Publications

Section Newsletter Articles on Taxation

IRS alternative dispute resolution for small businesses and self employed taxpayers By James Creech Federal Taxation, March 2013 Fast Track Settlement and Fast Track Mediation are similarly named and both use mediation. However there are some important differences both in subject matter and procedure.
ISBA Washington DC Trip call for topics Federal Taxation, March 2013 If you can think of any systemic, apolitical issues that need to be addressed in Washington D.C., please let the editor know at jcreech@creechtaxlaw.com.
Snowbirds fly free of Illinois tax By Steven E. Siebers and Emily Schuering Jones Agricultural Law, March 2013 In a surprisingly taxpayer-friendly decision, Cain v. Hamer provides a judicial road map for Illinois residents who spend a portion of the year out of state.
Summary of recent legislation State and Local Taxation, March 2013 Recent cases of interest to state & local taxation attorneys.
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.
Brief case synopsis of recent Illinois decisions State and Local Taxation, February 2013 Two recent cases of interest to State & Local Taxation practitioners.
Snowbirds fly free of Illinois tax By Steven E. Siebers and Emily Schuering Jones Trusts and Estates, February 2013 In a surprisingly taxpayer-friendly decision, Cain v. Hamer provides a judicial road map for Illinois residents who spend a portion of the year out of state.
American Taxpayer Relief Act of 2012: Tax law changes from the fiscal cliff By James Creech Federal Taxation, January 2013 A synopsis of changes resulting from the recent "fiscal cliff."
Frequently asked questions: Tax pamphlets By James Creech Federal Taxation, January 2013 The Center for Economic Progress has created pamphlets designed to answer frequently asked questions about issues that commonly occur for low income taxpayers.
Log rolling vs. the single subject rule By Stanley R. Kaminski and Elinor L. Hart State and Local Taxation, January 2013 As the cases discussed in this article demonstrate, the definition of a “single subject” is amorphous and the application of the “single subject” rule is jurisdiction-specific and appears largely subjective.
The 32nd Annual National Conference of State Tax Judges By Hon. Alexander P. White Government Lawyers, December 2012 An update on this Annual Conference, which took place this year in San Francisco from September 13-15.
The 32nd Annual National Conference of State Tax Judges By Hon. Alexander P. White State and Local Taxation, December 2012 A summary of the Annual Conference, which this year took place in San Francisco from September 13-15.
Illinois’ new independent Tax Tribunal—Implementation legislation enacted as July 1, 2013 start date approaches (Public Act 97-1129) By David J. Kupiec and Natalie M. Martin State and Local Taxation, December 2012 Public Act 97-1129 provides the much-needed tax tribunal operational framework, some of which is briefly described in this article.
Case summaries By Carolyn Sprinchorn State and Local Taxation, November 2012 Two recent tax decisions from the Circuit Court of Cook County.
A Circuit split in severance pay—Time to file a protective refund claim? By James Creech Federal Taxation, November 2012 Do non-wage severance payments that qualify as Supplemental Unemployment Compensation Benefits payments under Code Section 3402(o) count as “wages” under FICA?
Civil union tax returns By Brian E. Fliflet State and Local Taxation, November 2012 Civil union partners must now file Illinois income tax returns as married couples. They may select either filing status: married filing jointly or married filing separately. But because the Internal Revenue Service does not permit same-sex civil union partners to file federal returns as a married couple, the process is a little more complicated.
IRS Announces Inflation Adjustments for 2013 Trusts and Estates, November 2012 The IRS recently released various inflation-adjustments for 2013.
ISBA Federal Tax Conference review Federal Taxation, November 2012 A summary of the ISBA's Federal Taxation annual Conference, which took place just last week.
News bulletin issued by the IRS Trusts and Estates, November 2012 The U.S. Department of the Treasury continues to build International support for combating offshore tax evasion and facilitating FATCA implementation  
Pro bono spotlight Federal Taxation, November 2012 Learn more about Andrew VanSingel and his work as Director of Prairie State Legal Services Low Income Tax Clinic.
Foreclosures and real property tax valuation revisited: Continuing challenges and responses By Thomas A. Jaconetty State and Local Taxation, October 2012 A look at the complex issues involved in determining market value of real property in the current economic environment without comprising the principles of appraisal and valuation of real property.
Gift tax annual exclusion concerns when conveying business interests By Hugh F. Drake Trusts and Estates, October 2012 A recent Tax Court decision in Wimmer v. Commissioner holds that limited partnership interests gifted over a period of years qualified for the gift tax annual exclusion due to the receipt of income distributions from the partnership.
97th General Assembly state and local tax legislation now law By William Seitz State and Local Taxation, September 2012 New laws relating to state & local tax.
Due process tax nexus and the expatriate inter vivos trust By Stanley R. Kaminski State and Local Taxation, September 2012 Is it legal for the original domiciliary state to continue to impose an income tax on a now-expatriated trust, given the fact that the trust no longer has any contacts with the state?
Electronic filing safeguards By James Creech Federal Taxation, September 2012 While electronic filing has made most taxpayer’s lives easier, it has also created issues with unauthorized filing of tax returns.
Gift tax annual exclusion concerns when conveying business interests By Hugh F. Drake Business Advice and Financial Planning, September 2012 A recent Tax Court decision in Wimmer v. Commissioner holds that limited partnership interests gifted over a period of years qualified for the gift tax annual exclusion due to the receipt of income distributions from the partnership.
ISBA Federal Tax Section Council goes to Washington By James Creech Federal Taxation, September 2012 On May 9th and 10th, 2012 the Federal Taxation Section Council made its annual trip to DC to advise our nation’s leaders on tax issues.
Proposed technical correction to Section 7430—Awarding of costs and certain fees By George E. Marifian Federal Taxation, September 2012 Section 7430, as currently drafted, allows Revenue Agents to take unreasonable initial positions in an examination with no adverse consequences for such unreasonable positions.
Tax reform policy considerations By Leonard S. DeFranco Federal Taxation, September 2012 A list of principles that the Federal Taxation Section Council believes should be adhered to as Congress tackles simplification of the tax code.
Taxation without borders: Allowing states to collect tax from out-of-state sellers By Gregory A. Zbylut Federal Taxation, September 2012 The proposals in this article offer a workable and sustainable solution to provide brick-and-mortar retailers some modicum of protection, without unduly burdening Internet retailers and discouraging further growth.