Anti-Abuse Regulation: The Treasury Redefines the Intent of Subchapter K, Taxes, April, 1995
  • The Slow Crawl Toward Emasculating the Foreign Trust: The Foreign Trust Provisions of the Small Business Job Protection Act of 1996


  • Presentations On Tax Topics given Before World Trade Institute, American Management Association and Tax Executives Institute
  • Lecturer in International Taxation, Arthur Andersen Training Center, St. Charles, Illinois, 1976 - 1979
  • Adjunct Professor in Business Law, North Park University, Chicago, Illinois, 1980 - 1984

Professional Associations and Memberships

  • Illinois Bar, Member

Past Employment Positions

  • Commerce Clearing House, Inc., Riverwoods, Illinois, Senior Editor, 1994 - 1996
  • Diamond Shamrock International Company, Dallas, Texas, Manager-Tax Research and Planning, 1984 - 1986
  • Price Waterhouse, Chicago, Illinois, International Tax Section, 1979 - 1984
  • Arthur Andersen, Chicago, Illinois, Tax Accountant, 1976 - 1979