SCOTT HEYMAN is a partner in Sidley’s Chicago office. He represents clients in state and local tax controversies, planning and transactional consulting, and in unclaimed property counseling and litigation. His state and local tax practice focuses on state income, franchise, sales, use, telecommunications and utility taxes. He has represented clients before state and local departments of revenue and in state and federal courts. As a member of the firm’s Escheat Counseling and Litigation group, Scott regularly represents clients in unclaimed property audits initiated by states and third-party audit firms and in related litigation. He also counsels clients with respect to compliance issues. Scott is a frequent speaker on a variety of state and local tax issues and unclaimed property topics. He is recommended in The Legal 500 US (2009–2012, 2014) for Tax Controversy, and has been a Certified Public Accountant in Illinois since 1985. Scott has also been recognized in the 2016–2021 editions of The Best Lawyers in America in the area of Tax Law and was recently named 2021 Tax “Lawyer of the Year” for Chicago. The University of Chicago Law School, J.D., 1987 University of Pennsylvania - The Wharton School, B.S.E., 1984 (cum laude)