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   3George E. MarifianBelleville(618) 234-9800gmarifian@mmrltd.comgmarifian@mmrltd.comMathis Marifian & Richter Ltdwww.mmrltd.comwww.mmrltd.commarifiangeorge.jpgClosely & Privately Held Business LawCriminal Defense Law: White CollarTax Law: BusinessTax Law: IndividualTrust, Will & Estate Planning Law
George E. Marifiangmarifian@mmrltd.com
Mathis Marifian & Richter Ltdhttp://www.mmrltd.com
23 Public Square Ste 300
Belleville IL 62220-1627
Ph.(618) 234-9800 Fx.(618) 234-9786
Recommended by peers in:
Closely & Privately Held Business Law
Criminal Defense Law: White Collar
Tax Law: Business
Tax Law: Individual
Trust, Will & Estate Planning Law
Advisory Board Member
County:  St. Clair
Litigator:  Yes

Practice Description:  
George E. Marifian is a founding shareholder at Mathis, Marifian & Richter (MM&R), who concentrates his practice in business law, civil and criminal tax controversy, estate planning and probate and litigation related to these practice areas. He is a recognized tax authority.

Since cofounding MM&R in 1984, George has provided a full range of superior legal services to clients in the Southern Illinois and St. Louis Metropolitan areas. With over 30 years of professional experience, his background includes providing legal counsel related to closely held businesses and individuals, business sales and acquisitions, and shareholder litigation; civil tax audits, appeals and federal tax litigation, tax collection disputes and criminal tax defense; real estate transactions; wills and trusts and probate litigation.


Notable Cases and Results:  
Tax Cases:

    2009-Turner v Commissioner, United States Tax Court, Docket No. 14866-08; Counsel for Petitioner. Gained a 100 percent concession by the Office of Chief Counsel in an innocent spouse case seeking over six figures in income taxes.

    2008-Reints v Commissioner, United States Tax Court, Docket No. 26411-07; Counsel for Petitioner. Gained a 100 percent concession by the Internal Revenue Service Office of Appeals in a TEFRA case seeking over six figures in penalties and penalties interest from a limited partner.


Other Significant Administrative Tax Matters:

    2010-Obtained a "no change" letter from the Internal Revenue Service Office of Appeals in response to an examination report proposing deficiencies in income tax and penalties to the joint individual income tax return of a husband and wife.

    2009-Secured a declination of prosecution in an Illinois Department of Revenue investigation with respect to unpaid employment taxes.

    2009-Obtained acceptance by the Internal Revenue Service of an Offer in Compromise submitted by a self-employed individual based on doubt as to collectibility.

    2009-Obtained a St. Clair County, Illinois Board of Review reduction in real property assessment in excess of $100,000 for a real estate limited partnership.

    2009-Secured abatement of a $58,000 failure to pay penalty assessed by the Internal Revenue Service against retired husband and wife.

    2009-Secured abatement of a $28,000 failure to deposit penalty assessed by the Internal Revenue Service against a corporation.

    2008-Secured abatement of a $50,000 failure to pay penalty assessed by the Internal Revenue Service against retired husband and wife.

    2007-Obtained acceptance by the Internal Revenue Service of an Offer in Compromise submitted by a self-employed individual based on doubt as to collectibility.

    2007-Obtained a St. Clair County, Illinois Board of Review reduction in real property assessment in excess of $100,000 for a real estate limited partnership.

Highlights of Other Major Civil Litigation:

    Midkiff v. Gingrich, 355 Ill.App.3d 857, 824 N.E.2d 1144, 291 Ill.Dec. 894, Ill.App. (5th Dist. February 17, 2005) (NO. 5-03-0059). Lead trial counsel and lead appellate counsel on for shareholder of a professional corporation. Obtained reversal of trial court's order rejecting the claim of a shareholder that the election requirements of Sec. 12.56(f) of the Business Corporation Act can be satisfied by the use of a formula. Interlocutory leave to appeal initially denied by the Appellate Court. Successfully argued on brief to the Illinois Supreme Court that Appellate Court erred in denying interlocutory leave to appeal and obtained Order of the Supreme Court, which, in the exercise of its supervisory authority, directed the Appellate Court to vacate its order denying interlocutory leave to appeal.

    Dalla Riva v. Gingrich, 356 Ill.App.3d 1151, 889 N.E.2d 818 (Table), 321 Ill.Dec. 553 (5th Dist. April 6, 2005) (NO. 5-03-0740); member of litigation team and appellate team that obtained reversal and remand of the trial court's order dismissing counter-plaintiffs' amended third party complaint for defamation on statute of limitation grounds. Rule 23 Order.

    Bowen v. Bowen, 337 Ill.App.3d 1188, 843 N.E.2d 525 (Table), 300 Ill.Dec. 267 (5th Dist. April 4, 2003). Trial and appellate counsel for executor of estate. Obtained reversal of trial court on disposition of objection to final accounting of guardian. Trial Court directed verdict at close of executor's objection. Appellate Court reversed on grounds that Executor's prima facie showing of inadequacy of guardian's accounting was sufficient to require the guardian to prove that his accounting was just and proper. Rule 23 Order.

    In re Adoption of E.C.F., 245 Ill. App. 3d 1115, 657 N. E. 2d 1214, (Table), 212 Ill. Dec. 869 (5th Dist. June 30, 1993). Trial and appellate counsel for the sole biological heir of a decedent. Obtained a reversal and remand of the trial court's order denying the heir leave to intervene post-judgment to collaterally attack an order granting adoption on the grounds that the petitioners, who failed to meet the jurisdictional requirements, perpetrated a sham and a fraud upon the court. The trial court originally granted leave to intervene and then later vacated the order granting leave to intervene. The appellate court reversed and remanded the matter to the trial court which vacated the order of adoption. Rule 23 Order.

    Leicht v. Quirin, 200 Ill.App.3d 1057, 558 N.E.2d 715, (5th Dist. July 30, 1990) (No. 5-88-0552). Trial and appellate counsel for executrix of estate of decedent stockholder of a closely-held corporation. Obtained reversal of trial court's order in citation proceeding in probate which sought to recover stock held in decedent's name. Trial court held that stock belonged to an individual who claimed to be "beneficial owner" of stock. The appellate court reversed holding that resulting trust could not be imposed on corporate stock in favor of party who claimed to be "beneficial owner" and confirmed stock ownership in decedent's estate


Bar Admissions:  
Illinois, 1977
Missouri, 1990
U.S. District Court Southern District of Illinois
U.S. District Court Central District of Illinois
U.S. Tax Court
U.S. Court of Appeals 7th Circuit


Year of Birth:  1950

Law School:  Saint Louis University School of Law, J.D., 1976

Graduate School: Saint Louis University, M.B.A., 1975

Undergraduate School:  Washington University, B.S.B.A., 1972

Bar/Professional Association Involvement:  
  • American Bar Association (ABA), Member
  • Civil and Criminal Tax Penalties Committee, Member
  • Employment Tax Committee, Member
  • Illinois State Bar Association (ISBA), Member
  • Business Advice and Financial Planning Section Council, Past Chairman
  • Institute for Illinois Business Laws, Member
  • Board of Directors of the St. Clair County Bar Association , Past Member
  • Illinois CPA Society’s (ICPAS) Estate and Gift Tax Planning Committee, Past Member
  • ICPAS Southern Illinois Tax Conference, Past Chair
  • Illinois Secretary of State’s Business Acts Advisory Committee, Member


Community Involvement:  
George has dedicated years of volunteer service to numerous community organizations and has served on the Boards of Directors of the Call for Help, Inc., the River Bluffs Girl Scout Council and the Signal Hill Education Foundation. He was also elected and twice reelected to the Board of Education of Signal Hill School District No. 181 and has served as its president.

George is very involved in Holy Virgin Mary and Shoghagat Armenian Orthodox Church, where he currently serves on the Parish Council. He is an ordained sub-deacon, who regularly assists in the Liturgy and for many years has lead worship services in the absence of the pastor. For 20 years, he was the parish’s delegate to the Diocesan Assembly of the Armenian Church of America and was one of only 400 elected clergy and lay delegates worldwide to attend the National Ecclesiastical Assembly of the Armenian Orthodox Church at the Mother See of Holy Etchmiadzin in Armenia for the pontifical election of the Supreme Patriarch and Catholicos of All Armenians in April 1995


1030708
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