Sandra D. Mertens

Sandra’s unique background and diverse skill set brings a wholistic approach to client service as she counsels and assists using her background in tax and business law, estate planning and probate, general business law, and commercial litigation. Her passion is providing advocacy, support, and guidance to her clients during challenging periods such as the illness or death of a loved one or threats by federal or state tax authorities.

Sandra’s estate planning and asset protection practice crafts solutions through Wills, Trusts, and other asset protection mechanisms to assist individuals and business owners with planning for the future, protecting family members and vulnerable adults and children through specialty trusts and guardianship proceedings, and preserving business and financial interests. Sandra also assists with probate for decedents, estate tax return preparation, and out-of-court estate and trust administration, providing comfort alongside strategies to minimize costs in carrying out a loved one’s wishes. Sandra’s special knowledge of tax and estate law has allowed her to lecture and publish numerous educational materials for attorneys and CPAs on the various crossovers between tax law, probate, and planning.

Sandra’s tax practice assists individuals and businesses with all aspects of tax law and planning. For example, Sandra is well-versed in resolving disputes with the Internal Revenue Service and Illinois Department of Revenue, whether arising from an audit, tax liability, responsible officer investigation or penalty, or similar controversy. Sandra has negotiated many payment plans and offers in compromise with taxing authorities, and often can provide unique strategies for resolution through such avenues as innocent spouse requests or penalty abatement. Sandra also provides tax consulting services, assisting with tax planning and preparation of complex returns such as gift and estate taxes. Finally, Sandra assists individuals with FinCEN compliance, including offshore account disclosures and the new 2026 Residential Real Estate reporting. Since 2023, Sandra has served on the ISBA’s Federal Taxation Committee Council, representing the legal field in federal tax initiatives and education.

Sandra’s business practice guides owners and managers through each stage of operation, from corporate formation, to operational needs such as drafting and reviewing contracts and agreements, management and employment issues, protection of ownership interests, ongoing entity compliance, and everything in between. Sandra’s special knowledge of corporate and tax law helps her craft strategies for owners seeking assistance with substantive business decisions. Sandra’s past decade of commercial litigation experience helps her leverage negotiating power in transactions and resolve disputes involving businesses.

When Sandra is not working, she might be found with her hands in the dirt gardening, in another state or country traveling on a new adventure, singing at her church, or debating character arcs and subplots in her book clubs.