Just days away from the May 31 close of its regular legislative session, the Illinois General Assembly has yet to enact the comprehensive series of tax and budget reforms that were first proposed by the Illinois Senate...more
In an effort to resolve Illinois’ 20-month budget impasse, the Illinois Senate leadership (Senate Majority Leader John Cullerton and Senate Minority Leader Christine Rodogno) have jointly proposed a series of bills to...more
Illinois Legislators have recently introduced three bills that would amend the Illinois False Claims Act (“Act”) to restrict the ability to bring tax-related claims. Senate Bill 9, the proposed “grand bargain” to resolve...more
On Monday, October 17, the Illinois Appellate Court issued another taxpayer-friendly opinion in an Illinois False Claims Act case alleging a failure to collect and remit sales tax on internet and catalog sales to customers in...more
On August 30, 2016, following a one day bench trial, Cook County Circuit Judge Thomas Mulroy ruled in favor of Treasury Wine Estates (“TWE”) in Illinois False Claims Act (“Act”) litigation filed by the law firm of Stephen B....more
At a hearing yesterday, Cook County Circuit Judge James Snyder granted the State of Illinois’ (State) Motion to Dismiss 201 Illinois False Claims Act (FCA) cases filed by the law firm of Stephen B. Diamond, PC (Relator)...more
5/24/2016
/ Bad Faith ,
Burden of Proof ,
Commerce Clause ,
False Claims Act (FCA) ,
Internet ,
Liquor ,
Motion to Dismiss ,
Nexus ,
Out-of-State Companies ,
Physical Presence Test ,
Qui Tam ,
Relators ,
Sales & Use Tax ,
Twenty-First Amendment ,
Wine & Alcohol
On March 31, 2015, the Illinois Appellate Court issued an Opinion affirming the dismissal of a qui tam lawsuit filed by a law firm acting as a whistleblower (Relator law firm) on behalf of the State of Illinois against QVC,...more
As many readers of this blog know, over the past 12 years the Circuit Court of Cook County, Illinois has been deluged with lawsuits filed by a Chicago law firm against internet retailers as a “whistleblower” under the...more
In This Issue:
A Decade of Lessons Learned from State Tax False Claims Act Cases; Second Circuit Reaffirms Taxpayer’s Use of Protective Refund Claims; and Challenging Regulations After Mayo and Home...more
12/5/2013
/ Administrative Procedure Act ,
False Claims Act (FCA) ,
Fraud ,
IRS ,
Mayo Foundation for Medical Ed ,
SCOTUS ,
Standard of Review ,
State Taxes ,
Tax Refunds ,
Transfer Pricing ,
Treble Damages ,
U.S. Treasury ,
Whistleblowers