Matt

Matt Landwehr is an experienced state and local tax (“SALT”) trial attorney who focuses his litigation and appellate practice on representing corporate taxpayers in state income, sales/use, property, and other tax controversies before Missouri and Illinois administrative taxing authorities.

Throughout his 20+ year legal career, Matt has navigated every aspect of the SALT controversy process — from pre-audit tax planning, through audits and assessments, and, if necessary, to trial, having successfully represented clients in numerous large assessment and refund claim controversies.

Matt is skilled at spotting and resolving complex and controversial tax issues and applies his political capital and keen awareness of what levers to pull or press not only to successfully resolve problems but also to create more permanent and industry-wide change in state tax law. His practice has entailed drafting legislation to clarify exemptions and exclusions, testifying before the Missouri General Assembly on behalf of his clients and industry associations and meeting with state and local taxing authorities to help explain the issues.

Matt also handles a wide range of general business and financial services matters for his clients, including litigating disputes involving commercial contracts, real estate, fraud, non-competes, officer fiduciary duties, and company dissolution and accounting. He also serves as an “informal” general counsel for several clients, learning their business and assisting with everything from contract review to serving as a point person should they require assistance in other practice areas.

Matt has handled administrative SALT litigation before the Missouri Administrative Hearing Commission, Missouri State Tax Commission, Illinois Independent Tax Tribunal, Illinois Informal Conference Board, and other state and local administrative tribunals and agencies. He has also tried cases in the state and federal trial courts in Missouri and Illinois and handled appeals before the Supreme Court of Missouri, Illinois Supreme Court, the Missouri and Illinois Courts of Appeal and the U.S. Courts of Appeal for the Seventh and Eighth Circuits. Matt is a former law clerk to the Honorable Duane Benton, then Chief Justice of the Supreme Court of Missouri (Benton is also a former Missouri Director of Revenue now serving as Circuit Judge of the U.S. Court of Appeals for the Eighth Circuit).