Michael J.Wynne (Mike)

Partner

Chicago + 1.312.269.1515

Mike Wynne delivers results-oriented strategies and solutions for clients in high-stakes tax and unclaimed property litigation, transactions, and policy issues. Mike draws on nearly 40 years of experience in government litigation and leadership positions, the Big 4, and in private law practice.

Mike permanently enjoined a Cook County non-titled property use tax ordinance, overturned a 30-year policy taxing compressed natural gas as motor fuel, dismissed a Delaware unclaimed property qui tam case, tried qui tam tax cases in Illinois, and litigated the leading nonresident precedent against Illinois personal income taxes. Mike's other controversy matters include unitary combined reporting, tax residency, telecommunications and cloud computing, and charitable property tax exemptions. Mike also represents holders in unclaimed property audits, voluntary disclosures, and in litigation.

Chambers recognized Mike as "renowned for his expertise in False Claims Act work" in Illinois, curtailing dozens of Illinois qui tam cases against wine shippers, and testifying against further such actions before an Illinois legislative committee. Mike is a coauthor of the Bloomberg Tax Management Portfolio 1740-1s, "State Tax and Escheat False Claim and Consumer Class Action Litigation."

Mike has been partner-in-charge of a Big 4 regional state tax practice group, general counsel of the Illinois Department of Revenue, and head of the Revenue Litigation Division of the Illinois Attorney General. He serves on the board of trustees of the Taxpayers' Federation of Illinois, is a former chair of The Chicago Bar Association's SALT Committee, and is a frequent speaker, including for COST (Council on State Taxation), IPT (Institute for Professionals in Taxation), TEI (Tax Executives Institute), UPPO (Unclaimed Property Professionals Organization), and others.

Experience

  • AAF International acquires National Air Filter Service Company of New JerseyJones Day advised American Air Filter Co., Inc. dba AAF International, a subsidiary of Daikin Industries, Ltd., in the acquisition of National Air Filter Service Company of New Jersey, one of the oldest and largest full-service air filtration management companies in the United States.
  • Aaron's Company acquires BrandsMart U.S.A. for $230 millionJones Day advised The Aaron's Company, Inc., a leading technology-enabled, omnichannel provider of lease-to-own and purchase solutions, on its acquisition of BrandsMart U.S.A. for $230 million.
  • JourneyCare acquired by Addus HomeCareJones Day advised JourneyCare, Inc. in the $85 million sale of the Company to Addus HomeCare Corporation.
  • Delaware North sells Jumer’s Casino & Hotel to Bally's for $120 millionJones Day advised Delaware North, a global hospitality and entertainment company with operations in the sports, travel hospitality, restaurant and catering, lodging, gaming and specialty retail industries, in the sale of Jumer’s Casino & Hotel in Rock Island, Illinois, to Bally's Corporation for $120 million in cash.
  • Crestline Direct Finance provides $125 million senior secured term loan to subscription based online retailerJones Day advised Crestline Direct Finance, as administrative agent, collateral agent, and sole lead arranger, in connection with a $125 million senior secured term loan facility provided to a subscription based online retailer.
  • Speaking Engagements

    • March 13, 2023
      "Can You Keep A Secret: Confidentiality & Unclaimed Property Processes." Unclaimed Property Professionals Association, 2023 National Meeting.
    • February 22, 2023
      Best Practices to Avoid Class Action / False Claims Law Suits, COST 2023 Sales Tax Conference.
    • November 10, 2022
      Limits on State Administrative Quasi-Legislative Powers, COST Southeast Regional Tax Seminar
    • October 26, 2022
      Taxing the Digital Economy: Practical & Constitutional Complexities Abound, COST Annual Meeting
    • March 17, 2022
      Viability of Constitutional Arguments, ABA/IPT Advanced Tax Seminars
    • October 28, 2021
      SALT in Your Foreign Income?, Chicago Tax Club
    • October 28, 2021
      M & A Due Diligence, Sales Tax, Chicago Tax Club
    • October 18, 2021
      Taxes on Wealth and Capital Gains, COST Annual Meeting
    • July 30, 2021
      The Viability of Constitutional Arguments in 2021 & Beyond, IPT Annual Conference
    • May 22, 2019
      State Taxation of Servcices, COST Advanced Sales & Use Tax School
    • November 12, 2018
      Tax Gambling -- Not Planning for Litigation
    • June 28, 2018
      Illinois - State of the State Chicago Tax Club Summer Session
    • June 25, 2018
      Federal Tax Reform and State Tax Implications IPT 2018 Annual Conference
    • May 23, 2018
      Sales Taxation of Services 2018 COST Intermediate / Advanced Sales Tax School
    • April 17, 2018
      Illinois Unclaimed Property Law Update
    • February 22. 2018
      SALT and Multinational Businesses: Analyzing State and Local Taxation of Foreign Transactions