Sandra D. Mertens
Partner
Sandra brings a multidisciplinary background in tax, estate planning, and business law, allowing her to provide thoughtful, strategic counsel to individuals and business owners. She is particularly passionate about guiding clients through complex and emotionally challenging matters, including estate planning, probate, and tax controversies. Her combined experience in transactional work and commercial litigation enables her to advocate effectively for clients while crafting practical, long-term solutions.
Additional Details
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Area of Legal Concentration
Sandra focuses her practice on estate planning and asset protection for individuals and business owners, including wills, trusts, specialty trusts for vulnerable adults and children, guardianship proceedings, and probate and trust administration. She advises clients on estate and gift tax planning, estate tax return preparation, and out-of-court estate and trust administration. Sandra also concentrates on her practice on federal and state tax law, including tax planning, compliance, and the resolution of tax disputes with the Internal Revenue Service and the Illinois Department of Revenue. Her experience includes audits, tax liabilities, responsible officer investigations and penalties, offers in compromise, payment plans, innocent spouse relief, and penalty abatement.
In addition, Sandra assists clients with FinCEN compliance, offshore account disclosures, and residential real estate reporting requirements. She also advises business owners on corporate formation, contracts and agreements, employment and management matters, protection of ownership interests, and ongoing entity compliance. Her background in commercial litigation informs her approach to negotiating transactions and resolving business disputes. Sandra is a frequent lecturer and author on the intersection of tax, probate, and estate planning, and has served on the ISBA’s Federal Taxation Committee Council since 2023.
Outside the office, Sandra enjoys gardening, traveling to new destinations, singing at her church, and discussing character arcs and subplots with her book clubs.
Credentials
Education
- J.D., Chicago-Kent College of Law, Chicago, IL
- B.A. in Business Management, Trinity International University, Deerfield, IL (cum laude)
Professional Memberships/Associations
- Illinois Bar Association
- Chicago Bar Association
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Federal Taxation Committee Council
- Illinois Bar Journal Editorial Board
Bar Admissions
- State of Illinois
- United States Tax Court
- U.S District Court, Northern District of Illinois
- U.S Bankruptcy Court, Northern District of Illinois
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Pro hac vice to other state and federal courts