Publications

Section Newsletter Articles From Julie-April Montgomery

Can taxes change one’s behavior? An editorial opinion By Hon. Julie-April Montgomery, (ret.) Employee Benefits, April 2018 Taxes are a vehicle for change for both the taxpayer and the government, but author Julie-April Montgomery argues that the changes are neither what government really anticipates or desires.
Can taxes change one’s behavior? An editorial opinion By Hon. Julie-April Montgomery, (Ret). State and Local Taxation, October 2017 Taxes are a vehicle for change for both the taxpayer and the government, but author Julie-April Montgomery argues that the changes are neither what government really anticipates or desires.
How taxing is a good time in Cook County? By Hon. Julie-April Montgomery, (Ret.) State and Local Taxation, July 2016 Over the past year local governments haves been seeking ways to both balance their budgets and pay their pension obligations. And so, Cook County has taken advantage of our need to escape from our troubles and woes as we seek diversion, and as such, imposed higher costs for those wishing to have a good time.
Why 2? Won’t 1 do? By Hon. Julie-April Montgomery, (ret.) State and Local Taxation, June 2015 On January 1, 2014 two separate agencies started hearing disputed tax notices—the Illinois Department of Revenue’s Administrative Hearings unit and the Illinois Independent Tax Tribunal.
The tax enforcement program that could put you out of business, a.k.a, to revoke or not to revoke? By Hon. Julie-April Montgomery State and Local Taxation, November 2014 What happens when your client does not protest the notice they received from the Department of Revenue pertaining to sales taxes owed and does not respond to demands for payment?
Why companies may wish to avoid doing business in Illinois By Hon. Julie-April Montgomery State and Local Taxation, May 2014 A discussion of the repercussions of Illinois’ False Claims Act.
Illinois’ Independent Tax Tribunal has arrived By Hon. Julie-April Montgomery State and Local Taxation, February 2014 An overview of this new independent state agency.
Need for a license ensures you pay your taxes By Julie-April Montgomery State and Local Taxation, August 2010 Before you can obtain a license to open your business, the government issuing the license will normally check to ensure that you, as either an individual or a person involved with another business, have no outstanding tax obligations.
Cook County’s Department of Administrative Hearings: The new kid on the block By Julie-April Montgomery State and Local Taxation, January 2010 In today’s litigious society, more and more matters are being initially handled outside of the courts and in administrative proceedings—specially matters that involve government enforcement, compliance and collection. 
The Vienna Conventions—Now they have a few waltzes for state and local taxation By Julie-April Montgomery State and Local Taxation, November 2008 Have you ever wondered if international law affects the practice of state and local taxation?
Let’s review the basics of local taxation By Julie-April Montgomery State and Local Taxation, May 2008 As a practitioner, are you aware of the vast number and variety of local taxes for which a client can be held accountable, or even what constitutes a local taxing authority in Illinois?
The role of attorney-accountants in administrative state and local tax proceedings By Julie-April Montgomery Administrative Law, November 2007 Your company just received a sales tax notice of tax liability from the Illinois Department of Revenue for hardware sold to a Chicago company along with the lease of various software packages that are both customized and canned.
The role of attorney-accountants in administrative state and local tax proceedings By Julie-April Montgomery State and Local Taxation, September 2007 Your company just received a sales tax notice of tax liability from the Illinois Department of Revenue for hardware sold to a Chicago company along with the lease of various software packages that are both customized and canned.
The taxman cometh By Julie-April Montgomery State and Local Taxation, August 2007 The following outline was originally presented at the ISBA May 24, 2007 seminar.
The vital supplements of “S.A.L.T.” (state and local tax) By Julie-April Montgomery State and Local Taxation, January 2007 Are there consequences to paying taxes late?
Amusements can be a taxing part of the game of life By Julie-April Montgomery State and Local Taxation, July 2006 The most common Illinois tax on entertainment is an amusement tax.
The successor liability aspects of a tax bulk sales in Illinois By Julie-April Montgomery State and Local Taxation, March 2006 It is often said that when a new owner of a business comes along it prefers to buy the assets of the business so as to avoid liability for the seller’s obligations that could arise as the result of a stock sale.
The tax that seems to continually generate money—cigarette taxes (Or at least that appears so for the present) By Julie-April Montgomery State and Local Taxation, January 2006 To smoke or not to smoke. Who really cares today? As far as government is concerned, to smoke is to give generous “sin tax” money to state and local governments.
When stepping up to pay your taxes pays off (amnesty & voluntary disclosure programs) By Julie-April Montgomery State and Local Taxation, September 2005 You've just found out that you never paid sales taxes as required by law for the last 10 years. Or you've underpaid your Chicago Transaction Tax for the past year because of a software error.
The administrative process for protesting tax assessments and refund denials By Julie-April Montgomery State and Local Taxation, May 2005 Many state and local tax bodies find that tax compliance is greater when audit activity is constant and strong.
Do I really get my money back? (The local tax credit/ refund issue) By Julie-April Montgomery State and Local Taxation, April 2005 What if you mistakenly paid your Chicago tax money to the State of Illinois? Or you paid tax to Cook County on a transaction for which you qualified for an exclusion or exemption from tax?
The importance of “government” for taxes By Julie-April Montgomery State and Local Taxation, February 2004 The power of government to tax is of unequivocal importance in today's modern society. But what is government for purposes of taxation?
Preemption-The covert exemption By Julie-April Montgomery State and Local Taxation, October 2003 Everyone is constantly seeking a way to legally avoid the payment of taxes to which they can be subject. To that end, one is normally aware that the greatest source for such relief is an exemption.
Will bankruptcy wipe out your taxes? Probably not By Charles A. King and Julie-April Montgomery State and Local Taxation, February 2003 Often people and businesses have financial difficulties that result in the need to file for bankruptcy protection.
The 10 most frequent issues that arise in state and local taxation and their options By Julie-April Montgomery State and Local Taxation, May 2002 Whether you are a newcomer or seasoned practitioner, there are recurring common issues you will regularly encounter in your practice of state and local taxation.
Don’t be used by the great unknown—use taxes By Julie-April Montgomery State and Local Taxation, January 2001 You've just received a notice from the Illinois Department of Revenue asking for use tax on the bedroom suite you received last year as the result of a catalog purchase from an East Coast company.
The new Chicago system: Quick or slow, the results are usually the same at administrative hearing By Julie-April Montgomery State and Local Taxation, March 2000 You've just come back to your parked car to find a ticket for failure to display a Chicago vehicle sticker. Your choices--pay or protest.

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