This valuable guide aids attorneys dealing with difficult tax issues. Each chapter addresses a specific subject area, type of taxes, or the administrative or judicial process with an eye toward presenting practical information, scholarly research, and careful analysis of the development, current status, and future direction of the law. Chapter topics include the Illinois Independent Tax Tribunal, income tax, sales and use tax, judicial review, and local government taxes as well as multiple chapters on Department of Revenue procedures. This edition also contains sample forms including a Summons in Administrative Review and complaints for actions under the Illinois Income Tax and the Retailers’ Occupation Tax Act.
General Editor:
Thomas A. Jaconetty, Law Office of Thomas Jaconetty,Chicago
Chapter 1 — Power To Tax
Thomas A. Jaconetty, Law Office of Thomas Jaconetty, and C. Eric Fader, BDO USA, LLP, Chicago
Chapter 2 — Income Tax
Brian L. Stocker, Illinois Department of Revenue, Springfield
Chapter 3 — Sales and Use Tax
Anthony Calandriello, Anne J. Kim, and Alexis E. Clinebell, Gensburg Calandriello & Kanter, P.C.,Chicago
Chapter 4 — Other Department of Revenue Taxes
Jennifer C. Waryjas, Jones Day, Chicago
Chapter 5 — Department of Revenue Procedure
Dana Deen Kinion, Zack Stamp, Ltd., Springfield
Chapter 6 — Department of Revenue Collections Bureau Units
David J. Kupiec, Natalie M. Martin, and Michael A. Lovett, Kupiec & Martin, LLC, Chicago
Chapter 7 — Collection by the Department of Revenue in Court
Vincent H. Kan, Illinois Department of Revenue, Chicago
Chapter 8 — Judicial Review in Matters Under $15,000
Michael Coveny, llinois Department of Revenue, Chicago
Chapter 9 — Illinois Independent Tax Tribunal
Michael Coveny, Illinois Department of Revenue, Chicago
Chapter 10 — The Protest Act and Nonadministrative Remedies and Defenses
Michael J. Wynne, Jones Day, and David A. Hughes, Horwood Marcus & Berk Chartered, Chicago
Chapter 11 — Other State Taxes
Jordan M. Goodman, Horwood Marcus & Berk Chartered, Chicago
Chapter 12 — Unemployment Insurance
Gregory J. Ramel, Sr., and Ronald S. Rodgers, Illinois Department of Employment Security, Chicago
Chapter 13 — Local Government Taxes
Stanley R. Kaminski, Duane Morris LLP, Julie-April Montgomery (Retired), Illinois Department of Revenue, and Thomas A. Jaconetty, Law Office of Thomas Jaconetty, Chicago
Chapter 14 — Unclaimed Property
Jordan M. Goodman, Horwood Marcus & Berk Chartered, Chicago
Chapter 15 — Miscellaneous Issues Affecting State and Local Taxes
Stanley R. Kaminski, Duane Morris LLP, and Julie-April Montgomery (Retired), Illinois Department of Revenue, Chicago
