Preparing to tread through the uncharted state tax tribunal waters

Tax Notes

By Ashley Hayes Forte

Ashley Hayes Forte is an associate at Arnstein & Lehr LLP where her tax litigation practice concentrates on representing clients before a variety of different tax authorities including the Internal Revenue Service and the Illinois Department of Revenue in business and individual income tax, sales tax and penalty controversies matters in IRS audits and liability settlement negotiations. She also practices in the aviation practice group where she represents clients in aircraft acquisitions, ownership issues and operations in both part 91 and 135 settings. She can be reached at ahforte@arnstein.com.

Posted April 23, 2014 3:05 PM

Anyone engrossed in the SALT (state and local tax) world knows that the Illinois Department of Revenue officially opened the doors to the long-awaited tax tribunal recently. The tribunal was created by the Illinois General Assembly in June 2012. The Illinois House passed the Illinois Independent Tax Tribunal Act of 2012 (House Bill 5192) on June 1, and Gov. Patrick J. Quinn signed it into law on June 29. Based on the 2006 American Bar Association Model of Administrative Tax Tribunal Act, the tribunal is intended …

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