Mark F. Sommer

Mark F. Sommer

Frost Brown Todd LLC
400 West Market Street
3200 Aegon Center
Louisville, KY 40202

Cell Phone: 502-819-7155
Direct Work Phone: 502-779-8150
FAX: 502-581-1087

Professional Experience:

With 30+ years in private practice, Mark's practice focuses on controversy, litigation and planning relating to tax matters, primarily state and local tax matters and incentives. He has been involved as counsel in well over a thousand controversies and disputes regarding countless tax issues before the administrative and judicial systems of numerous jurisdictions, and assisted in hundreds of transactions and planning situations.

Mr. Sommer is a Fellow in the American College of Tax Counsel, one of only four from the Commonwealth of Kentucky and also is a recognized "Super Lawyer" in Kentucky. Mark has also been recognized as one of the Best Lawyers in America for twenty years in Tax Law and Litigation & Controversy - Tax.

Mr. Sommer is a frequent speaker and lecturer on state and local tax matters at conferences, forums and groups such as IPT, Hartman SALT Forum, Deloitte & Touche Multi-State Tax Institute, Kentucky Society of CPAs, COST, Tax Executives Institute, Georgetown's State and Local Tax Conference, Ohio Tax Conference, Kentucky Bar Association, Louisville Bar Association, and the American Bar Association. Mr. Sommer previously served as Chair of the SEATA Industry Council and also as a Director and Vice-Chairman of the Kentucky Lottery Corporation.

Contact Mark by email at

Practice Focus:

Mark’s areas of practice concentration are state, local and federal taxation, civil and criminal tax controversy/litigation and business law, economic development/incentives, governmental affairs and bankruptcy taxation.


Mr. Sommer obtained his JD from the University of Cincinnati College of Law and his BSBA from Xavier University.


Mr. Sommer has written extensively in the area of state and local taxation. His articles have appeared in numerous publications, including several Institute for Professionals in Taxation (IPT) publications, authoring the Kentucky Chapter of the ABA’s Property Tax Deskbook, various Council on State Taxation (COST) publications, State Tax Notes, The Journal of State Taxation, Tax Notes, The Journal of Property Taxation, Bloomberg BNA’s Multistate Tax Advisor, The Tax Lawyer, and still many others. He also was the Contributing Editor for CCH’s Guidebook to Kentucky Taxes (all editions), and serves as General Editor of Lexis Nexis Tax Practice Insights for Kentucky.

Professional and Community Activities:

Mr. Sommer serves on several American Bar Association, Section of Taxation committees and projects, currently serving as Chair of the Committee on State and Local Tax. He also serves on the Advisory Boards of the Paul J. Hartman Memorial State and Local Tax Forum at Vanderbilt University, the Journal of State Taxation, the Deloitte Center for Multistate Taxation at the University of Wisconsin-Milwaukee, the Bloomberg BNA Multistate Tax Advisory Council, the CCH Multistate Corporate Tax Guide, and State Tax Notes.

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