Our panel of leading appellate attorneys review Thursday's Illinois Supreme Court opinions in the civil cases Metropolitan Life Insurance Company v. Hamer, Wilkins v. Williams, VC&M Ltd. v. Andrews and Crittenden v. The Cook County Commission on Human Rights and the criminal case In re B.C.P.
CIVIL
Metropolitan Life Insurance Company v. Hamer
By Karen Kies DeGrand, Donohue Brown Mathewson & Smyth LLC
A carrot dangled by an amnesty statute for delinquent taxpayers resulted in the Department of Revenue hitting a corporate taxpayer with a rather large stick: a penalty of 200% interest. Accordingly to a 4-2 decision of the Illinois Supreme Court, the plain language of the Tax Delinquency Amnesty Act, 35 ILCS 745/10 (West 2004), required this result. The Amnesty Act established a program for taxpayers owing payment for any taxable period between June 30, 1983 and July 1, 2002, to avoid interest and penalties, as well as civil or criminal prosecution, by paying “all taxes due” during a six-week period in 2003. Taxpayers who failed to square up during the amnesty period faced a penalty of 200% interest under another statute, the Uniform Penalty and Interest Act, 35 ILCS 735/3-2(f) (West 2004).