by Sandra Mertens | Feb 3, 2026 | GCK on Law
The Internal Revenue Service (“IRS”) Independent Office of Appeals has introduced two initiatives aimed at promoting greater transparency and fairness to taxpayers: (1) a Post Appeals Mediation pilot program, and (2) taxpayer access to Appeals Case Memos. While these...
by Sandra Mertens | Jan 27, 2026 | GCK on Law
Several recent tax decisions exhibit the Tax Court’s strict enforcement of procedural deadlines. This firm enforcement by the Tax Court, highlights the critical role of diligence, timeliness, and adherence to procedural rules in maintaining the integrity of the...
by Sandra Mertens | Oct 6, 2025 | GCK on Law
With Illinois Governor JB Pritzker signing House Bill 2755 on June 16, 2025 and the subsequent updates from the Illinois Department of Revenue, the fall of 2025 brings new opportunities for individuals and businesses to resolve past tax liabilities through limited...
by Sandra Mertens | Sep 16, 2025 | GCK on Law
Tax law provides that gross income includes all income from whatever source derived, including income arising from a settlement agreement. 26 U.S.C. §61(a). Any deductions or exclusions from this general rule are a matter of legislative grace, which means that...
by Sandra Mertens | Aug 1, 2025 | GCK on Law
In January of 1968, Patrick Piton wrote a will which left his estate to his parents provided that they survive him, then to his siblings provided that they survive him, and then to his niece and nephews in equal shares. During his lifetime, Patrick named his siblings,...
