Mariano L. Sori, ESQ, CPA



Managing Director
Tel. No: 312.588.3408
Fax No: 312.588.3458
mariano.sori@tpctax.com 

Mariano Sori is a Managing Director at True Partners Consulting. He has practiced state tax consulting in public practice for 20 years and concentrates on income and franchise tax issues, such as jurisdiction to tax, apportionment of income, unitary taxation, business/non-business income, allocation of partnership items, and state filing options.

Mariano’s focus is on the delivery of state tax diagnostic reviews designed to provide businesses with an assessment of their state tax position, including the identification of refund and prospective filing opportunities and the reduction of exposure in multiple jurisdictions. As part of his practice, Mariano performs corporate restructuring projects that assist companies to design and implement structural enhancements to generate long-term state tax reductions.

Additionally, Mariano consults on all aspects of state income tax, including participating in mergers and acquisition transactions, drafting opinion letters, and assisting companies with state tax accrual reviews and state tax controversy. He has worked with Fortune 500 and mid-sized companies in such industries as manufacturing, retail, financial services, real estate, and transportation.

Prior to joining True Partners, Mariano worked 10 years at Deloitte & Touche as part of the firm’s national state and local tax practice, where he was responsible for directing several state income tax offerings. Prior to Deloitte & Touche, Mariano worked at KPMG Peat Marwick in their state and local tax practice.

Mariano has a Bachelor of Science degree in Accounting from Indiana University and a Juris Doctorate degree from IIT-Chicago Kent College of Law. Mariano is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants, the Illinois Certified Public Accountants Society, and the American Bar Association.