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Presentations/Conferences/Seminars

Illinois Income and Sales Tax Legislation - Recent Developments, Illinois State Bar Association State & Local Tax Seminar, March 20, 2015 (Chicago, Illinois).

State & Local Tax Panel (Representatives from Illinois Department of Revenue, Cook County Department of Revenue and Chicago Department of Revenue, Kupiec Moderator), Illinois CPA Society State & Local Tax Conference, January 20, 2015.

Recent Developments in State Tax, The Illinois CPA Society Tax Conference, November 12, 2014 (Des Plaines, Illinois).

Cost of performance Sourcing – The Next Phase, The Chicago Tax Club Fall Seminar, November 6, 2014 (Click to download).

Illinois Department Of Revenue: New Developments (Panel of Senior Illinois Department of Revenue Staff, Kupiec Moderator), 15th Annual Illinois State & Local Tax Conference, Taxpayers' Federation of Illinois, September 18, 2014.

Sales And Use Tax In Illinois – Resolving Sales And Use Tax Disputes, National Business Institute, September 11, 2014 (Naperville, Illinois).

Sales And Use Tax In Illinois – Complying With And Enforcing Sales And Use Tax, National Business Institute, September 11, 2014 (Naperville, Illinois).

Illinois Sales Tax – Sourcing, Illinois CPA Society All Tax Committee Meeting, June 26, 2014 (Chicago, Illinois).

The New Illinois Independent Tax Tribunal, Illinois CPA Society All Tax Committee Meeting, June 26, 2014 (Chicago, Illinois).

Recent Developments in State and Local Tax - Illinois Sales Tax Case Law and Regulatory Update, Illinois State Bar Association State & Local Tax Seminar, May 22, 2014 (Chicago, Illinois).

Recent Developments in State and Local Tax – Legislative Developments, Illinois State Bar Association State & Local Tax Seminar, May 22, 2014 (Chicago, Illinois).

Illinois Sales Tax Sourcing – Factors That May Change Your Sales Tax Rate (Co-Presenter Paul Berks, Illinois Department of Revenue), Chicago Bar Association State and Local Tax Committee Meeting, March 10, 2014.

What Factors Currently Determine A Taxpayer's Illinois Sales Tax Rate, Illinois State Bar Association State and Local Tax Seminar, February 13, 2014 (Chicago, Illinois).

Economic Nexus – Changing State Tax Landscape, William Blair & Company CPE University Series Continuing Professional Education Seminars, October 30, 2013.

M&A: Sales & Use Tax Due Diligence and Contract Considerations, Chicago Tax Club Fall Seminar, October 24, 2013.

State Audit Strategies and Experiences - State Income & Franchise, The Chicago Tax Club Fall Seminar, October 23, 2013.

Open Forum – Recent Developments In Illinois Audits and Refund Claims – Income Tax, 14th Annual Illinois State & Local Tax Conference, Taxpayers' Federation of Illinois, September 19, 2013.

Charting A Course Through Tax Controversy: Are Shortcuts Worth Taking?, Grant Thornton 2012 Printing Industry Tax Conference, August 13, 2013.

Who Should Consider Using the New Tax Tribunal and an Overview of Recently Established Tax Courts, Illinois State Bar Association State and Local Tax Seminar (co-presented with Doug Lindholm – Council on State Taxation), June 13, 2013. (Click to download PDF).

The New Tax Tribunal, Illinois CPA Society All Tax Committee Meeting, June 25, 2013.

Charting a Course Through Tax Controversy: Are Shortcuts Worth Taking?, Grant Thornton 2013 Printing Industry Tax Conference, August 13, 2013.

Recent Developments in State and Local Tax; Legislative, Case Law and Regulatory Developments, Illinois State Bar Association State & Local Tax Section Annual Seminar, February 21, 2013.

Economic Nexus – Has The Pendulum Swung In The Taxpayers' Favor?, The Chicago Tax Club 59th Annual Fall Seminar, October 22, 2012. (Click to download).

Bounty Hunters & The Illinois False Claims Act – If you Charge For Shipping, You May Be Next, 13th Annual Illinois State and Local Tax Conference, Taxpayers' Federation of Illinois, September 20, 2012. (Click to download).

Sales And Use Tax In Illinois – Complying With And Enforcing Sales And Use Tax, National Business Institute, September 13, 2012 (Oak Brook, Illinois).

Obtaining Efficient And Effective Audit Resolutions, CASTA Quarterly Meeting, September 6, 2012 (Chicago, Illinois).

Charting A Course Through Tax Controversy: Are Shortcuts Worth Taking?, Grant Thornton 2012 Printing Industry Tax Conference, August 14, 2012 (Chicago, Illinois).

State & Local Tax Update, IL CPA Society All Tax Committee Meeting, June 25, 2012.

Charitable Property Tax Exemptions in Illinois: Evolution or Revolution – Sales and Use Tax Issues, Illinois State Bar Association State & Local Tax Section Seminar, March 13, 2012.

State Tax Nexus Update, The Chicago Bar Association, February 13, 2012.

Illinois CPA Society State & Local Tax Conference – State Tax Nexus Update, January 11, 2012 (Chicago, Illinois).

Recent Developments in State and Local Tax – 2011; Legislative Developments, Illinois State Bar Association State & Local Tax Section Annual Seminar, December 1, 2011. (Click to download).

CME Rivals Lobby Illinois Lawmakers to Reject Tax Break Plan, November 16, 2011, Wall Street Journal. (Click to download).

State Tax Audits – Common Interest, A State Tax Roundtable With State Administrators (CA, IL MA & OH) And Practitioners, Chicago Bar Association Fall Seminar, November 7, 2011.

Illinois Income Tax Legislative And Regulatory Changes: Recent, Ongoing & Projected, The Chicago Tax Club 58th Annual Fall Seminar, October 26, 2011.

From Adjustment To Resolution: How To Find The Yellow Brick Road, 12th Annual Illinois State and Local Tax Conference, Taxpayers' Federation of Illinois, September 20, 2011.

The Pitfalls (and Possibilities) of Tax Controversy, Grant Thornton 2011 Printing Industry Tax Conference, August 9, 2011 (Chicago, Illinois).

State Tax Update: Residency Issues For Individuals, Illinois CPA Society All Tax Meeting, June 27, 2011 (Chicago, Illinois).

Independent Tax Tribunal in Illinois: Replacing the Department's Administrative Hearing Division, The Chicago Bar Association, June 13, 2011.

State Tax Audits – Common Interests, Efficient And Effective Audit Resolutions, CASTA Quarterly Meeting, June 2, 2011 (Chicago, Illinois).

Illinois Tax Legislation: What Has Happened, What Might Happen And How Lobbying Impacts Legislation, Chicago Bar Association State & Local Tax Committee, May 2, 2011.

Illinois Tax Overview And Current Issues: The Experts' Perspective – How To Represent Your Client In An Audit, Illinois State Bar Association State & Local Tax Section Seminar, April 29, 2011.

Kupiec & Martin State and Local Tax Webinar, November 16, 2010 - Click to dowload.

Where Do We Go From Here? Differing Perspectives on How the Economy Affects State and Local Tax Issues, Chicago Bar Association, November 4, 2010 (Other Speakers included Brian Hamer, Director IL DOR, John McCaffrey, General Counsel IL DOR, IL Circuit Court Judge Hon. James Murray and Hon. Alexander White). - Click to download.

Current Issues and Opportunities in State Tax Controversy, Chicago Tax Club, October 27, 2010 (Panel Member). Click to download.

Recent Developments in State and Local Tax – 2010: Legislative Developments, Illinois Bar Association State Tax & Local Tax Section Annual Fall Seminar, September 30, 2010. Click to download.

Is this Bad Sourcing and Allocation or Just Inconsistency? 11th Annual Illinois State and Local Tax Conference, Taxpayers’ Federation of Illinois, September 23, 2010. Click to download.

The Tax State of the State: Illinois Tax Implications of the Illinois Budget Shortfall, The Chicago Bar Association, April 2010. (Other Speakers Consisted of Illinois State Senators Raoul and Rutherford and Taxpayers’ Federation of Illinois President J. Thomas Johnson). (Click to download Power Point)

2009 Leading State Legislative Developments and Their Implications to the Utility Industry, State Tax Roundtable for Utilities & Power, November 2009. (Presentation with Beth Cooley of COST) (Irvine, California).

An Illinois Audit From Start to Finish, The Chicago Bar Association, November 2009. (Other Speakers Consisted of Illinois Department of Revenue Representatives - Hon. Mimi E. Brin (Administrative Hearings), Louise Calvert (Informal Conference Board), Dan Hall (Audit Bureau), and Brian Wolfberg (Board of Appeals)).

Recent Developments in State and Local Tax - 2009 Legislative Developments, Illinois Bar Association, September 2009.

A National Overview: Are States Looking to You to Stimulate Their Economies?, 10th Annual Illinois State & Local Tax Conference, Taxpayers' Federation of Illinois, September 2009. (Click to download Powerpoint)

Trends in State Tax Nexus and Illinois 2009 Legislative Update, Chicago Tax Club Summer Seminar, June 2009. (Click to download Powerpoint)

Tax Implications of the Illinois Budget Shortfall, The Chicago Bar Association, May 2009.

Overview of the Recently Issued Illinois Supreme Court Exelon Tax Opinion, Chicago Bar Association Tax Committee Meeting, March 2009.

2008 Illinois Tax Summary, Chicago Bar Association Tax Committee Meeting, January 2009.

Nuclear Power State Tax Issues, State Tax Roundtable for Utilities & Power, November 2008, (Greensburg, Pennsylvania).

State Tax Legislative Update – Recent Developments and Proposed Legislation, State Tax Roundtable for Utilities & Power, November 2008, (Greensburg, Pennsylvania).

The Tax State of the State: Illinois Tax Implications of the Illinois Budget Shortfall, The Chicago Bar Association, October 2008 (Moderator).

Recent Developments in State and Local Tax - Case Law and Regulatory Developments, Illinois Bar Association, October 2008.

Illinois Income Tax Developments – More Changes For 2008 Than You May Realize, 9th Annual Illinois State & Local Tax Conference, Taxpayers’ Federation of Illinois, September 2008.

Income Tax Update - Grant Thornton 11th Annual Printing Industry Tax Conference, May 2008 (Chicago, Illinois).

State Tax Legislative Update – Recent Developments and Proposed Legislation, State Tax Roundtable for Utilities & Power, May 2008, (Houston, Texas).

Sourcing of Sales of Electricity for State Income Tax Purposes, State Tax Roundtable for Utilities & Power, April 2008 (Houston, Texas).

Current Issues in Illinois State and Local Tax – Illinois Statutory and Regulatory Changes, The Chicago Bar Association, April 2008.

Current Issues in Illinois State and Local Tax – 2008 Illinois Legislative Session Recap/Update, The Chicago Bar Association, April 2008.

Summary of Illinois SB 1544 – Chicago Bar Association Tax Committee Meeting – December 2007.

State Taxes and Addback Statutes – Institute for Professionals in Taxation Income Tax Symposium, November 2007 (Sarasota, Florida).

State Audits, State Tax Roundtable for Utilities & Power, November 2007 (Moderator) (Baltimore, Maryland).

FIN 48 and an Overview of Recently Enacted Legislation in Michigan and Illinois, 8th Annual Illinois State & Local Tax Conference, Taxpayers’ Federation of Illinois, September 2007.

2006/2007 Developments in State and Local Tax – Legislative Developments, Illinois State Bar Association State and Local Tax Section, May 2007.

Energy Industry Nexus & Apportionment Issues, KPMG Power & Utilities Tax Best Practices Share Forum, May 2007 (Aventura, Florida)

2006 Illinois Legislative Wrap and Forecast, 7th Annual Illinois State & Local Tax Conference, Taxpayers’ Federation of Illinois, September 2006.

2006 Illinois Legislative Update, Chicago Bar Association Tax Committee Meeting, April 2006.

Navigating the Quarterly and Year-End Tax Provisions with Your Auditor, The Chicago Tax Club, October 2005 (Panel Member).

Policy Issues Attributable to Migrating from the Cost of Performance Test, 6th Annual Illinois State & Local Tax Conference, Taxpayers’ Federation of Illinois, September 2005.

Illinois Franchise Tax Update, 5th Annual Illinois State & Local Tax Conference, Taxpayers’ Federation of Illinois, September 2004.

Intangible Holding Companies II, 4th Annual Illinois State & Local Tax Conference, Taxpayers’ Federation of Illinois, September 2003.

 

Recent Articles

"United States Supreme Court Holds That Similarly Situated Competitors In A Jurisdiction Represent A Comparison Class And Equivalent Comparable State Taxes To Be Considered In Deciding Discrimination" - Illinois State Bar Association – Tax Trends, May 2015. (Click to download PDF)

"Recent Illinois Income & Sales Tax Case Summaries," Taxpayers' Federation of Illinois Tax Facts, November/December 2014 (Click to download PDF)

"Chair's Departing Thank You" – Illinois State Bar Association – Tax Trends, June 2014

"Chair's Column: 2013-2014 To Be Another Period Of State Tax Change" – Illinois State Bar Association – Tax Trends, July 2013

Who Should Consider Using the New Illinois Tax Tribunal, Illinois State Bar Association – Tax Trends, July 2013.

"Illinois' new independent Tax Tribunal – Implementation legislation enacted as July 1, 2013 start date approaches" - Illinois State Bar Association – Tax Trends, December 2012. (Click to download PDF).

"Illinois state and local sales tax sourcing – Will the current long standing local sales tax sourcing test be changed in Illinois?" - Illinois State Bar Association – Tax Trends, November 2011. (Click to download PDF).

"Illinois sales tax legislation enacted – Amends definition of 'retailer maintaining a place of business in the state'"- Illinois State Bar Association – Tax Trends, July 2011. (Click to download PDF).

"2011 Illinois income tax increase – An overview of the provisions of Public Act 96-1496" - Illinois State Bar Association – Tax Trends, March 2011. (Click to download PDF).

"Illinois tax amnesty enacted - Interest and penalties abated or doubled" - Illinois State Bar Association – Tax Trends, September 2010. (Click to download PDF).

“Illinois Supreme Court holds Wal-Mart properly charged sales tax on shipping charges applied to customers’ Internet purchases of tangible personal property”, Illinois State Bar Association – Tax Trends, February 2010. (Click to download PDF).

“Illinois Supreme Court issues modified opinion holding electricity is “tangible personal property” for purposes of Section 201(e) of the Illinois Income Tax Act but imposes prospective application”, Illinois State Bar Association – Tax Trends, October 2009. (Click to download PDF).

"2008 Leading Illinois Supreme Court & Appellate Court Decisions", Taxpayers' Federation of Illinois Tax Facts, March 2009. (Click to download PDF)

"Illinois Supreme Court holds electricity is 'tangible personal property' for purposes of the Illinois Personal Property Replacement Income Tax Investment Credit", Illinois State Bar Association - Tax Trends, March 2009.

"2008 Illinois Income, Sales and Use Tax Case Summary", Illinois State Bar Association - Tax Trends, January 2009.

“Illinois Department of Revenue proposing numerous new and revised Illinois income tax regulations,” Illinois State Bar Association – Tax Trends Newsletter, September 2008.

“United State Supreme Court vacates and remands MeadWestvaco and provides further clarification concerning determination of unitary assets,” Illinois State Bar Association – Tax Trends Newsletter, May 2008.

“Illinois Appellate Court affirms Department of Revenue’s treatment of electricity for Investment Tax Credit purposes and limits Uniformity Clause application for credits,” Illinois State Bar Association – Tax Trends Newsletter, February 2008.

“Illinois Appellate Court affirms Department of Revenue’s business income and net proceeds positions,” Illinois State Bar Association – Tax Trends Newsletter, June 2007.

“2006 Illinois Income and Sales Tax legislative update and veto session tax projections,” Illinois State Bar Association - Tax Trends Newsletter, November 2006.

“Illinois legislation corrects income tax Bonus Depreciation Modifications,” Illinois State Bar Association – Tax Trends Newsletter, June 2006.

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