Illinois Bar Journal

Articles on Taxation

Bill would let nonlawyers represent taxpayers in county tax appeals

By Janan Hanna
May
2014
LawPulse
Page 214
A now-dormant legislative proposal would authorize nonlawyers to represent taxpayers in county tax appeals. The ISBA is leading the fight against it.

The Tipping Point: The End of Automatic Gratuities?

By Brian Roth
May
2014
Article
Page 230
Many restaurants impose a set gratuity on large groups to make sure servers get their fair share. But a new IRS ruling classifies automatic gratuities as service charges, not tips.

Change to assessment method of PPV leases of military facilities

April
2014
Illinois Law Update
Page 168
The Property Tax Code has been amended to change the method of assessing the value of PPV leases of certain military facilities for state property tax law purposes.

Department of Revenue can refuse registration and permit for tax default

February
2014
Illinois Law Update
Page 68
The Department of Revenue may now refuse to issue a license, registration, or permit if the owner, partner, or, in the case of a limited liability company, a manager or member whose name is on the application is in default for money due under any tax or fee act administered by the Department.

Estate Planning and the American Taxpayer Relief Act

By Stephen M. Margolin & Lindsey Paige Markus
February
2014
Article
Page 92
Thanks to ATRA, a married couple with a properly structured estate can pass more than $10 million free of federal estate tax. But beware income and state-estate tax consequences.

Illinois Supreme Court strikes down regulations on the situs for local sales taxes

February
2014
Illinois Law Update
Page 68
On November 21, 2013, the Illinois Supreme Court held that certain Illinois Department of Revenue ("DOR") regulations setting situs for tax liability under retail occupation taxes ("ROTs") where purchase orders are accepted were invalid.

IRS removes tax break for some employer health-care reimbursement schemes

By Janan Hanna
February
2014
LawPulse
Page 62
In years past, employers who don't offer medical plans to employees got a tax advantage for reimbursing some of their medical expenses. The IRS has greatly restricted that tax break.

Supreme court ends sales-tax-avoidance practice

By Adam W. Lasker
January
2014
LawPulse
Page 10
The court's ruling means companies can't set up a remote "sales" office and thereby avoid local taxes - but that the company in this case doesn't owe a $23 million tax bill.

The Illinois Supreme Court nixes the Amazon tax

By Adam W. Lasker
December
2013
LawPulse
Page 606
The supreme court invalidated an Illinois law requiring out-of-state retailers to pay Illinois use tax on Internet-based sales, ruling that it was preempted by the federal Internet Tax Freedom Act.

Making Constitutional Challenges to the Illinois Tax on Trust Income

By Robert J. Kolasa
November
2013
Article
Page 584
Under Illinois law, income from a trust created by an Illinois resident is taxable even if the trust is not otherwise connected to Illinois. But is the state tax constitutionally infirm?

Beware FATCA’s broad reach

By Adam W. Lasker
September
2013
LawPulse
Page 446
Think a new law designed to ferret out taxable income parked offshore won't affect any of your clients? You might be unpleasantly surprised, tax experts warn.

New maximum reductions for senior citizens and general homestead exemptions. PA 098-0007

August
2013
Illinois Law Update
Page 392
The Property Tax Code has been amended to modify the maximum annual reduction for the Senior Citizens Homestead Exemption for the taxable years of 2012 and 2013. 35 ILCS 200/15-170.

Bill would eliminate “open-space” tax exemptions for recreational buildings

By Adam W. Lasker
March
2013
LawPulse
Page 118
Should a busy clubhouse connected to a golf course be treated as "open space" and taxed at a low rate? Proposed legislation would end the judicially-created exemption.

Changes to state procedures for sending property tax bills. PA 097-1084

March
2013
Illinois Law Update
Page 124
Illinois lawmakers have amended the Property Tax Code to allow collectors to send property tax bills by way of e-mail upon the taxpayer's request.

First district clarifies meaning of “all taxes due” under 2003 Tax Delinquency Amnesty Act

November
2012
Illinois Law Update
Page 580
On August 22, 2012, the first district appellate court held that a taxpayer who filed an amended tax return was rightly assessed a double interest charge under the Unified Penalty and Interest Act ("Penalty Act") because it failed to pay its entire tax liability for the years 2000 and 2001 during the 45-day amnesty period created by the 2003 Tax Delinquency Amnesty Act ("Amnesty Act").

High court: unpaid property tax not a bar to running for municipal office

By Adam W. Lasker
October
2012
LawPulse
Page 514
The Illinois Supreme Court limited the reach of the candidate-qualifications statute to make it harder to remove candidates from the ballot for "indebtedness to the municipality."

Law provides a property tax exemption for homes rebuilt after a natural disaster. PA 097-0716

September
2012
Illinois Law Update
Page 464
Illinois lawmakers have amended the Property Tax Code by adding section 15-173.

Exhaustion of Administrative Remedies in Property Tax Assessment Appeals after Millennium Park

By Antonio Senagore
August
2012
Article
Page 434
The Illinois Supreme Court recently held that a taxpayer could skip the administrative appeal process and challenge a property tax assessment directly in circuit court.

Love, Marriage, and the IRS: Tax Advantages of Illinois Civil Unions

By Barbara K. Lundergan
April
2012
Article
Page 200
You may be surprised to learn that civil unions afford better tax treatment than marriage for some heterosexual couples.

Increased income allowance of exemption for Illinois individual taxpayers. PA 097-0652

March
2012
Illinois Law Update
Page 132
Illinois lawmakers have amended the Illinois Income Tax Code to increase the basic amount that is used to calculate an individual taxpayer's allowed exemption amount (35 ILCS 5/204, 5/212).

Illinois Estate Planning in Uncertain Times

By Steven E. Siebers
September
2011
Article
Page 448
What happens if the federal estate tax exclusion goes back to $1 million? What are the implications of decoupling the Illinois from the federal tax? A look at these and other questions.

Implementation of Angel Investment Credit Program

September
2011
Illinois Law Update
Page 440
The Department of Commerce and Economic Opportunity enacted rules to implement the Angel Investment Credit Program. 14 Ill Adm Code 531. Key new rules will be examined in this article, but the entire section should be consulted to understand all the aspects of the new program. The amended rules became effective on June 1, 2011.

Definition broadened for “maintaining a place of business” in Illinois. PA 096-1544

June
2011
Illinois Law Update
Page 286
The Use Tax Act and Service Use Tax Act have been amended to broaden the definition of a "retailer" or "serviceman" who is "maintaining a place of business in this state." 35 ILCS 105/2; 35 ILCS 110/2.

Regulations adopted to implement Small Business Job Creation Tax Credit Act

March
2011
Illinois Law Update
Page 124
The Department of Commerce and Economic Opportunity recently adopted regulations necessary to successfully implement the Small Business Job Creation Tax Credit Act. 35 ILCS 25/5 and 15.

Tax credits available for small businesses that hire from Put Illinois to Work program. PA 096-1498

March
2011
Illinois Law Update
Page 124
The Illinois General Assembly has amended the Small Business Job Creation Tax Credit Act to provide tax relief for businesses that hire a new worker who was part of the Put Illinois to Work Program in 2010. 35 ILCS 25/10.

Are Nonprofit Hospitals Charitable Institutions?

By Antonio Senagore
February
2011
Article
Page 96
Is a nonprofit hospital a "charitable use" that qualifies for a property tax exemption? The author reviews the Illinois Supreme Court's Provena decision and predicts its likely effects, one of which is legislation to protect hospitals.

Mind the gap: Illinois taxes estates over $2 million

By Helen W. Gunnarsson
February
2011
LawPulse
Page 66

A Sigh of Tax Relief

By Katarinna McBride
February
2011
Column
Page 100
There's a lot for estate planners to like about the new federal tax law.

Counties with more than three million residents required to accept credit card property tax payments. PA 096-1248

January
2011
Illinois Law Update
Page 16
Beginning on January 1, 2012, a county with a population of more than three million is obligated to accept credit card payments for each installment of property taxes. (35 ILCS 200/20-25).

Property owners can seek tax reimbursement for annexed properties. PA 096-1351

January
2011
Illinois Law Update
Page 16
Under amendments to the Property Tax Code, property owners can seek reimbursement for taxes paid on annexed property beginning in the 2010 tax year. 35 ILCS 200/20-27.

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