Publications

Section Newsletter Articles on Taxation

The Cook County Wage Theft Ordinance of 2015—The impact on property tax incentives By Donald T. Rubin State and Local Taxation, July 2015 An explanation of this new amendment, which went into effect on May 1st of this year.
Tax updates for Chicago By Stanley R. Kaminski State and Local Taxation, July 2015 The Chicago Department of Finance has issued two new administrative rulings to be enforced as of September 1, 2015.
Class 7c tax incentive—Commercial Urban Relief Eligibility (CURE) By Brian Liston State and Local Taxation, June 2015 The Class 7c Tax Incentive provides the same tax relief as a Class 7a, 7b or 8 Tax Incentive; however, due to the relaxed requirements to obtain the Incentive, the Class 7c only lasts five years while the Class 7a, 7b or 8 lasts 12 years.
Comments in support of legislation establishing a bi-partisan and bicameral national commission to consider whether a value-added replacement tax should be a component of federal tax reform Federal Taxation, June 2015 It is time for Congress to take ownership of sweeping tax reform and an important first step is for the creation of a bi-partisan and bicameral National Commission to consider whether a value-added replacement tax should be a component of federal tax reform.
Tax reform policy considerations By Leonard S. DeFranco Federal Taxation, June 2015 The paper submitted to our legislators in Washington by Section member Leonard DeFranco.
Why 2? Won’t 1 do? By Hon. Julie-April Montgomery, (ret.) State and Local Taxation, June 2015 On January 1, 2014 two separate agencies started hearing disputed tax notices—the Illinois Department of Revenue’s Administrative Hearings unit and the Illinois Independent Tax Tribunal.
New Class 7c tax incentive provides opportunities for newly constructed or vacant commercial properties By Kevin Fanning State and Local Taxation, May 2015 The newly minted 7c classification was created with an eye towards grocery stores and food deserts, but its broad-ranging eligibility requirements provides strong potential for other commercial properties throughout Cook County looking to expand or rehabilitate.
United States Supreme Court holds that “similarly situated competitors” in a jurisdiction represent a comparison class and equivalent comparable state taxes to be considered in deciding discrimination By David J. Kupiec, Natalie M. Martin, and Evan Schanerberger State and Local Taxation, May 2015 A summary of the recent case of Alabama Department of Revenue et al. v. CSX Transportation, Inc.
United States Supreme Court holds that “similarly situated competitors” in a jurisdiction represent a comparison class and equivalent comparable state taxes to be considered in deciding discrimination By David J. Kupiec, Natalie M. Martin, and Evan Schanerberger Energy, Utilities, Telecommunications, and Transportation, May 2015 A summary of the recent case of Alabama Department of Revenue et al. v. CSX Transportation, Inc.
Rewarding high state taxes: An article on the public policy impact of Comptroller of the Treasury of Maryland v. Wynne By James Posluszny State and Local Taxation, April 2015 This case, recently argued before the U.S. Supreme Court, could have a profound impact on tax law.
Assessor Attorney, Representative, and Appraiser Meeting: 2015 Triennial Assessment By Thomas A. Jaconetty State and Local Taxation, March 2015 Thomas Jaconetty, Deputy Assessor, Valuation and Appeals in the Cook County Assessor Office, shares his report from the Assessor Attorney, Representative, and Appraiser meeting held on February 19th.
PTAB clarifies uniformity standards for income properties By Scott L. Ginsberg State and Local Taxation, February 2015 A summary of the recent decisions of Momence Community School District and JJS, Inc.
Cook County offers temporary tax incentive expansion By Joanne Elliott and Melissa Whitley State and Local Taxation, December 2014 A look at the qualifications, process, and the requirements that qualifying commercial and industrial properties located in Cook County must fulfill in order to be eligible for the new temporary tax incentive.
Recent Rule 23 opinions entered in real estate tax cases By Timothy E. Moran State and Local Taxation, November 2014 Recent cases of interest to tax practitioners.
The tax enforcement program that could put you out of business, a.k.a, to revoke or not to revoke? By Hon. Julie-April Montgomery State and Local Taxation, November 2014 What happens when your client does not protest the notice they received from the Department of Revenue pertaining to sales taxes owed and does not respond to demands for payment?
Case synopsis By Thomas M. Battista State and Local Taxation, October 2014 A discussion of the recent Illinois Appellate Court decision, BLTREIV3 CHICAGO, LLC, and FIVE TEN ILLINOIS III, LLC v. KANE COUNTY BOARD OF REVIEW.
Trusts no longer trapped by residency of grantor By Lauren Evans DeJong General Practice, Solo, and Small Firm, October 2014 Linn v. Department of Revenue is a taxpayer victory, as it now makes it possible for many trusts to escape Illinois income taxation due to the lack of nexus with the State of Illinois.
Chicago Bears Football Club v. The Cook County Department of Revenue, 2014 IL App (1st) 122892 By Scott L. Ginsburg State and Local Taxation, September 2014 The Illinois Appellate Court recently found that the Chicago Bears Football Club (the “Bears”) owed an amusement tax delinquency in the amount of $4,135,184.68 as related to the amenities included in club level seats and luxury suites. As of September 10, 2014, the Bears have filed a Petition for Leave to Appeal with the Supreme Court of Illinois.
The Illinois State Equalization Factor (Tax Multiplier) By Michael Reynolds State and Local Taxation, August 2014 The author attempts to explain this confounding and oft-misunderstood aspect of tax calculation.
Property tax exemption denied for senior housing facility By John G. Locallo and Vesna Marusic State and Local Taxation, August 2014 At issue in Meridian Village Association v. Hamer was whether a senior housing facility qualified for property tax exemption based on charitable and religious uses of the property.
Streamlined Offshore Disclosure for U.S. residents By James Creech International and Immigration Law, August 2014 The IRS has made some signification changes to offshore disclosure as part of the Foreign Account Compliance Tax Act reporting that went into effect July 1, 2014. 
Legislation passed both chambers spring 2014 and fall 2013 State and Local Taxation, July 2014 Recent legislation of interest to state and local tax practitioners.
Streamlined Offshore Disclosure for U.S. residents By James Creech Federal Taxation, July 2014 The IRS has made some signification changes to offshore disclosure as part of the Foreign Account Compliance Tax Act reporting that went into effect July 1, 2014. 
Local sales tax sourcing—Chaos in Illinois By Adam P. Beckerink State and Local Taxation, June 2014 A discussion of the Hartney Fuel Oil Company v. Hamer case.
Case summaries By David P. Dorner State and Local Taxation, May 2014 Two recent cases of interest to state & local taxation practitioners.
Why companies may wish to avoid doing business in Illinois By Hon. Julie-April Montgomery State and Local Taxation, May 2014 A discussion of the repercussions of Illinois’ False Claims Act.
Appellate Court affirms Illinois Property Tax Appeal Board’s decision to uphold the Cook County Board of Review’s ruling to deny petitioner’s request for a reduction in assessment based on vacancy By Mary Nicolau State and Local Taxation, April 2014 A summary of the recent case of John J. Moroney Co. v. Illinois Property Tax Appeal Board.
Assessor attorney, representative, and appraiser meeting: Practice and procedure summary (February 13, 2014) By Thomas A. Jaconetty State and Local Taxation, March 2014 Important information regarding the filing of real estate tax complaints, procedures, and the supporting documentation required for particular classes of property. 
The Earned Income Tax Credit: Do I qualify? Federal Taxation, March 2014 The Center for Economic Progress has provided a new pamphlet designed to answer frequently asked questions about issues that commonly occur for low-income taxpayers.
Waltner v. Commissioner, TC Memo 2014-35: A tax protester goes to court Federal Taxation, March 2014 One of the more pervasive fringe groups in America is the tax protester. This group has developed techniques that they claim lawfully allow them to avoid the income tax.