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2020 Articles

2019 Estimated Average Tax Rates for Selected Cook County Townships By Gary H. Smith May 2020 A model chart to provide a certain assist in the estimation of future liabilities in these uncertain times.
The Carle Foundation v. Department of Revenue: Will It Become a Real-Life Version of Jarndyce v. Jarndyce? By Keith Staats March 2020 In Carle Foundation v. Illinois Department of Revenue et al., the court ruled that the Carle Foundation is entitled to charitable property tax exemptions for four parcels for the 2005–2011 tax years.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski June 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski May 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski April 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski March 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski February 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
Co-Editors’ Note By Mary Ann Connelly & Stanley R. Kaminski January 2020 An introduction to the issue from the co-editors, Mary Ann Connelly and Stanley R. Kaminski.
An Explanation of the March Tax Trends Article Entitled ‘The Carle Foundation v. Department of Revenue: Will It Become a Real-Life Version of Jarndyce v. Jarndyce?’ By Keith Staats April 2020 A deeper look at the title of the March 2020 article, 'The Carle Foundation v. Department of Revenue: Will It Become a Real-Life Version of Jarndyce v. Jarndyce?'
Illinois Department of Revenue FY 2020-24 Informational Bulletin: Illinois Income Tax Filing and Payment Extension April 2020 The Illinois Department of Revenue’s new Information Bulletin FY 2020-24 (March 2020) on the extension of the Illinois income tax filing and payment date.
Illinois Supreme Court Affirms ‘Clearly Erroneous’ Standard of Review for Illinois Independent Tax Tribunal Matters By David J. Kupiec, JD,CPA & Natalie M. Martin, J.D. February 2020 On November 21, 2019, the Illinois Supreme Court issued an opinion affirming in part and reversing in part the appellate court’s judgment in Horsehead Corp. v. Department of Revenue, et al.
Note From the Chair By David P. Dorner May 2020 A note from the chair, David P. Dorner.
Outgoing Chair’s Final Column By David Dorner June 2020 A note from the outgoing chair, David Dorner.
Part 2 of Illinois Department of Revenue Practitioners Meeting November 19, 2019 January 2020 Part two of a two-part handout from the Illinois Department of Revenue's 2019 tax practitioners meeting.
The Taxing Effects of COVID-19 By Hon. Julie-April Montgomery, (ret.) & Tom Jaconetty June 2020 In response to the increased unemployment and closed businesses due to COVID-19, governments have recognized that most taxes usually required to be paid will not be available.
Taxpayer Questions and Illinois Department of Revenue Answers Related to State Taxes and COVID-19 By David P. Dorner May 2020 Taxpayer questions proposed to the Illinois Department of Revenue and the Department’s answers.