Publications

Section Newsletter Articles on Taxation

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.
Illinois’ Independent Tax Tribunal has arrived By Hon. Julie-April Montgomery State and Local Taxation, February 2014 An overview of this new independent state agency.
Recent decisions in real estate tax cases By Timothy E. Moran State and Local Taxation, February 2014 Summaries of two recent cases-- Louis Capra v. Cook County Board of Review et al, and In re Application of the County Treasurer (Lincoln Title Co. v. Nomanbhoy  Family Limited Partners.
Trust taxation and due process By Mary D. Cascino Trusts and Estates, February 2014 A summary of the recent case of Linn v. Illinois Department of Revenue.
An overview of the IRS Art Advisory Panel By James Creech Federal Taxation, January 2014 Since works of art are unique, and the value of an artwork can vary drastically based upon minor details, the IRS has assembled a standing panel of art experts known as the IRS Art Advisory Panel.
Income tax legislation State and Local Taxation, December 2013 Public Acts and rules of interest to state & local tax practitioners.
Recent court decisions State and Local Taxation, December 2013 A listing of decisions of interest to state & local tax practitioners.
Sales and excise tax legislation State and Local Taxation, December 2013 Recent legislation of interest.
Staff directory State and Local Taxation, December 2013 A listing and contact information for the staff of the Department of Revenue.
The erroneous homestead exemption amnesty period ends December 31, 2013. A new law (Public Act 98-93 allows the Cook County Assessor to record a tax lien against property that was granted one or more erroneous homestead exemptions. The new law only applies to property located in Cook County By Mary Ann Connelly State and Local Taxation, November 2013 To be eligible for the exemptions, the homeowner must qualify for the exemption according to the provisions established in the statute.
Illinois Supreme Court Rules “Amazon Tax” preempted by Federal Internet Tax Fairness Law By William A. Price Business and Securities Law, November 2013 An overview of the decision and its ramifications.
Circuit Court rules that the Cook County Non-Titled Personal Property Use Tax is illegal and unconstitutional and issues permanent injunction By Carolyn Sprinchorn State and Local Taxation, October 2013 On October 11, 2013 Cook County Circuit Court Judge Lopez Cepero issued an Order and Opinion granting summary judgment in favor of the plaintiffs in their actions against the Cook County Department of Revenue
Illinois Appellate Court holds Voluntary Payment Doctrine not applicable to claims brought under Consumer Fraud and Deceptive Business Practices Act By Carolyn Sprinchorn State and Local Taxation, October 2013 In Nava v. Sears, Roebuck & Co., the Illinois Appellate Court reversed the circuit court’s order granting summary judgment to Sears, Roebuck & Co., finding that the plaintiff had raised a genuine issue of material fact as to the elements of his claim brought under the Consumer Fraud and Deceptive Business Practices Act.