RECENT DEVELOPMENTS IN STATE AND LOCAL TAX -2010 LEGISLATIVE DEVELOPMENTS Illinois Bar Association State And Local Tax Section Seminar September 30, 2010 David J. Kupiec William J. Seitz Kupiec & Martin, LLC Fisk, Kart, Katz and Regan, Ltd
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CIRCULAR 230 DISCLOSURE - To comply with Treasury Department regulations, we inform you that, unless otherwise expressly indicated, any tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties that may be imposed under the Internal Revenue Code or any other applicable tax law, or (2) promoting, marketing or recommending to another party any transaction, arrangement or other matter.