Section Newsletters

Articles From Grace Symington

Tax Court Takes a Strict Stance on Procedural Deadlines Under the BBA Partnership Audit Rules By Sandra D. Mertens & Grace Symington Federal Taxation, November 2025 Recent Tax Court decisions, including JM Assets and Bayou Serpent, demonstrate strict enforcement of procedural deadlines. This strict adherence reinforces the importance of diligence and punctuality, safeguarding the integrity of the judicial process by emphasizing the necessity of complying with procedural requirements. 
2025 Illinois Tax Amnesty Programs Offer Opportunities for Penalty and Interest Relief to Taxpayers By Sandra D. Mertens & Grace Symington Federal Taxation, October 2025 Familiarize yourself with the 2 amnesty programs that will take effect in the fall of 2025 as a direct result of House Bill 2755, signed by Governor Pritker on June 16, 2025. 
Recent Changes to the IRS Office of Appeals By Sandra D. Mertens & Grace Symington Federal Taxation, October 2025 The Internal Revenue Service (IRS) Independent Office of Appeals is launching two initiatives aimed at increasing transparency and fairness to taxpayers: (1) a Post Appeals Mediation pilot program, and (2) making Appeals Case Memos available to share with taxpayers.

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