O’Fallon, IL

Service Areas

Education

L.L.M. in Taxation, Washington University

J.D., Saint Louis University School of Law

B.B.A., McKendree University

People

Rebecca Wohltman

Counsel

Download/Print Bio

Counsel Rebecca (Becky) Wohltman joined Sandberg Phoenix in 2024. Becky is a member of our Business Practice group. She is an experienced taxation and business law attorney focusing her practice on federal and tax controversy (audits, Tax Court Litigation, collections), criminal tax, tax planning, business transactions, business succession planning, contracts, estate planning, real estate matters and agricultural matters. Becky has defended federal and state (Illinois) criminal tax cases, has defended clients before the Department of Justice- Tax Division, and resolved tax matters of all sizes and kinds for her clients at both the federal and state levels.

She has vast experience in handling and assisting with all aspects of stock, asset, and real estate transactions totaling in excess of $375 million. Throughout her career, she has spent a considerable amount of time drafting and reviewing contracts, operating agreements, by-laws, and shareholder agreements as well as negotiating settlement of tax, contracts, and business disputes.

During her time as a Missouri Assistant Attorney General, she researched and crafted new arguments for defending attorney’s fees requests in judicial review of administrative decisions, which were upheld by the Missouri Supreme Court in Garland v. Ruhl and Family Support Division. She argued Cooling v. State of Missouri in the Missouri Court of Appeals and wrote two additional appellate briefs.

Becky also served as the Research and Editorial Assistant for the St. Louis Business Journal from 2007-2012 and was a Law Clerk for the Office of the Illinois Attorney General.

When not in the office, Becky enjoys running, baking, cooking, and spending time with her husband and kids. She is thankful for the opportunity to give back to her alma mater by serving on the McKendree University Board of Trustees.

Licensures and Admissions

Illinois

Missouri

United States Tax Court

United States District Court, Eastern District of Missouri

Representative Experience

Tax Matters:

Successfully resolved a BBA Partnership Audit matter in IRS Appeals, resulting in no change to the client’s tax return

Navigated the push-out election process for a BBA Partnership matter.

Represented a large, multi-family and multi-entity family farming operation in an extensive Tax Court case that resulted in a favorable settlement.

Successfully represented an individual in a Tax Court case that resulted in a multi-million dollar concession from the IRS regarding deductibility of alleged kickback payments.

Negotiated second chance probation for multiple individuals charged with Illinois criminal sales tax matters
Successfully persuaded the Department of Justice to decline prosecution against a family of immigrants who the IRS recommended charging with criminal tax fraud.

Obtained Offers in Compromise with the Internal Revenue Service and Missouri Department of Revenue for clients owing up to several hundred thousand dollars.

Obtained substantial penalty relief for clients subject to penalties from the IRS and Illinois Department of Revenue
Successfully navigated the voluntary disclosure process for a client’s sales tax issue.

General Business Matters:
Represented dozens of businesses in transactions totaling more than $375 million involving real estate, asset sales, asset acquisitions, stock sales, stock acquisitions, all in a variety of industries.

Assisted clients with transitioning their businesses to family members and key employees.

Represented multiple sellers in sales of their businesses to private equity buyers, including optometrists, veterinarians, and transportation parts manufacturer.

Negotiated multiple commercial leases for tenants and landlords.

Counseled client in purchase of shares in a family business.

Assisted clients in business matters to qualify for Women-Owned Business status and file applications for certification.

Civic Activities

McKendree University Board of Trustees- Chair of Student Affairs Committee, Member of Eecutive Committee and Committee on Enrollment Management

William McKendree Society. McKendree University

O’Fallon- Shiloh Leadership Institute (2019)

Zion Lutheran School Belleville, IL School Board Vice Chair and Chair (2015-2017)

Professional Affiliations

American Bar Association, Section of Taxation and Young Lawers Division

Illinois State Bar Association

Presentations

Corporate Transparency Act & ERC – 2024 Mathis, Marifian & Richter, Ltd. Business & Employment Seminar

Corporate Transparency Act – Belleville Chamber of Commerce (2024)

Sales Tax and Employment Tax Issues – 2022 Mathis, Marifian & Richter, Ltd. Tax Update & Planning Seminar

Employer Shared Responsibility Payment – 2021 Mathis, Marifian & Richter, Ltd. Tax Update & Planning Seminar

Employee Retention & Sick and Family Leave Tax Credits – 2021 Belleville Chamber of Commerce Webinar

Consolidated Appropriations Act 2021: Employee Retention & Sick and Family Leave Tax Credits – 2021 Leadership Council of Southern Illinois Expert Wednesday Webinar

Tax Practice and Procedure – 2020 Mathis, Marifian & Richter, Ltd. Tax Update & Planning Seminar

Sales Tax – 2019 Mathis, Marifian & Richter, Ltd. Tax Update & Planning Seminar

State Tax Cases – 2019 Mathis, Marifian & Richter, Ltd. Tax Controversy Seminar

Income Tax Updates and Wayfair – 2018 Mathis, Marifian & Richter, Ltd. Tax Update & Planning Seminar

Tax Reform for Individuals – 2018 Mathis, Marifian & Richter, Ltd. Tax Cuts & Jobs Act Seminar

Cancellation of Debt Income – 2016 Mathis, Marifian & Richter, Ltd. Tax Update & Planning Seminar

Tax Implications for Same Sex Marriages – 2015 Mathis, Marifian & Richter, Ltd. Tax Update & Planning Seminar

Awards & Recognition

2018-2026
Leading Lawyers-Emerging Lawyer

2018
CALI Excellence for the Future Award
Corporate Taxation, Tax Fraud Prosecutions, Closely-Held Business & Succession Planning, and Practical Skills Training in Estate and Wealth Planning at Washington University

2018
Gary I. Boren Memorial Award
Given to the highest-ranking student completing the LL.M. in taxation at Washington University

2018
Get to Know M. E.- People to Watch

2015
McKendree University
Rising Star Award

2014
Attorney General’s Office
“Best Brief”
Award for the Appellant/Cross Respondent’s brief in Cooling v. State of Missouri, Family Support Division, an appellate review of a request for attorney’s fees.