Daniel T. Hartnett
Daniel T. Hartnett
Daniel T. Hartnett is a principal at Martin, Brown, Sullivan, Roadman, & Hartnett, Ltd.  Mr. Hartnett’s practice focuses on the representation of individuals and entities in federal criminal investigations and prosecutions involving the FBI, IRS, SEC, HHS, USDA, FDA and Postal Inspection Service and related enforcement actions in parallel civil suits and administrative proceedings.   Mr. Hartnett represents individuals and entities in civil tax controversies, including audits, summons enforcement proceedings, prepayment judicial review in the U.S. Tax Court and refund litigation in federal district courts.  He also regularly represents accountants, attorneys, physicians and other professionals before licensing authorities.   Mr. Hartnett has broad experience conducting corporate internal investigations and providing counsel and crisis communication to general counsels, senior management and boards of directors.
Prior to entering private practice, Mr. Hartnett served as a Trial Attorney in the Tax Division of the U.S. Department of Justice, Office of Special Litigation (1984-1986) and Criminal Section (1982-1984).  Mr. Hartnett also served as a Captain in the United States Army Judge Advocate General’s Corp (1978-1982).

Additional Information »


Loyal University of Chicago, J.D., 1977
University of Notre Dame, B.A., 1974

Bar Admissions


Court Admissions

Northern District of Illinois
     General and Trial Bars
United States Tax Court
United States Court of Military Appeals
United States Court of Appeals for the Fifth, Seventh, 
    Eighth and Eleventh Circuits
United States Supreme Court

Notable Cases and Results

United States v. Bailin, Case No. 05 CR 48 (S.D.N.Y.) (Criminal insider trading, false audit confirmations); SEC v. Bailin, 05 CV 286 (S.D.N.Y.) (parallel SEC civil enforcement action).

Estate of Lurie v. Commissioner, Case No. 04-3800 (7th Cir.) (Estate tax - apportionment, marital deduction); 87 T.C.M. 830 (2004).
In re tax liabilities of John Does, Case No. 03 C 4190 (N.D. IL) (reported New York Times, March 4, 2004, Business Day, p.1) (Expert witness - IRS summons compliance).
Represented durable medical equipment sales representative in federal criminal investigation involving unauthorized sales of diagnostic devices (2005).
Represented medical supplies sales representative in federal criminal investigation involving purported violations of Medicare Anti-Kickback Act (2002-2005).
United States v. Heffernan, 43 F.3d 1144 (7th Cir. 1994) (criminal antitrust sentencing - bid-rigging enhancement).
Universal Manufacturing Co. v. Commissioner, 68 T.C.M.. (CCH) 305 (1994) (reasonable compensation deduction).
Windy City Meat Co. v. USDA, 926 F.2d 672 (7th Cir. 1991)(right to receive USDA inspection services on conviction of principal).
United States v. Duncan, 704 F. Supp. 830 (N.D. IL 1989) (summons enforcement denied - 5th Amendment assertion).

Additional languages spoken


Law School Honors/Involvement

Law Journal

Employment History

Martin, Brown & Sullivan, Ltd. (1992 - present);
Silets & Martin, Ltd. (1986-1992);
Tax Division, U.S. Department of Justice, Office of Special Litigation (1984-1986), Criminal Section (1982-1984);
U.S. Army, Captain, JAGC (1978-1982).

Bar/Professional Association Involvement

American Bar Association, Tax Section (1986 - present), Committee on Civil and Criminal Tax Penalties - Reporter for Developments in the Sentencing Guidelines 1997-2003;
Chicago Bar Association, Federal Tax Committee (1986 - present)(former Chair IRS Practice and Procedure Division) 
Member, Federal Defender Panel for the Federal Defender of the Northern District of Illinois (1991-present).

Community Involvement

Adjunct Professor, Federal Civil Tax Procedure, LL.M. Program in Tax Law, The John Marshall Law School (1991-present);
City of Evanston Environment Board 1992-2000 (Chair, 1996-2000).

Published Legal Writing

Practice Under the Federal Sentencing Guidelines, Chapter 14 Author and annual updates reporter (“Tax and Money Laundering  Offenses Under the Sentencing Guidelines”) (Aspen Publishers, New York).
“Changes to the Sentencing Guidelines in Tax Offenses: More Pain, What Gain?” 3 Journal of Tax Practice & Procedure 42 (CCH, Inc. Chicago, 2001).
“Punitive Damages and the Illinois Survival Act,” 7 Loyola University of Chicago L.J. 811 (1976).

Legal Lectures

Moderator, “What to Do About Dad’s Swiss Bank Account: Dealing with Fraud Issues in Overlapping Income and Estate Tax Situations,” ABA Section of Taxation (September, 2003);
 “Current Tax Controversy Topics,” presented at the June, 2003 RSM McGladrey Tax Conference;
“Amendments to the Sentencing Guidelines: The Changes and the Issues for White Collar Offenses,” ABA Section of Taxation (January, 2002);
“Practical Guidance for Clients Reporting to the U.S. Bureau of Prisons,” ABA Section of Taxation (January 2000);
“Federal Tax Controversies - Practice before the IRS, the District Court ad the U.S. Tax Court,” ABA Section of Taxation and Federal Bar Association (1992);
“There’s a CID Agent at the Door: Practical Considerations for the Accounting Profession,” IL CPA Society 38th Annual Tax Conference (1992).