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Table of Contents

Chapter 1 - Power To Tax

Chapter 2 - Income Tax

Chapter 3 - Sales and Use Tax

Chapter 4 - Other Department of Revenue Taxes

Chapter 5 — Other State Taxes

Chapter 6 - Unemployment Insurance

Chapter 7 - Local Government Taxes

Chapter 8 - Department of Revenue Procedure

Chapter 9 - Judicial Review

Chapter 10 - The Protest Act and Nonadministrative Remedies and Defenses

Chapter 11 - Department of Revenue Collection Bureau Enforcement and Support Units

Chapter 12 - Collection by the Department of Revenue in Court

Chapter 13 - Unclaimed Property

Chapter 14 - Miscellaneous Issues Affecting State and Local Taxes

Index

Table of Cases

List of Forms

Authors

Diane M. Anderson

Diane M. Anderson

No bio available.
Henry Butler

Henry Butler

No bio available.
Paul S. Caselton

Paul S. Caselton

Paul S. Caselton is a Visiting Associate Professor at the University of Illinois Springfield. He was previously Deputy General Counsel, Income Tax Division, for the Illinois Department of Revenue in Springfield. His article, Lost Profits Damage Awards Under UCC Section 2-708(2), appeared in the Stanford Law Review. Mr. Caselton received his B.A. in finance magna cum laude from the University of Illinois and his J.D. from Stanford Law School.
Michael Coveny

Michael Coveny

Michael Coveny is a Special Assistant Attorney General with the Illinois Department of Revenue in Chicago, where he focuses on sales tax litigation. Prior to joining the Department’s legal staff, he served for over 18 years as an Assistant Attorney General in the Revenue Litigation Bureau in the Office of the Illinois Attorney General in Chicago. Mr. Coveny is a CPA and a member of the Illinois CPA Society and the Chicago Bar Association. Mr. Coveny is Former Chair of the CBA State & Local Tax Committee. He received his B.B.A. from the University of Notre Dame and his J.D. and LL.M (Taxation) from IIT Chicago-Kent College of Law.
C. Eric Fader

C. Eric Fader

C. Eric Fader is the Senior Manager, Sales and Property Taxes, at GE Capital in Chicago. Mr. Fader is a CPA and is also an adjunct faculty member at the College of DuPage, where he teaches tax. He previously practiced with the firm Horwood Marcus and Berk Chartered in Chicago. Mr. Fader received his B.S. from Bradley University and his J.D. from DePaul University College of Law.
Kurt P. Froehlich

Kurt P. Froehlich

Kurt P. Froehlich (1943 – 2014) was a Partner in the Champaign law firm of Evans, Froehlich, Beth & Chamley, where he concentrated his practice in public and municipal finance and local government law. He was also with the home-rule and intergovernmental cooperation project of the University of Illinois Institute of Government and Public Affairs and of the State of Illinois Department of Local Government Affairs (now the Department of Commerce and Economic Opportunity) and was the City Attorney of Champaign (1975 – 1980) and an adjunct professor of architecture at the University of Illinois (1987 – 1993). He wrote extensively on a variety of local government law, public and municipal finance, land-use regulations and codes, building business forms, and economic development topics and was a participant on numerous municipal law and public and municipal finance programs sponsored by local, state, and national organizations. A graduate of the University of Illinois, where he received his B.S., M.Ed., and J.D., Mr. Froehlich chaired the National Institute of Municipal Law Officers’ (now International Municipal Lawyers Association) Committee on Intergovernmental Relations and the Economic Development, Taxation and Finance Section. He was a member of the American (member, Section on Taxation’s Committee on Tax-Exempt Finance), Illinois State (former Chair of the Local Government Law Section Council), and Champaign County Bar Associations, the National Association of Bond Lawyers, the Illinois Tax Increment Association, and the Home Rule Committee of the Illinois Municipal League (Chair 2011 – 2012).
Jordan M. Goodman

Jordan M. Goodman

Jordan M. Goodman is a Partner with Horwood Marcus & Berk Chartered, in Chicago, where he concentrates his practice in state and local tax. Mr. Goodman is a member of the editorial boards for both the Journal of Multistate Taxation and CCH State Tax Income Alert as well as a member of the advisory board of the National Multistate Tax Symposium. Mr. Goodman received his B.S. with high honors in accounting from Indiana University and his J.D. from the University of Illinois College of Law. He is also a CPA.
David A. Hughes

David A. Hughes

David A. Hughes is a Partner in the Chicago law firm Horwood Marcus & Berk Chartered, where he concentrates his practice in the state and local tax area with special emphasis on income and sales/use tax matters. Mr. Hughes is a member of the American Bar Association’s State and Local Tax Executive Committee and the Chicago Tax Club’s Indirect and Operational Tax Committee as well as a Former Chair of the Illinois CPA Society’s State and Local Tax Committee. Mr. Hughes graduated magna cum laude from the University of Notre Dame and received his law degree from Columbia University School of Law.
Mohib Husain

Mohib Husain

No bio available.
Thomas A. Jaconetty

Thomas A. Jaconetty

Thomas A. Jaconetty was appointed the Deputy Assessor and Chief Operating Officer for Valuation and Appeals in the Office of the Cook County Assessor in December 2010. Previously, he had served as Commissioner, Chief Deputy Commissioner, and First Assistant Commissioner of the Cook County Board of Review. Mr. Jaconetty is a member of the International Association of Assessing Officers (IAAO) and has ten times chaired its Member Legal Committee. He is a member of the ISBA State and Local Taxation Section Council (1990 – 2017) and a Past Chair of the Chicago Bar Association Election Law Committee and National Conference of State Tax Judges (Chair, 2002 – 2004; member, 1996 – 2010). Mr. Jaconetty graduated summa cum laude with his B.A. from Loyola University of Chicago, where he has a member of member Alpha Sigma Nu (National Jesuit Colleges Honor Society), and received his J.D. from Northwestern Pritzker School of Law. He is an adjunct professor for the LL.M. Program at The John Marshall Law School and has guest lectured at DePaul University College of Law, the University of Illinois, and the Lincoln Institute of Land Policy.
Stanley R. Kaminski

Stanley R. Kaminski

Stanley R. Kaminski is a Partner at Duane Morris LLP, in Chicago, where he concentrates his practice in the areas of state and local taxation, including multistate sales/use tax, franchise tax, corporate income tax, and individual income tax issues. Mr. Kaminski is a CPA and an adjunct professor of law at DePaul Law School. He has been listing in Leading (Tax) Lawyers and Super Lawyers for Illinos Tax Lawyers from 2005 – 2016. He has been awarded the Burton Award, presented to the top-30 authors for legal achievement in writing, and the Chicagoland Chamber of Commerce’s Outstanding Volunteer Leadership Award. Mr. Kaminski received his B.S.C. with highest honors from DePaul University College of Commerce and his J.D. from DePaul University College of Law.
Dana Deen Kinion

Dana Deen Kinion

Dana Deen Kinion has served as Of Counselfor the law firm of Zack Stamp, Ltd., in Springfield, since June 2007, and focuses her practice on local, state, and federal tax issues. Prior to joining Zack Stamp, Ltd., she held the position of associate counsel in sales tax and income tax at the Illinois Department of Revenue. While at the Illinois Department of Revenue, she also served as legislative liaison to the Illinois House of Representatives. From 2008 to 2010, she served as chair of the Sangamon County Board of Review. She is a member of the Illinois and Oklahoma State Bar Associations. Ms. Kinion graduated from Texas A&M University, obtained her law degree from the University of Tulsa, and received her LL.M. in Taxation from Southern Methodist University.
Julie-April Montgomery

Julie-April Montgomery

Julie-April Montgomery was an administrative law judge with the Illinois Department of Revenue for almost six years, Deputy Director for the Cook County Department of Revenue for three years, and a senior attorney in the Tax Group of the City of Chicago’s Law Department for eighteen years. She previously served as the local government liaison to the State and Local Tax Committee of the Chicago Bar Association, Associate Editor of the State and Local Tax Committee of the Illinois State Bar Association, member of the Illinois CPA Society’s State and Local Tax Committee, and the first female Vice Chair and Chair of the State and Local Tax Committee of the Chicago Bar Association. She was also in the Inaugural Class of the “Centennial Society” of the Chicago Alumni Chapter of Phi Alpha Delta Law Fraternity, International. Ms. Montgomery received her B.S. from the University of San Francisco, her M.B.A from Roosevelt University, and both her J.D. and LL.M. in Taxation from New York University, School of Law.
Gregory J. Ramel

Gregory J. Ramel

No bio available.
Richard L. Ryan

Richard L. Ryan

No bio available.
Rickey A. Walton

Rickey A. Walton

No bio available.
Brian L. Wolfberg

Brian L. Wolfberg

No bio available.
Kevin J. Wolfberg

Kevin J. Wolfberg

Kevin J. Wolfberg is a Partner with Schain, Banks, Kenny & Schwartz, Ltd., in Chicago, where he practices in the areas of government relations, state and local taxation, land use, zoning, economic incentives, and municipal law. Mr. Wolfberg is an adjunct professor at The John Marshall Law School, where he teaches state and local taxation, and is a member of the Illinois and Chicago Bar Associations, the Chicagoland Chamber of Commerce, and the Taxpayers Federal of Illinois. He received his B.A. from Indiana University and his J.D. and LL.M (Taxation) from The John Marshall Law School.
Michael J. Wynne

Michael J. Wynne

Michael J. Wynne is a Partner with Reed Smith LLP in Chicago in the firm’s State Tax Group. Mr. Wynne serves on the Advisory Committees for the Taxpayers Federation of Illinois and on the Tax Committee of the Illinois State Chamber of Commerce. He is also a member of the American Bar Association’s Litigation Section and the Chicago Bar Association’s State and Local Tax Committee. He received his B.A. from Southern Illinois University and his J.D. from The John Marshall Law School.

State and Local Taxation (Illinois) (ARCHIVED 2010 EDITION & 2013 SUPPLEMENT)

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Diane M. Anderson

Henry Butler

Paul S. Caselton

Michael Coveny

C. Eric Fader

Kurt P. Froehlich

Jordan M. Goodman

David A. Hughes

Mohib Husain

Thomas A. Jaconetty

Stanley R. Kaminski

Dana Deen Kinion

Julie-April Montgomery

Gregory J. Ramel

Richard L. Ryan

Rickey A. Walton

Brian L. Wolfberg

Kevin J. Wolfberg

Michael J. Wynne

State and Local Taxation (Illinois) (ARCHIVED 2010 EDITION & 2013 SUPPLEMENT)