Articles From Kathleen M. Lach

AT&T Teleholdings, Inc. v. The Department of Revenue By Kathleen M. Lach State and Local Taxation, February 2013 In an appeal by the Department of Revenue from an order of the circuit court reversing the determination of the Administrative Law Judge in the underlying hearing, the appellate court upheld the circuit court’s reversal finding that the Department did not properly utilize the mathematical error procedure to correct Ameritech’s pre-merger return.
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.
Illinois Civil Union Act raises filing questions By Kathleen M. Lach State and Local Taxation, October 2011 The Illinois Department of Revenue is currently reviewing whether the Civil Union Act would allow joint filing of tax returns by same-sex couples under the Illinois Income Tax Act.  
Illinois completes 2010 tax amnesty period By Kathleen M. Lach State and Local Taxation, March 2011 An overview of the most recent tax amnesty period.
Effectively handling federal tax liens in your real estate transaction By Kathleen M. Lach Real Estate Law, July 2002 A federal tax lien on the credit report of your seller in a real estate transaction does not necessarily signify that your deal is doomed.

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