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Lawyer Profile

Image of Mark F. Sommer

Mark F. Sommer

Frost Brown Todd LLC
  • Recognized Since:
    1995
  • Recognized in:
    Litigation and Controversy - Tax
    Tax Law
  • Law School:
    University of Cincinnati
  • Website:
    http://www.frostbrowntodd.com
  • E-mail:
    msommer@fbtlaw.com
  • Languages:
    English
  • Location:
    400 West Market Street, Suite 3200
    Louisville, KY 40202-3363
"Mark Sommer has outstanding tax expertise combined with exceptional client service."
"What comes to mind when I think of Mark Sommer is great advice in a strong teaming environment with our internal tax group. Ashland, Inc. has been using Mark Sommer for many years, and he has helped us resolve numerous issues."
Read More Client Comments
  • Lawyer Bio
  • Client Comments
  • Firm Details
  • News & Media
  • Case History

Lawyer Bio

Now in his 29th year of private practice, Mr. Sommer's comprehensive practice focuses on controversy, litigation and planning relating to tax matters, primarily state and local tax matters and incentives.  He has been involved as counsel in well over a thousand controversies and disputes successfully resolving  countless tax issues before the administrative and judicial systems of numerous jurisdictions, and assisted in hundreds of transactions and planning situations providing strategic advice.

Mr. Sommer is a Fellow in the American College of Tax Counsel, one of only four from the Commonwealth of Kentucky and also is a recognized "Super Lawyer" in Kentucky.  Mark has also been recognized as one of the Best Lawyers in America for twenty years in Tax Law and in Litigation & Controversy - Tax and was honored by State Tax Notes as one of its two "Practitioners of the Year" in 2015 and one of its "persons of the Year" in 2013 making him the first so recognized two times.  He serves on several American Bar Association, Section of Taxation committees and projects, currently serving as Vice-Chair of the Committee on State and Local Tax.  He was recently appointed by Gov. Bevin to serve on the Kentucky Lottery Corporation Board and also serves on the Advisory Boards of the Paul J. Hartman Memorial State and Local Tax Forum at Vanderbilt University, the Journal of State Taxation, the Deloitte Center for Multistate Taxation at the University of Wisconsin-Milwaukee, the Bloomberg BNA Multistate Tax Advisory Council, the CCH Multistate Corporate Tax Guide, and State Tax Notes.

Mr. Sommer has written extensively in the area of state and local taxation.  His articles have appeared in numerous publications, including several Institute for Professionals in Taxation (IPT) publications, authoring the Kentucky Chapter of the ABA's Property Tax Deskbook, various Council on State Taxation (COST) publications, State Tax Notes, The Journal of State Taxation, Tax Notes, The Journal of Property Taxation, Bloomberg BNA's Multistate Tax Advisor, The Tax Lawyer, and still many others.  He also was the Contributing Editor of CCH's Guidebook to Kentucky Taxes (all editions), and serves as General Editor of Lexis Nexis Tax Practice Insights for Kentucky.

Mr. Sommer is a frequent speaker and lecturer on state and local tax matters at conferences, forums and groups such as IPT, Hartman SALT Forum, Deloitte & Touche Multi-State Tax Institute, Kentucky Society of CPAs, COST, Tax Executives Institute, Georgetown's Advanced State and Local Tax Conference, Ohio Tax Conference, Kentucky Bar Association (past Tax Section Chair), Louisville Bar Association (past Tax Section Chair), and the American Bar Association.  He previously served as Chair of the SEATA Industry Council. 

Mr. Sommer obtained his JD from the University of Cincinnati College of Law and his BSBA from Xavier University.

Contact Mark by email at msommer@fbtlaw.com.

Read more on firm website
  • Education
  • Bar Admissions
  • Affiliations
  • Award List
  • Additional Information
  • Lawyer of the Year Badge
  • Lawyer of the Year Badge

Education:

  • University of Cincinnati , J.D., graduated 1988
  • Xavier University, BSBA, graduated 1985

Bar Admissions:

  • Kentucky, Bar Association
  • Kentucky, Supreme Court, 1988
  • Kentucky, U.S. District Court, Western District of Kentucky, 1988
  • United States, Tax Court, 1988
  • Kentucky, U.S. District Court, Eastern District of Kentucky, 1989
  • United States, Court of Federal Claims, 1989
  • United States, Court of Appeals for the Sixth Circuit, 1989
  • Illinois, District Court, Northern District of Illinois, 1990
  • United States, Supreme Court, 1995
  • Indiana, District Court, Southern District of Indiana, 2000
  • United States, Court of Appeals for the Eleventh District, 2006

Affiliations:

  • American Bar Association (Section on Taxation, Committee on State and Local Taxes) - Vice Chair
  • CCH/Thomson Reuters Kentucky State Tax Reporter - Practitioner Commentator
  • Council on State Taxation (COST) - Firm Representative
  • Council on State Taxation (COST) COIN Network - Member
  • Deloitte Center for Multistate Taxation at the University of Wisconsin-Milwaukee - Advisory Board Member
  • Federal Bar Association (Section of Tax) - Member
  • Gov. Matt Bevin (R) Transition Team Steering Committee - Member and Chair, Justice and Public Safety Cabinet Team
  • Independent SALT Alliance (ISA) - Kentucky Delegate
  • Institute for Professionals in Taxation (IPT) - Firm Representative
  • Journal of State Taxation (CCH, a Wolters-Kluwer Business) - Advisory Board Member
  • Kentucky Bar Association (Section of Taxation) - Member
  • Kentucky Chamber of Commerce and Greater Louisville, Inc. (GLI) - Member
  • LexisNexis Practice Insights - General Editor for State of Kentucky
  • Louisville Bar Association (Section of Tax, including past service as Chair and other positions) - Member
  • Multistate Corporate Tax Guide (CCH, a Wolters-Kluwer Business) - Advisory Board Member
  • Multistate Tax Report (Bloomberg BNA Tax Management) - Advisory Board Member
  • National Association of Property Tax Attorneys (NAPTA) - Kentucky Delegate
  • National Association of Railroad Trial Counsel - Firm Representative
  • National Association of State Bar Tax Sections (NASBTS) - Executive Committee Member, Past Chair and President
  • Paul J. Hartman/Vanderbilt University School of Law State and Local Tax Forum - Advisory Board Member
  • Republican National Lawyers Association - Member
  • Southeastern States Tax Administrators Association - Firm Representative
  • State Tax Notes (Tax Analysts) - Advisory Board Member
  • Tax Analyst's State Tax Notes - Advisory Board Member
  • Tax Analyst's State Tax Notes - Kentucky Correspondent
  • Tax Counsel Network (TCN) - Member
  • US Law Group, SALT Committee - Member

Named "Lawyer of the Year" by Best Lawyers for:

  • Litigation and Controversy - Tax, Louisville (2018)
  • Litigation and Controversy - Tax, Louisville (2016)
 

Recognized in The Best Lawyers in America for work in:

  • Litigation and Controversy - Tax
  • Tax Law
 

Awards:

  • Louisville Business First profile, Playing a Winning Game, Attorney Mark Sommer Guides Legal Matters for Sports Arena (August 2007)
  • Louisville Magazine, Survey of Louisville's Most Powerful People Under 45 (January 2005)
  • Louisville Magazine, Top Dogs, Survey of Louisville's Most Powerful People Under 45 (January 2003)
  • Louisville Magazine, Top Lawyers (2006-2015)
  • Member of the American College of Tax Counsel (ACTC) (1 of only 4 in Kentucky), Elected Fellow in 2008
  • Multiple year recipient of Peer-Rated "AV" Rating [highest possible] from Martindale-Hubbell Legal Publishing in Taxation and in Litigation-Taxation practice areas
  • Profiled in Tax Intelligence Report (August 2008)
  • Recognized as one of the "Top 50 Attorneys in Kentucky" in the 2008 and 2009 Kentucky Super Lawyers Compilations
  • Recognized in various past and presents editions of Who's Who in America-Law, National Directory of Who's Who of Executives and Professionals, Who's Who Among American Law Students, National Dean's List, Who's Who in the World and Who's Who Legal USA: Co
  • Who's Who Legal USA: Corporate Tax and Who's Who Registry of National Business Leaders
  • Recognized in the 2007 - 2014 Kentucky Super Lawyers Compilations
  • Legal Leaders 2013 Recipient
  • Kentucky Super Lawyers 2007-2016
  • The Best Lawyers in America, both in Tax Law and Litigation & Controversy-Tax, 1994-2016 (20 year award)
  • State Tax Notes 2013 "Persons of the Year" Recipient, December 2013
  • State Tax Notes 2015 "Practitioner of the Year" Recipient, December 2015

Areas of Expertise:

  • State and Local Tax
 

Attorney Client Comments

"Mark Sommer has outstanding tax expertise combined with exceptional client service."

"What comes to mind when I think of Mark Sommer is great advice in a strong teaming environment with our internal tax group. Ashland, Inc. has been using Mark Sommer for many years, and he has helped us resolve numerous issues."

"Mark F. Sommer has represented my company in a number of tax controversies. He has been able to settle issues with taxing authorities using a common sense and efficient approach. This has saved the taxing authorities and me time and effort by avoiding further efforts in prosecuting issues. I would particularly recommend Mark for Kentucky income and non-income tax issues. His staff is also very helpful. "

"I have worked with Mark Sommer since I moved to Lexington in 1996. Mark has represented Lexmark on several matters and always brings the highest level of professionalism, deep knowledge of KY law, and his many contacts to get the best answer on each issue. I have also worked with Mark on tax policy issues through the KY Chamber of Commerce, and Mark willingly brings his deep understanding of KY law to help promote a better business tax environment in the state."

"Mark F. Sommer has represented Fifth Third Bank in a number of tax related matters before the Kentucky Department of Revenue and the Kentucky Department of Transportation. He has brought extensive experience and outstanding technical skills to each of these engagements and has a well-grounded understanding of the regulatory environment in Kentucky. Equally if not more important he has broad and deep personal relationships with many key individuals within the various Cabinets and those relationships have proven invaluable in fashioning favorable outcomes for his client."

Firm Details

Image for Frost Brown Todd LLC View Firm Profile
Frost Brown Todd LLC
http://www.frostbrowntodd.com
 
Headquarters
400 West Market Street, Suite 3200
Louisville, KY 40202-3363
(502) 589.5400
12 Office Locations
in 1 Country

United States

United States

Indiana

Indiana

Indianapolis, IN

201 North Illinois Street, Suite 1900

Indianapolis, IN 46204-4236

United States

(317) 237.3800

Get Directions

Kentucky

Kentucky

Florence, KY

7310 Turfway Road, Suite 210

Florence, KY 41042-1374

United States

(859) 817.5900

Get Directions

Lexington, KY

Lexington Financial Center, Suite 2800

250 West Main Street

Lexington, KY 40507-1749

United States

(859) 231.0000

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Ohio

Ohio

Cincinnati, OH

Great American Tower, Suite 3300

301 East Fourth Street

Cincinnati, OH 45202

United States

(513) 651.6800

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Columbus, OH

One Columbus, Suite 2300

10 West Broad Street

Columbus, OH 43215-3484

United States

(614) 464.1211

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West Chester, OH

9277 Centre Point Drive, Suite 300

West Chester, OH 45069-4866

United States

(513) 870.8200

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Pennsylvania

Pennsylvania

Pittsburgh, PA

501 Grant Street, Union Trust Building, Suite 800

Pittsburgh, PA 15219

United States

(412) 513.4300

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Tennessee

Tennessee

Nashville, TN

The Pinnacle at Symphony Place, Suite 1900

150 Third Avenue South

Nashville, TN 37201

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(615) 251.5550

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Texas

Texas

Dallas, TX

100 Crescent Court, Suite 350

Dallas, TX 75201

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(214) 545.3472

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Virginia

Virginia

Ashland, VA

201 North Highway, Suite 302

Ashland, VA 23005

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(804) 648.8800

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West Virginia

Charleston, WV

500 Virginia Street, East, Suite 1100

Charleston, WV 25301

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(304) 345.0111

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News & Media

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Attorney Case History

Kentucky Department of Revenue v. Mark F. Sommer, Civil Action No. 12-CI-01582 (Franklin Circuit Court, Division II)

First impression issue on whether work product privilege applies in an open records case seeking publicly-filed tax case pleadings

Mark F. Sommer and Tax Analysts v. Finance and Administration Cabinet, Department of Revenue, Civil Action No. 13-CI-29 (Franklin Circuit Court, Division I)

First impression issue as to whether Final Rulings of Department of Revenue must be produced in an open records inquiry.

Chegg, Inc. v. Finance and Administration Cabinet, Department of Revenue, Civil Action No. 14-CI-170 (Franklin Circuit Court, Division II)

Whether leased property can qualify for warehouse/distribution center property tax exemption and whether collection bond is required in a circuit court review of a Board of Tax Appeals' decision

Dep't of Revenue v. AT&T Corporation, No. 2014-SC-000430-D (Ky.), reviewing

On Appeal, No. 2008-CA-001888-MR (Ky. App., July 3, 2014), rev'g Civil Action No. 08-CI-01272 (Jefferson Cir. Ct., Sept. 9, 2008) -- Whether a taxpayer may bring a declaratory judgment action challenging constitutionality of legislation without first prosecuting action at the Board of Tax Appeals

Dep't of Revenue v. Cox Interior, Inc., 400 S.W.3d 240 (Ky. 2013),

aff'g No. 2009-CA-001691 (Ky. App., Nov. 5, 2010), aff'g Civil Action No. 09-CI-305 (Franklin Cir. Ct., Div. I., Aug. 27, 2009), aff'g File No. K08-R-02, Order No. K-20213 (KBTA Feb. 5, 2009) -- Served as Amicus Curiae counsel on behalf of Kentucky Chamber of Commerce in first impression case concerning the duty to recover via a refund claim tangible personal property tax paid subsequent to the expiration of the protest period.

Ford Motor Credit Co. v. Dep’t of Treasury, No 10-481 (U.S. Jan. 18, 2011) (cert. denied)

Served as amici curiae counsel on behalf of U.S. Chamber of Commerce in case concerning the constitutionality of retroactive state tax legislation

Ford Motor Co. v. Jefferson County Prop. Valuation Adm’r, File Nos. K08-S-166 and K09-S-338, Order No. K-20934 (KBTA Sept. 22, 2010)

Second largest manufacturing plant real property tax valuation case tried in Kentucky

Revenue Cabinet v. Asworth Corp., et al.

Ky. Ct. App., Dkt. Nos. 2007-CA-002549-MR, 2008-CA-000023-MR, November 20, 2009, as modified Feb. 5, 2010, 2009 WL 3877518, cert. denied, Ky. S. Ct., Dkt. No. 2009-SC-000816 (Aug. 2010), opinion not published, cert. denied (U.S. S. Ct. Jan. 24, 2011) (first impression case on taxation (physical presence nexus and apportionment) of flow-through entities for Kentucky corporation income tax)

Monumental Life Ins. Co. v. Dep’t of Revenue, 294 S.W.3d 10 (Ky. App. 2008), review denied, No. 2008-SC-000739 (Ky.), cert. denied, No. 09-865 (U.S. Mar. 29, 2010)

First impression action on ERISA preemption and ad valorem intangibles taxation of domestic life insurance companies

Johnson Controls, Inc. et al. v. Miller, No. 09-981 (U.S. Feb. 20, 2010) (cert. denied)

Served as amicus curiae counsel on behalf of Kentucky Chamber of Commerce in case concerning the constitutionality of retroactive state tax legislation

AT&T Corp. v. Dep't. of Revenue, File No. K01-R-18, Order No. K-19978 (KBTA 2008), No. 08-CI-01272 (Jefferson Cir. Ct., Sept. 9, 2008), aff'd, No. 2008-CA-1888 (Ky. App. 2014), on review, Case No. 2014-SC-000430-D (Ky.)

First impression case on composition of elective consolidated group for Kentucky corporation income tax purposes

Amazon.com, Inc. v. Dep’t of Revenue, No. 07-CI-2018 (Franklin Cir. Ct. 2008)

First impression issue of abuse of discretion and privilege standards in corporate income tax factor relief proceedings

Monumental Life Ins. Co. v. Dep’t of Revenue, 201 S.W.3d 500 (Ky. App. 2006)

First impression issue concerning duty of administrative agency such as KBTA to develop and maintain administrative record

General Electric Co. v. Jefferson County PVA, Order No. K-18745, 2002 WL 31318636 (KBTA October 8, 2002)

Largest manufacturing plant real property ad valorem tax valuation case tried in Kentucky

Inland Container Corporation v. Mason County Board of Education, 6 S.W.3d 374 (Ky. 1999)

Served as amicus curiae counsel in lead case on ability to recover local tax overpayment from local taxing authorities

Herschel St. Ledger, et al., v. Revenue Cabinet , 912 S.W.2d 34 (Ky. 1995) & 942 S.W.2d 893 (1997)

Served as amicus curiae counsel in landmark case on constitutionality of ad valorem intangibles tax exemption on corporate stock

Southwire Co. v. Revenue Cabinet, Ky. App., 777 S.W.2d 635 (1988)

Lead case on net operating loss carrybacks

Joy Technologies, Inc. v. Revenue Cabinet, 838 S.W.2d 406 (Ky. App. 1992)

Nationwide first impression case on application of sales tax to labor in component exchange program
 
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