Relator, a lawyer and his former law firm, file qui tam action under Illinois False Claims Act, alleging that Defendant knowingly failed to collect and remit use taxes on merchandise sold at craft shows in Illinois and on Internet and telephone sales to Illinois customers. Evidence was sufficient to demonstrate that Defendant company acted in reckless disregard of its obligation to collect and remit use taxes on its Internet and telephone sales.Court properly included, within amount of damages to be trebled, tax payments made by company before final judgment. Fee-shifting provision in False Claims Act does not permit award of attorney fees to relator, who served as its own attorney. Court did not abuse its discretion by awarding relator fees for legal work performed by outside counsel relating to craft show claims. (McBRIDE and BURKE, concurring.)
Illinois Appellate Court
Civil Court
Qui Tam Actions