Section Newsletters

Articles on Taxation

Recent legislation By William Seitz State and Local Taxation, June 2013 Recent bills of interest to state & local tax practitioners.
Appellate court again vacates and remands to the Illinois Property Tax Appeals Board to define and develop a legal standard when determining what constitutes “open space” for assessing golf courses By Mary Nicolau State and Local Taxation, May 2013 Recently, the Illinois Appellate Court vacated and remanded, for a second time, a Property Tax Appeals Board’s decision concerning the assessment of the land and improvements of a private golf club.
Case synopsis: Onwentsia Club v. Illinois Property Tax Appeal Board By Brian Forde State and Local Taxation, May 2013 At its heart, this decision is a thinly veiled invitation to the Board of Review to appeal the decision and obtain a better clarification from the appellate court.
Legislative agenda item 2013-3: Recommendation for legislation establishing a national commission to consider whether a value- added replacement tax should be a component of federal tax reform Federal Taxation, May 2013 The Federal Taxation Section of the Illinois State Bar Association urges the House and Senate to enact legislation establishing a national commission to consider whether a value-added replacement tax should be a component of federal tax reform.
Legislative agenda item: IRC Reform Federal Taxation, May 2013 An overview of the principles that the ISBA Federal Taxation Section Council believes should be adhered to as Congress tackles simplification of the tax code.
Letter from the editor By James Creech Federal Taxation, May 2013 An introduction to the issue from Editor James Creech.
Marketplace Fairness Act of 2013 passes United States Senate By Stanley R. Kaminski & Carolyn Sprinchorn State and Local Taxation, May 2013 On May 6, 2013 the U.S. Senate passed the Marketplace Fairness Act of 2013 by a vote of 69 to 27. The legislation now moves to the U.S. House of Representative for consideration.
The role of Congress in the regulation of all paid tax return preparers By James Creech Federal Taxation, May 2013 The author argues that regulating all paid tax return preparers will benefit both taxpayers and the government.
The tax effects of a civil union dissolution By Ray Prather & Padraig McCoid Federal Taxation, May 2013 While the Civil Union Act relies on the IMDMA for dissolving civil unions and dividing property; federal tax law does not account for these issues in dissolutions with same-sex parties (due to DOMA) and possibly all civil unions (due to the fact that the parties are not married). The Internal Revenue Service has not provided guidance for these issues.
1099-Ks and credit cards: Dangerous traps for attorneys Federal Taxation, March 2013 Starting January 1st the IRS requires information returns from credit card companies processing payments.
IDOR Practitioners Meeting, February 22, 2013— Questions Submitted in Advance State and Local Taxation, March 2013 Questions and answers from the Illinois Department of Revenue Practitioners Meeting.
IDOR Practitioners Meeting, February 22, 2013—Summary of recent legislation State and Local Taxation, March 2013 Legislation of interest to practitioners.
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 & 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 & 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 & 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 & 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.

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