2025 Articles

2025 Illinois Tax Amnesty Programs Offer Opportunities for Penalty and Interest Relief to Taxpayers By Sandra D. Mertens & Grace Symington 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.

AI and Law: An Opportunity to Improve Legal Practice By Damien Riehl October 2025 Recent exponential leaps in advanced large language models have presented both opportunities and challenges that have the capacity to reshape the legal landscape.

An Appearance of Impropriety in Administrative Hearings By Alan Rhine November 2025 This article explores the role of administrative law judges and analyzes the possibility of bias or the appearance of impropriety under the Illinois Code of Judicial Conduct of 2023.

Become an Illinois Bar Foundation Champion By Jessica R. Durkin December 2025 At least twice a year at ISBA Annual and Midyear Meetings, we are pitched by colleagues and the Illinois Bar Foundation to become a “Champion.” But what is a Champion really, and what’s in it for us?

End of Year Donations December 2025 As 2025 ends, please consider including advocacy organizations, assistance programs, legal aid providers, and law schools as part of your end of year donations. Not-for-profit organizations receive most of the donations that make their services possible during November and December.

Getting Help: It’s OK September 2025 Resources for lawyers who are struggling with substance abuse issues or mental health conditions.

ISBA 2025 Solo and Small Firm Conference Photos October 2025 The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.

ISBA Leadership Opportunities December 2025 Interested in serving on an ISBA Section Council? Be sure to self-nominate prior to the nomination deadline of January 15, 2026!

One Big Beautiful Bill Act: Considerations for Charitable Planning By Philip M. Purcell November 2025 A look at provisions of the One Big Beautiful Bill Act (OBBBA) and how this Act impacts income tax, estate tax, and other miscellaneous changes.

One Big Beautiful Bill Act: Tax Changes for 2026 for Individuals, Families, and Estates By Sandra D. Mertens December 2025 The One Big Beautiful Bill Act contains several provisions that will impact tax law in 2026, including tax rates and tables, no tax on tips, no tax on car loan interest, senior bonus deduction, adoption credits, Trump accounts, and more.

Recent Changes to the IRS Office of Appeals By Sandra D. Mertens & Grace Symington 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.

Rural Practice Fellowship Program September 2025 Find out more about the 2026-2027 Rural Practice Fellowship Program. Applications will close on September 19, 2025.

Spotlight on the 2025-26 Chair: Philip D. Speicher September 2025 Learn more about the 2025-26 Chair of the Federal Taxation Section Council, Philip D. Speicher!

Tax Consequences of Settlement Agreements: Lessons From Mennemeyer v. Commissioner By Sandra D. Mertens September 2025 A case summary of the U.S. Tax Court matter, Adrienne Mennemeyer v. Commissioner of Internal Revenue, T.C. Memo 2025-80, and lessons learned on taxation of settlements.

Tax Court Takes a Strict Stance on Procedural Deadlines Under the BBA Partnership Audit Rules By Sandra D. Mertens & Grace Symington 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.

What Is Mediation and ADR: History, Models, and Principles By Sandra Crawford, J.D. December 2025 An overview on the origins of mediation and alternative dispute resolution, different models of mediation, and the core principles of mediating disputes.

Why I Seek Out Rooms Without Lawyers—And Why You Might Too By Ricardo Santiago November 2025 Learn about the benefits of networking outside of your usual professional circles and challenge yourself to network with non-attorneys to grow your practice.