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Volume XIII, Number 34

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Illinois Department of Revenue: It's About Time. Hopefully This Trend Continues

On October 23, 2014, Judge Mulroy, a Cook County Circuit Court judge, ruled against Schad, Diamond & Shedden, P.C. ("Diamond") in one of the hundreds of qui tam tax cases that Diamond currently has pending before him.

During a two-day bench trial in August, National Business Furniture's financial officers said they had relied on a completed Illinois Department of Revenue audit in determining that the company's practice of not collecting use tax on the charges was consistent with Illinois law and accompanying regulation. Unfortunately, this is one of numerous cases brought by Diamond and still pending in which the taxpayer relied on a previous audit of the Department's when determining whether its shipping and handling charges were subject to tax.

What makes these cases even more egregious is that you have the Department of Revenue issuing taxpayer supportive statements arguing that "it is unfair to force the taxpayer to endure an expensive round of civil litigation brought by a private party who has no expertise in state tax law."

Hopefully this decision is a sign of taxpayer friendly holdings to come.

© Horwood Marcus & Berk Chartered 2023. All Rights Reserved.National Law Review, Volume IV, Number 352
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About this Author

Breen Scheller, Tax Attorney, Horwood, Marcus and Berk Law Firm
Partner

BREEN M. SCHILLER is a partner with Horwood Marcus and Berk Chartered where she concentrates her practice in state and local tax planning and the resolution of state and local tax controversies for multi-state and multi-national corporations.  She advises Fortune 500 companies as well as mid-size and closely-held businesses and start-up companies on issues related to all types of state and local tax, including income tax, sales/use tax, franchise tax, public utility and motor fuel taxes, transaction taxes, gross receipts-based taxes and unclaimed property.  Breen has...

312-606-3220
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