A Look at Our Home States


Catherine Battin was one of three lawyers who debated the relative merits of the New York and Illinois state tax appeals systems. Ms. Battin, who is based in Chicago, called the Illinois system “far superior to New York” because it has “two viable options for taxpayers that desire to dispute a notice of deficiency or notice of tax liability. Taxpayers can elect to go to the tribunal or file a Protest Monies Act case in circuit court. Of course, there are advantages and disadvantages to both venues but at least the taxpayers have a choice.”