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.
Cate regularly speaks on state and local tax matters before groups that have included the Tax Executives Institute, the Chicago Tax Club and the Chicago Bar Association. Prior to joining McDermott, she worked at a major international accounting and consulting firm, where she focused exclusively on state and local taxes.
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
- Obtained a favorable ruling on a motion for summary judgment on behalf of a large grocery chain
- Serves as counsel for one of the world’s largest pharmaceutical companies in numerous jurisdictions, including Colorado, Illinois, Minnesota and Massachusetts
Recognitions
- Chambers USA, Tax: Controversy, 2024
- Best Lawyers in America, Tax Law, Chicago, 2018-2025
- Legal 500 US, 2021, 2022 and 2024
- International Tax Review, World Tax, 2016-2025
- Law & Politics, Rising Star, 2009
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
