Publications

Section Newsletter Articles on Taxation

American Taxpayer Relief Act of 2012: Tax law changes from the fiscal cliff By James Creech Federal Taxation, January 2013 A synopsis of changes resulting from the recent "fiscal cliff."
Frequently asked questions: Tax pamphlets By James Creech Federal Taxation, January 2013 The Center for Economic Progress has created pamphlets designed to answer frequently asked questions about issues that commonly occur for low income taxpayers.
Log rolling vs. the single subject rule By Stanley R. Kaminski and Elinor L. Hart State and Local Taxation, January 2013 As the cases discussed in this article demonstrate, the definition of a “single subject” is amorphous and the application of the “single subject” rule is jurisdiction-specific and appears largely subjective.
The 32nd Annual National Conference of State Tax Judges By Hon. Alexander P. White Government Lawyers, December 2012 An update on this Annual Conference, which took place this year in San Francisco from September 13-15.
The 32nd Annual National Conference of State Tax Judges By Hon. Alexander P. White State and Local Taxation, December 2012 A summary of the Annual Conference, which this year took place in San Francisco from September 13-15.
Illinois’ new independent Tax Tribunal—Implementation legislation enacted as July 1, 2013 start date approaches (Public Act 97-1129) By David J. Kupiec and Natalie M. Martin State and Local Taxation, December 2012 Public Act 97-1129 provides the much-needed tax tribunal operational framework, some of which is briefly described in this article.
Case summaries By Carolyn Sprinchorn State and Local Taxation, November 2012 Two recent tax decisions from the Circuit Court of Cook County.
A Circuit split in severance pay—Time to file a protective refund claim? By James Creech Federal Taxation, November 2012 Do non-wage severance payments that qualify as Supplemental Unemployment Compensation Benefits payments under Code Section 3402(o) count as “wages” under FICA?
Civil union tax returns By Brian E. Fliflet State and Local Taxation, November 2012 Civil union partners must now file Illinois income tax returns as married couples. They may select either filing status: married filing jointly or married filing separately. But because the Internal Revenue Service does not permit same-sex civil union partners to file federal returns as a married couple, the process is a little more complicated.
IRS Announces Inflation Adjustments for 2013 Trusts and Estates, November 2012 The IRS recently released various inflation-adjustments for 2013.
ISBA Federal Tax Conference review Federal Taxation, November 2012 A summary of the ISBA's Federal Taxation annual Conference, which took place just last week.
News bulletin issued by the IRS Trusts and Estates, November 2012 The U.S. Department of the Treasury continues to build International support for combating offshore tax evasion and facilitating FATCA implementation  
Pro bono spotlight Federal Taxation, November 2012 Learn more about Andrew VanSingel and his work as Director of Prairie State Legal Services Low Income Tax Clinic.
Foreclosures and real property tax valuation revisited: Continuing challenges and responses By Thomas A. Jaconetty State and Local Taxation, October 2012 A look at the complex issues involved in determining market value of real property in the current economic environment without comprising the principles of appraisal and valuation of real property.
Gift tax annual exclusion concerns when conveying business interests By Hugh F. Drake Trusts and Estates, October 2012 A recent Tax Court decision in Wimmer v. Commissioner holds that limited partnership interests gifted over a period of years qualified for the gift tax annual exclusion due to the receipt of income distributions from the partnership.
97th General Assembly state and local tax legislation now law By William Seitz State and Local Taxation, September 2012 New laws relating to state & local tax.
Due process tax nexus and the expatriate inter vivos trust By Stanley R. Kaminski State and Local Taxation, September 2012 Is it legal for the original domiciliary state to continue to impose an income tax on a now-expatriated trust, given the fact that the trust no longer has any contacts with the state?
Electronic filing safeguards By James Creech Federal Taxation, September 2012 While electronic filing has made most taxpayer’s lives easier, it has also created issues with unauthorized filing of tax returns.
Gift tax annual exclusion concerns when conveying business interests By Hugh F. Drake Business Advice and Financial Planning, September 2012 A recent Tax Court decision in Wimmer v. Commissioner holds that limited partnership interests gifted over a period of years qualified for the gift tax annual exclusion due to the receipt of income distributions from the partnership.
ISBA Federal Tax Section Council goes to Washington By James Creech Federal Taxation, September 2012 On May 9th and 10th, 2012 the Federal Taxation Section Council made its annual trip to DC to advise our nation’s leaders on tax issues.
Proposed technical correction to Section 7430—Awarding of costs and certain fees By George E. Marifian Federal Taxation, September 2012 Section 7430, as currently drafted, allows Revenue Agents to take unreasonable initial positions in an examination with no adverse consequences for such unreasonable positions.
Tax reform policy considerations By Leonard S. DeFranco Federal Taxation, September 2012 A list of principles that the Federal Taxation Section Council believes should be adhered to as Congress tackles simplification of the tax code.
Taxation without borders: Allowing states to collect tax from out-of-state sellers By Gregory A. Zbylut Federal Taxation, September 2012 The proposals in this article offer a workable and sustainable solution to provide brick-and-mortar retailers some modicum of protection, without unduly burdening Internet retailers and discouraging further growth. 
AT&T Teleholdings, Inc. v. Department of Revenue By David P. Dorner State and Local Taxation, August 2012 In a Rule 23 Order, the appellate court ruled in favor of the Illinois Department of Revenue, holding that AT&T Teleholdings may not use the combined apportionment method to allocate its unitary business group’s 2002 net capital loss among its members for purposes of carrying back the loss to 1999, a tax year in which its members were members of different unitary business groups.    
Cook County tobacco wholesalers succeed in limiting Cook County tobacco tax By Elinor Harter State and Local Taxation, August 2012 In Arangold Corporation v. Cook County, two local wholesale tobacco distributors were substantially successful in their action brought against the Cook County Department of Revenue challenging the constitutionality of the County’s broad expansion of the Cook County Tobacco Tax Ordinance. 
Illinois Amazon law declared unconstitutional By Carolyn Sprinchorn State and Local Taxation, July 2012 A look at Performance Marketing Association, Inc. v. Hamer.
Appellate court upholds finding that doubled interest is improper under 2003 Illinois Amnesty Program By Kathleen M. Lach State and Local Taxation, June 2012 The Metropolitan Life Insurance Company v. Hamer court found, and the appellate court upheld, that the phrase “all taxes due” within the Tax Delinquency Amnesty Act did not encompass taxes that were not already assessed.
Case note: Clarcor, Inc. v. Hamer By Brian E. Fliflet State and Local Taxation, June 2012 A summary of the recent decision in Clarcor, Inc. v. Hamer.
How do foreclosures affect real property tax valuation? And what can we do about it? By Thomas A. Jaconetty State and Local Taxation, May 2012 Some insight to help us find within our commonly-accepted principles a framework for confronting the challenges of a depressed economy and a national real estate market under severe stress.
Another taxpayer victory on defined value formula clauses: Estate of Petter v. Commissioner By Ryan A. Walsh Federal Taxation, April 2012 Defined value clauses like the ones used by Anne Petter allow a taxpayer to transfer difficult-to-value assets while minimizing potential transfer taxes.