Practice News

 When filing a joint federal income tax return, both husband and wife are jointly and severally liable for the tax and any additions to the tax, interest, or penalties that arise from the joint return, even if the parties later divorce or one of them dies. But, as Richard Hirschtritt notes in his January Illinois Bar Journal article, “Tax Appeal,” many individuals are unaware of their spouse’s income or the family’s finances. This provides the knowledgeable spouse with an opportunity to expend funds without the knowledge of his or her spouse.

The Illinois Supreme Court announced the filing of lawyer disciplinary orders on January 24, 2025. Sanctions were imposed because the lawyers engaged in professional misconduct by violating state ethics law.

 In their January 2025 Illinois Bar Journal article, “Powerful or Powerless?,” Thomas Osran and Robert Held focus on amendments to the Illinois Power of Attorney Act that went into effect on Jan. 1, 2025. Osran and Held note the amendments will help when third parties refuse to honor validly drafted and executed POAs. But, unhelpfully (and perhaps fatally), they add, the law creates no new teeth to enforce unreasonable refusals to honor valid POAs and lists 14 new ways for banks and others to legally refuse to honor otherwise valid POAs.

 “Perhaps no professional shortcoming is more widely resented than procrastination,” states Illinois Rule of Professional Conduct 1.3, Comment [3]. As explained in the Illinois Bar Journal January cover story, “The Procrastination Puzzle,” from a physiological standpoint, procrastination pits two sections of the brain against each other: the prefrontal cortex, which handles logic, reason, and organizational skills; and the limbic system, which triggers our gratification and fight-or-flight reflexes. The problem?