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Matthew P. Schaefer

Attorney Profile

Top Rated Tax Attorney in Portland, ME

SchaeferLaw, LLC
1 Union Street, Suite 402
Portland, ME 04101
Phone: 207-400-4122
Selected to Super Lawyers: 2021 - 2022
Licensed in Maine Since: 1994
Practice Areas: Tax: Business, Business/Corporate, Appellate, Civil Litigation: Defense, Immigration: Consumer
  • Free Consultation
Attorney Profile

Attorney Matthew P. Schaefer is the founder of SchaeferLaw, LLC, in Portland, Maine. A practicing lawyer for more than 25 years, he has extensive experience with state and local tax law, appeals and contract law. He serves clients around the Portland area, as well as throughout Maine’s York and Cumberland counties.

Over the course of his career, Mr. Schaefer has appeared before state, appellate and administrative courts, and has been involved in many noteworthy cases. Additionally, he has authored 10 briefs submitted to the Supreme Court of the United States and appeared as co-counsel in two cases before the court. He serves a diverse client base comprised of businesses in many different industries.

Mr. Schaefer is passionate about providing pro bono representation whenever he can. Illustrating his commitment to pro bono service, in 2011 Pine Tree Legal Assistance acknowledged him for providing the highest number of pro bono services in Androscoggin County, Maine, and in 2020 the Maine Supreme Judicial Court recognized him for his pro bono activities.

Outside of his law practice, Mr. Schaefer is involved in the American Bar Association. He serves as articles editor for the association’s publication The Tax Lawyer and belongs to the Section of Taxation and the State and Local Taxes Committee. He is also an active member of the Maine State Bar Association.

In 1991, Mr. Schaefer graduated with high honors from Swarthmore College. He subsequently graduated magna cum laude from Cornell Law School in 1994. He is qualified to appear before all Maine and Massachusetts state courts, several federal and appellate courts and the Supreme Court of the United States.

Practice Areas
  • 50%Tax: Business
  • 20%Business/Corporate
  • 10%Appellate
  • 10%Civil Litigation: Defense
  • 10%Immigration: Consumer
Focus Areas

Business Formation and Planning, Contracts, Asylum

Selections

2 Years Super Lawyers
  • Super Lawyers: 2021 - 2022

About Matthew P. Schaefer

First Admitted: 1994, Maine

Professional Webpage: https://schaefer.law/

Educational Background

  • Swarthmore College (High Honors), 1991

Bar/Professional Activity

  • United States Supreme Court, 2014
  • N.D. Ill. - U.S. District Court for the Northern District of Illinois, 2011
  • 10th Cir. - U.S. Court of Appeals for the Tenth Circuit, 2011
  • D. Colo. - U.S. District Court for the District of Colorado, 2010
  • 7th Cir. - U.S. Court of Appeals for the Seventh Circuit, 2007
  • 8th Cir. - U.S. Court of Appeals for the Eighth Circuit, 2005
  • 1st Cir. - U.S. Court of Appeals for the First Circuit, 2004
  • D. Me. - U.S. District Court for the District of Maine, 2001
  • D. Mass. - U.S. District Court for the District of Massachusetts, 1995
  • State of Maine, 1994
  • Commonwealth of Massachusetts, 1994
  • (Longstanding) Member, American Bar Association, Maine Bar Association, 2021

Verdicts/Settlements

  • South Dakota v. Wayfair, Inc., 138 S.Ct. 2080 (2018) - Served as co-counsel for the Respondents in the landmark state tax decision, in which the Supreme Court, by a 5-4 decision, overruled Quill Corp. v. North Dakota, 504 U.S. 298 (1994).  Although the decision was widely anticipated, the narrow margin was not., 2018
  • Direct Marketing Ass'n v. Brohl, 575 U.S. 1 (2015) -- Served as co-counsel for the Petitioner in securing 9-0 decision of the United States Supreme Court, which reversed a decision of the 10th Circuit Court of Appeals concerning the proper scope of federal court jurisdiction under the Tax Injunction Act, 28 U.S.C. sec. 1341., 2015
  • Newegg, Inc. v. Alabama Department of Revenue, 2018 WL 3069238 (Ala. Tax Trib. 2018) -- Represented retailer challenging application of Department if Revenue rule seeking to require sales/use tax collection by Internet seller with no physical presence in Alabama., 2018
  • American Catalog Mailers Ass'n v. Heffernan, 2017 WL 4542944 (Mass. Super. Ct. 2017) -- Co-counsel trade association in successful challenge to Massachusetts Commissioner of Revenue Directive seeking to require sales/use tax collection by Internet retailers, invalidated by Superior Court for failure to follow Administrative Procedures Act., 2017
  • State v. Wayfair Inc., et al., 2017 S.D. 56 -- Served as co-counsel to Internet retailers successfully contesting imposition of sales/use tax collection obligation despite their lack of physical presence in the state, in violation of long-standing U.S. Supreme Court precedent., 2017
  • Performance Marketing Ass'n v. Hamer, 2013 Ill. 114496 -- Served as co-counsel to the plaintiff in a successful challenge to the Illinois "click through nexus" law, invalidated by the Illinois Supreme Court as violative of the federal Internet Tax Freedom Act, 47 U.S.C. 151 (note)., 2013
  • State v. Thompson, 2008 Me. 166 -- Successfully represented Pennsylvania resident before the Maine Supreme Judicial Court, securing a 5-2 decision overturning a default judgment for past due income taxes on the ground that the jurisdiction of Maine Revenue Services had not been established and was subject to collateral challenge., 2008
  • Matrix Group Ltd, Inc. v. Rawlings Sporting Goods Co., 477 F.3d 583 (2007) -- Served as co-counsel at trial (2006) and on appeal (2007) for the plaintiff, securing a jury verdict in excess of $8.5 million for breach of contract and tortious interference with business relations and successfully arguing on appeal for reinstatement of full measure of damages after reduction by federal district court., 2007

Scholarly Lectures/Writings

  • Law360 (November 27, 2019), “Alaska Tax Agreement Only Burdens Remote Retailers” (with Martin Eisenstein). / Strafford Publications Webinar (September 24, 2019), “Economic Presence Nexus for States and Local Taxes: Meeting the Challenges of Developing State Standards After Wayfair,” (with Martin Eisenstein). / Strafford Publications Webinar (August 20, 2019), “Sales Tax Treatment of Direct Mail and Online Communications Post-Wayfair,” (with Martin Eisenstein). / Speaker, Institute for Professionals in Taxation’s 43rd Annual Conference (June 25, 2019), Post-Wayfair Developments, (with Scott Peterson). / Guest Instructor, Richmond School of Law (March 27, 2019), State and Local Tax Law.  / Presenter, 2019 Advanced Sales/Use Tax Seminar, American Bar Association Tax Section and the Institute for Professionals in Taxation (March 13, 2019), “Wayfair II: Broader Implications for Service Providers, International Sales and Other Taxes,” (panel), See below (6 items), 2019
  • Live and video presentation by experienced tax practitioners for membership of the ABA Tax Section reflecting upon a career in state and local tax law.  Washington, D.C., April 2022., Speaker (with Jaye Calhoun), ABA Tax Section, Pathways to Careers in Tax Law, "Taxation Without Representation: Two SALT Lawyers Reflect Upon Wayfair and Why You Should Care", State And Local Tax Law, 2022
  • Interviewed by Professor John Coates on experiences in financial valuation and accounting as a litigator and practicing attorney (video used 2021-22), Guest Contributor, Harvard Law School Course on Financial Accounting and Valuation, 2021
  • Webinar, California Lawyers Association Intellectual Property Law Section (December 4, 2018) “Online Sales Tax Collection After Wayfair.”  / Speaker, Institute for Professionals in Taxation 2018 Sales Tax Symposium (October 1, 2018), “The Supreme Court’s decision in South Dakota v. Wayfair Inc. and its Aftermath.” / Guest, Cyber Law & Business Report (September 12, 2018), “Online Sales Tax After Wayfair,” (with host Bennet Kelley). / Article, Digital Business Lawyer (August 2018 edition). / Guest, of Multi Channel Merchant Commerce Chat Podcast (July 2018), “Breaking Down the Aftermath of the Wayfair Decision,” (with host Mike O’Brien), See below (5 items), 2018
  • Strafford Publications Webinar (September 27, 2017), “Factor Presence Nexus for State and Local Taxes: Meeting the Challenges of Developing State Standards,” (with Martin Eisenstein). / Article, State Tax Notes (February 27, 2017), “Retail Giants vs. Small Business: The Real Remote Sales Tax Fight,” (with George Isaacson). / Presenter, Council on State Taxation’s Annual Sales Tax Conference and Audit Session (February 27, 2017), “Can States Regulate Remote Sellers into Submission To Collect States’ Taxes?” / Presenter, 26th Annual Ohio Tax Conference (January 24, 2017), “Factor Presence Nexus for State and Local Taxes: Meeting the Challenges of Developing States Standards for Income, Sales and Gross Receipts Taxes,” (with Martin Eisenstein), See below (4 items), 2017
  • Article, E-Commerce Law & Policy (September 2016), “US state sales tax standards raise concern over reach.” / Article, E-Commerce Law & Policy (August 2016), “Internet sales taxes: US states aim to put Quill on the agenda.” / Strafford Publications Webinar (August 3, 2016), “Factor Presence Nexus for State and Local Taxes: Meeting the Challenges of Developing State Standards” (with Martin Eisenstein and Ted Bernert). / Article, State Tax Notes (May 23, 2016), “The Problems with State Efforts to Kill Quill,” (with George Isaacson), See below (4 items), 2016

Representative Clients

  • (2008-2019) Represented dozens of leading retailers, including numerous Internet Top 100 vendors, as well as trade associations, technology companies, and service providers, including:   Wayfair Inc., Newegg Inc., Overstock.com, Inc., American Catalog Mailers Ass’n, Computershare Inc., Blue Nile LLC, Crutchfield Corp., Dover Saddlery Direct Inc., Guthy Renker, L.L. Bean, Inc., U.S. Auto Parts Network, Inc., Scholastic Book Clubs, Premium Cigar Coalition, Sweetwater, 2019

Honors/Awards

  • An award given for pro bono service , Katahdin Counsel, Maine Supreme Judicial Court , 2020

Pro bono/Community Service

  • Katahdin Counsel, recognized by the Maine Supreme Judicial Court for pro bono service, 2020
  • Recognized by Pine Tree Legal Services for the most pro bono hours among attorneys in Androscoggin County, ME, 2011

Other Outstanding Achievements

  • (2021 - ) Associate Editor-in-Chief, State and Local Tax, for the American Bar Association publication The Tax Lawyer, 2021
  • Recommended Appellate Attorney for Maine, The-Appellate-Lawyers.com (2021-22), 2021
  • American Bar Association, Section of Taxation, State and Local Tax Executive Committee, 2021
  • (2019-2021) - Articles Editor (SALT) for the American Bar Association publication The Tax Lawyer, 2021
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Office Location for Matthew P. Schaefer

1 Union Street
Suite 402
Portland, ME 04101

Phone: 207-400-4122

Last Updated: 5/15/2022

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