Publications

Section Newsletter Articles on Taxation

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.
2013 legislative session—List of bills impacting IDOR State and Local Taxation, September 2013 Legislation of interest to state & local tax practitioners.
CRP payments subject to self-employment tax By Gary R. Gehlbach Agricultural Law, September 2013 On June 18, 2013, the United States Tax Court issued a decision finding that payments received under the U.S. Department of Agriculture Conservation Reserve Program (CRP) are includable in a taxpayer’s self-employment income, ruling that the taxpayer was engaged in a trade or business and that a nexus existed between his trade or business and the CRP payments he received.
Illinois tries to ensnare snowbirds (again) By Steven E. Siebers and Emily Scheuring Jones Elder Law, September 2013 This is a follow-up to the article titled “Snowbirds Fly Free of Illinois Tax that was published in the February 2013 edition of the ISBA Trusts & Estates Newsletter.
Snowbirds fly free of Illinois tax By Steven E. Siebers and Emily Schuering Jones Elder Law, September 2013 In a surprisingly taxpayer-friendly decision, Cain v. Hamer provides a judicial road map for Illinois residents who spend a portion of the year out of state.
Court enjoins enforcement of the Cook County Non-Titled Personal Property Use Tax By Carolyn Sprinchorn State and Local Taxation, August 2013 Following a hearing on July 24, 2013, Judge Lopez Cepero issued a Preliminary Injunction Order on August 1, 2013, finding that the plaintiffs had demonstrated, to a legally sufficient degree for purposes of enjoining the tax, that the Non-Titled Personal Property Tax is unlawful.
CRP payments subject to self-employment tax By Gary R. Gehlbach Trusts and Estates, August 2013 On June 18, 2013, the United States Tax Court issued a decision finding that payments received under the U.S. Department of Agriculture Conservation Reserve Program (CRP) are includable in a taxpayer’s self-employment income, ruling that the taxpayer was engaged in a trade or business and that a nexus existed between his trade or business and the CRP payments he received.
Illinois tries to ensnare snowbirds (again) By Steven E. Siebers and Emily Scheuring Jones Trusts and Estates, August 2013 This is a follow-up to the article titled “Snowbirds Fly Free of Illinois Tax that was published in the February 2013 edition of the ISBA Trusts & Estates Newsletter.
Illinois tries to ensnare snowbirds (again) By Steven E. Siebers and Emily Scheuring Jones Agricultural Law, August 2013 This is a follow-up to the article titled “Snowbirds Fly Free of Illinois Tax that was published in the March 2013 edition of the ISBA Agricultural Law Newsletter.
Predicting IRS guidance after U.S. v. Windsor By James Creech Federal Taxation, August 2013 After Windsor, federal agencies must consider state law definitions of marriage when determining if granting benefits is appropriate.
Who should consider using the new Illinois Tax Tribunal By David J. Kupiec and Natalie M. Martin State and Local Taxation, July 2013 Useful details that will assist practitioners in understanding the benefits and conditions of this new venue.
How county boards of review can assist the Illinois Property Tax Appeal Board By Pablo Eves Government Lawyers, June 2013 Some practical guidance for county Boards of Review, and the attorneys who represent them, in addressing current assessment complaints and future appeals.
The IRS will be closed… By Tracy S. Dalton Trusts and Estates, June 2013 All IRS offices, including all toll-free hotlines, the Taxpayer Advocate Service and the agency’s nearly 400 taxpayer assistance centers nationwide, will be closed on July 5, July 22 and Aug. 30, 2013.
Recent legislation By William Seitz State and Local Taxation, June 2013 Recent bills of interest to state & local tax practitioners.
Appellate court again vacates and remands to the Illinois Property Tax Appeals Board to define and develop a legal standard when determining what constitutes “open space” for assessing golf courses By Mary Nicolau State and Local Taxation, May 2013 Recently, the Illinois Appellate Court vacated and remanded, for a second time, a Property Tax Appeals Board’s decision concerning the assessment of the land and improvements of a private golf club.