Publications

Section Newsletter Articles on Taxation

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.
Case synopsis: Onwentsia Club v. Illinois Property Tax Appeal Board By Brian Forde State and Local Taxation, May 2013 At its heart, this decision is a thinly veiled invitation to the Board of Review to appeal the decision and obtain a better clarification from the appellate court.
Legislative agenda item 2013-3: Recommendation for legislation establishing a national commission to consider whether a value- added replacement tax should be a component of federal tax reform Federal Taxation, May 2013 The Federal Taxation Section of the Illinois State Bar Association urges the House and Senate to enact legislation establishing a national commission to consider whether a value-added replacement tax should be a component of federal tax reform.
Legislative agenda item: IRC Reform Federal Taxation, May 2013 An overview of the principles that the ISBA Federal Taxation Section Council believes should be adhered to as Congress tackles simplification of the tax code.
Letter from the editor By James Creech Federal Taxation, May 2013 An introduction to the issue from Editor James Creech.
Marketplace Fairness Act of 2013 passes United States Senate By Stanley R. Kaminski and Carolyn Sprinchorn State and Local Taxation, May 2013 On May 6, 2013 the U.S. Senate passed the Marketplace Fairness Act of 2013 by a vote of 69 to 27. The legislation now moves to the U.S. House of Representative for consideration.
The role of Congress in the regulation of all paid tax return preparers By James Creech Federal Taxation, May 2013 The author argues that regulating all paid tax return preparers will benefit both taxpayers and the government.
The tax effects of a civil union dissolution By Ray Prather and Padraig McCoid Federal Taxation, May 2013 While the Civil Union Act relies on the IMDMA for dissolving civil unions and dividing property; federal tax law does not account for these issues in dissolutions with same-sex parties (due to DOMA) and possibly all civil unions (due to the fact that the parties are not married). The Internal Revenue Service has not provided guidance for these issues.
1099-Ks and credit cards: Dangerous traps for attorneys Federal Taxation, March 2013 Starting January 1st the IRS requires information returns from credit card companies processing payments.
IDOR Practitioners Meeting, February 22, 2013— Questions Submitted in Advance State and Local Taxation, March 2013 Questions and answers from the Illinois Department of Revenue Practitioners Meeting.
IDOR Practitioners Meeting, February 22, 2013—Summary of recent legislation State and Local Taxation, March 2013 Legislation of interest to practitioners.
IRS alternative dispute resolution for small businesses and self employed taxpayers By James Creech Federal Taxation, March 2013 Fast Track Settlement and Fast Track Mediation are similarly named and both use mediation. However there are some important differences both in subject matter and procedure.
ISBA Washington DC Trip call for topics Federal Taxation, March 2013 If you can think of any systemic, apolitical issues that need to be addressed in Washington D.C., please let the editor know at jcreech@creechtaxlaw.com.
Snowbirds fly free of Illinois tax By Steven E. Siebers and Emily Schuering Jones Agricultural Law, March 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.
Summary of recent legislation State and Local Taxation, March 2013 Recent cases of interest to state & local taxation attorneys.
AT&T Teleholdings, Inc. v. The Department of Revenue By Kathleen M. Lach State and Local Taxation, February 2013 In an appeal by the Department of Revenue from an order of the circuit court reversing the determination of the Administrative Law Judge in the underlying hearing, the appellate court upheld the circuit court’s reversal finding that the Department did not properly utilize the mathematical error procedure to correct Ameritech’s pre-merger return.
Brief case synopsis of recent Illinois decisions State and Local Taxation, February 2013 Two recent cases of interest to State & Local Taxation practitioners.