Belleville: 618-234-9800 | Edwardsville: 618-656-2244 | ST. LOUIS: 314-421-2325
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Legal Assistant: Kim Kaylor 

Credentials

Education

  • Washington University in St. Louis – LL.M. in Taxation 1979, J.D. 1978, M.B.A. 1978
  • Saint Louis University – B.A. in Chemistry 1973

Legal Services

Bar Admissions

  • Illinois
  • Missouri

Court Admissions

  • United States Supreme Court
  • Seventh Circuit Court of Appeals
  • United States District Court for the
    Southern District of Illinois
  • United States District Court for the
    Eastern District of Missouri
  • United States Tax Court
  •  United States Court of Federal Claims

    Patrick B. Mathis

    Bio

    Patrick B. Mathis is a founding shareholder at Mathis, Marifian & Richter, Ltd. (MM&R) who focuses his practice in business law, banking, estate planning, and taxation.

    With over 30 years of experience, Pat has an extensive background in providing legal counsel related to business mergers, sales and acquisitions, shareholder litigation, trusts and wills, probate, federal and state tax audits and appeals, Tax Court litigation, and criminal tax defense. He has written several definitive articles on various aspects of each area.

    Over the past 34 years at MM&R, Pat has provided a full range of legal services to clients in the Southern Illinois and St. Louis Metropolitan areas. His mission is to deliver superior personalized service to every client, no matter how large or how small. He has the knowledge to identify the issues and find creative solutions, whether it’s analyzing complex tax or estate planning issues or advising business clients.

    Professional Affiliations

    Pat is a member of the American Bar Association, and he has been a member of the organization’s Taxation Section since 1980. He has also served on the Bar Association of Metropolitan St. Louis’ Taxation Committee.

    Pat is currently a member of the Illinois State Bar Association, where he has served as chairman of the federal Taxation Section Council, the St. Clair County Bar Association, The Missouri Bar, Illinois Institute for Continuing Legal Education (IICLE), where he has served as a member and chairman of the board of directors, the American College of Trust and Estate Counsel and the Illinois Supreme Court Mandatory Continuing Legal Education Commission. He has conducted numerous seminars and educational programs for IICLE and the American, Illinois State and Metropolitan St. Louis Bar Associations. Pat has been named to Illinois’ Leading Lawyers and Illinois Super Lawyers for several consecutive years, as well as to Who’s Who in American Law.

    Community Involvement

    Pat has been a member trustee of Illinois College in Jacksonville, Illinois since 2006 and currently serves on the Board of Directors of the Belleville High School CEO Program. He has served on the Board of Directors for the March of Dimes, Southern Illinois District; as a board member for the Southwestern Illinois College Foundation and for Camp Ondessonk of the Catholic Diocese of Belleville; and as a Southern Illinois University Foundation Planned Giving Council Member. He previously served on the Board of Directors for St. Clair County Greenspace Foundation and Signal Hill Neighborhood Association, and he was also a board member for the Signal Hill Education Foundation and Signal Hill School District. Pat also previously served on Special Children, Inc.’s Finance Committee for Mamie O. Stookey School and as Chairman of Big Brothers/Big Sisters of St. Clair County’s Annual Fund Drive. He is involved in Blessed Sacrament Parish, having been a member of the Finance and Parish Councils and serving as president and as a Parish School of Religion teacher. Pat is also a member of the Missouri Athletic Club, St. Clair Country Club, Alpha Sigma Nu, and Eta Sigma Phi.

    Presentations
    • “Family Business Succession Planning” – Business Seminar – Mathis, Marifian & Richter, Ltd. – 2019
    • “Family Business Succession Planning” with Beth K. Flowers & Natalie M. Perry – Illinois Institute for Continuing Legal Education (IICLE) – 2019 Annual Estate Planning Short Course
    • “Criminal Tax Cases” – Tax Controversy Seminar – Mathis, Marifian & Richter, Ltd. – 2019
    • “Estate Planning For Second Marriages” – Annual Estate Planning Short Course – Illinois Institute for Continuing Legal Education – 2018
    • “Buy-Sell Agreements” – Tax Update & Planning Seminar – Mathis, Marifian & Richter, Ltd. – 2018.
    • “Tax Reform for Businesses” – Tax Cuts & Jobs Act Seminar – Mathis, Marifian & Richter, Ltd. – 2018.
    • “Estate Planning in Second Marriages” – Tax Update & Planning Seminar – Mathis, Marifian & Richter, Ltd. – 2017.
    • “Estate Planning Topics” – Tax Update and Planning Seminar – Mathis, Marifian & Richter, Ltd. – 2016.
    • “Business Sale/Acquisition Process” – Tax Update & Planning Seminar – Mathis, Marifian & Richter, Ltd. – 2015.
    • “Issues in Bank Sales and Acquisitions” – Tax Update & Planning Seminar – Mathis, Marifian & Richter, Ltd. – 2014.
    • “Issues in the Purchase or Sale of a Business” – Tax Update & Planning Seminar – Mathis, Marifian & Richter, Ltd. – 2013.
    • Family Business Succession Planning – Tax Update and Planning Seminar – Mathis, Marifian & Richter, Ltd., September, 2012.
    • “Pending Tax Legislation” – Tax Update and Planning Seminar – Mathis, Marifian & Richter, Ltd., September 2011.
    • “Legislative Updates” – Tax Update and Planning Seminar – Mathis, Marifian & Richter, Ltd., September 2010.
    • “Legislative Updates” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., September 2009.
    • “Post-Mortem Tax Planning” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., September 2008.
    • “Family Business Succession Planning” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., September, 2007.
    • “Mergers, Dissolution and Sale of Assets” – Representing Not for Profit Entities – Illinois Institute for Continuing Legal Education, May, 2007.
    • “Deciphering the Boilerplate for Your Clients” – 50th Annual Estate Planning Short Course – Illinois Institute for Continuing Legal Education, May, 2007.
    • “Tax Aspects of Litigation” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., September, 2006.
    • “Buying & Selling Businesses, Negotiating, Structuring & Closing the Deal” – Illinois Institute for Continuing Legal Education, May 2006.
    • “Income Tax Update” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., September, 2005.
    • “Addressing Issues in Shareholder Disputes” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., September, 2004.
    • “Income Tax Update” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., September, 2003.
    • “Estate Planning for Second Marriages” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., September, 2002.
    • “Income Tax Update” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., September, 2001.
    • “Due Diligence Issues In the Purchase or Sale of a Business” – Illinois Institute for Continuing Legal Education, March, 2001.
    • “Estate & Gift Tax Update” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., September, 2000.
    • “Income Tax Aspects of Divorce-Property Settlements, Alimony, Dependency Exemptions and Qualified Domestic Relations Orders” – Tax Update and Planning Seminar” – Mathis, Marifian, Richter & Grandy, Ltd., September, 1999.
    • “Litigation Issues Regarding Shareholder Agreements” – Illinois Institute for Continuing Legal Education, May, 1999.
    • “Basic Lifetime Gifting” – Basics of Estate Planning Seminar – Illinois Institute for Continuing Legal Education, November, 1999.
    • “Drafting Documents After the First Meeting – A Review of the Basics Related to the Case Studies” – Basics of Estate Planning Seminar – Illinois Institute for Continuing Legal Education, November, 1999.
    • “Issues In The Purchase and Sale of Business” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., September, 1998.
    • “Estate and Gift Tax Changes” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., September, 1997.
    • “Estate Planning, Concepts & Scenarios” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., December, 1996.
    • “Income Tax Aspects of Divorce – Property Settlements, Alimony and Dependency Exemptions” – Bar Association of Metropolitan St. Louis, November, 1996.
    • “Practical Checklists and Due Diligence in the Purchase of a Business” – Illinois Institute for Continuing Legal Education, May, 1996.
    • “Limited Liability Companies” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., December, 1995.
    • “Illinois Limited Liability Companies” – Adams County Bar Association, 1995.
    • “Income Tax Planning for Estates and Trusts” – Independent Accountants Association of Illinois, 1995.
    • “Selected Issues in Purchasing a Corporate Business: Income Tax Considerations and Attorney Due Diligence” – First Annual Short Course on Advising Illinois Businesses – Illinois Institute for Continuing Legal Education, 1994.
    • “Planning For Your Estate and Planning For Your Practice” – Southern Illinois Optometrists Society, 1994.
    • “Estate & Gift Tax Developments” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., December, 1994.
    • “Recent Estate & Gift Tax Developments” – Tax Update and Planning Seminar – Mathis, Marifian, Richter & Grandy, Ltd., December, 1993.
    • “Handling Closely Held Businesses in Estates” – Illinois Estate Administration Course – Illinois Institute for Continuing Legal Education, 1993.
    • “Income Tax Planning for Estates and Trusts” – 8th Semi-Annual Spring Seminar Association of Business Accountants, 1991.
    • “Recent Income Tax Developments” – Annual Federal Tax Course Illinois Institute for Continuing Legal Education, 1990.
    • “Civil Tax Penalties” Illinois Institute for Continuing Legal Education, 1990.
    • “Income Tax Aspects of Divorce” Bar Association of Metropolitan St. Louis, 1990.
    • “Recent Income Tax Developments” – Annual Federal Tax Course Illinois State Bar Association, 1990.
    • “Recent Income Tax Developments” – Annual Federal Tax Course Illinois Institute for Continuing Legal Education, 1989.
    • “Statutory Safe Harbors Under Internal Revenue Code Section 2036(c)” Illinois Institute for Continuing Legal Education, 1989.
    • “Representing Clients In Criminal Tax Investigations” – American Bar Association, Annual Meeting, 1989.
    • “The ‘100% Penalty’ Under Internal Revenue Code Section 6672” Professional Tax Seminars, Inc., 1989.
    • “Selected Tax Penalty and Defenses” Professional Tax Seminars, Inc., 1989.
    • “Strategies For Dealing With the Internal Revenue Service” Professional Tax Seminars, Inc., 1989.
    • “Employee Versus Independent Contractor” Professional Tax Seminars, Inc., 1989.
    • “Recent Income Tax Developments” – Annual Federal Tax Course Illinois Institute for Continuing Legal Education, 1988.
    • “Liability of Responsible Corporate Officers for Unpaid Federal Employment Taxes” –Annual Meeting American Bar Association, 1988.
    • “Federal Tax Penalties and Administrative Procedures” – Annual Federal Tax Course Illinois Institute for Continuing Legal Education, 1987.
    • “Provisions of the Tax Reform Act of 1986 Affecting Individuals” – Annual Federal Tax Course Illinois Institute For Continuing Legal Education, 1986.
    • “Illinois Criminal Tax Provisions” – Illinois Tax Course Independent Accountants Association of Illinois, 1986.
    • “Selected Aspects of Income Taxation of Estates and Trusts” – Annual Federal Tax Course Illinois Institute for Continuing Legal Education, 1985.
    • “Federal Tax Liability and Liens” – Annual Farm Estate Planning and Business Short Course Illinois Institute for Continuing Legal Education, 1985.
    • “Domestic Relations Tax Provisions In the Tax Reform Act and Retirement Equity Act of 1984” Bar Association of Metropolitan St. Louis, 1984.
    • “Representing Clients In Criminal Tax Investigations” Independent Accountants Association of Illinois.
    • “Income Taxation Of Estates And Trusts” Independent Accountants Association Of Illinois and The Estate Planning Council, Quincy, Illinois, 1984.
    • “Preparation of Fiduciary Income Tax Returns” Independent Accountants Association of Illinois, 1982.
    • “Operating Problems In Professional Corporations” – Partnership Course Illinois Institute For Continuing Legal Education, 1982.
    • “Preparation for and Dealing with an I.R.S. Audit Examination” International Association of Financial Planners, St. Louis, Missouri, 1982.
    • “Tax Aspects of Bankruptcy” Independent Accountants Association of Illinois, 1981.
    • “Estate Planning” Various groups.
    Publications
    • “Considerations in Selling Your Business” – Mathis, Marifian & Richter, Ltd. – 2017
    • “Tax Aspects of Litigation” — Civil Procedure Handbook — Illinois Institute for Continuing Legal Education, 1995-1999, 2006, 2009, 2012.
    • “Tortious Interference With Inheritance Expectancies” — Illinois Bar Journal, November, 2006.
    • Halper — “Does Imposition of the Civil Fraud Penalty Following a Criminal Conviction Violate Fifth Amendment Restrictions on Multiple Punishments for a Single Crime?” — Illinois State Bar Association Federal Taxation Section Newsletter, December, 1993.
    • “Managing Decedent’s Business & Related Problems” — Illinois Institute for Continuing Legal Education, 1993.
    • “Civil Tax Penalties” — Federal tax Practice and Procedure Handbook, Illinois Institute for Continuing Legal Education, 1991.
    • “Buyer and Seller Beware: The Tax Trap of Sale Price Allocation” — The ABA Complete Lawyer, Winter 1989.
    • “The New Tax Laws Affecting Alimony” — ABA Family Advocate, Winter, 1985.
    • “Tax Court Allows Use of Grand Jury Material” Illinois State Bar Association Federal Taxation Section Newsletter, December, 1984.
    • “Revenue Procedure Clarifies IRS Treatment of Advance Tax Payment” — Illinois State Bar Association Federal Taxation Section Newsletter, November, 1982.
    • “Seventh Circuit Summons Enforcement Proceedings” — Illinois State Bar Association Federal Taxation Section Newsletter, June, 1982.
    • “Advance Payments of Proposed Deficiencies Useful in Today’s High Interest Rate Climate” — The Journal of Taxation, June 1982.