2012 Articles

Illinois courts have not recognized a fiduciary-duty exception to attorney-client privilege. On March 22, 2012, the Illinois Appellate Court refused to find such an exception, reversing the opinion of the trial court.

Persons convicted of or placed under supervision for a misdemeanor, a felony, or some offenses under the Illinois Vehicle Code after July 1, 2012, must now pay increased fines to fund the Violent Crimes Victim Assistance Fund.

On August 22, 2012, the first district appellate court held that a taxpayer who filed an amended tax return was rightly assessed a double interest charge under the Unified Penalty and Interest Act ("Penalty Act") because it failed to pay its entire tax liability for the years 2000 and 2001 during the 45-day amnesty period created by the 2003 Tax Delinquency Amnesty Act ("Amnesty Act").

Illinois lawmakers have amended the Illinois Vehicle Code to better accommodate motorcyclists (625 ILCS 5/11-208.6 and 11-306).

The Homeownership Mortgage Loan Program ("the Program"), authorized by Sections 7.19 and 7.23 of the Illinois Housing Development Act [20 ILCS 3805/7.19 and 7.23], provides for origination, making, and purchasing of residential mortgage loans to attain the general objectives of the Illinois Housing Development Act. 47 Ill. Adm. Code 300.

The Attorney General recently implemented revisions to the regulations governing estate tax treatment of civil unions. 86 Ill. Adm. Code 2000.