Illinois' tax amnesty program begins October 1, allowing errant taxpayers (make that taxnonpayers) to pony up while avoiding interest and penalties they'd otherwise be liable for. Unlike the most recent amnesty program, participation in this one doesn't "preclude a taxpayer from claiming a refund for an overpayment of tax on an issue unrelated to the issues for which the taxpayer claimed amnesty," write David J. Kupiec and Natalie M. Martin in the most recent issue of ISBA's Tax Trends. Read more.