Illinois Appeals Court finds taxpayer not liable for double interest penalty

March 2012


The Illinois Court of Appeals, First Division, held that a taxpayer was not subject to an amnesty double interest penalty for additional income taxes that were undeterminable during the amnesty period. [Metropolitan Life Insurance Co v. Hamer, 2012 IL App (1st) 110400, 03/05/12].

Contact us

Peter Michalowski
National SALT Practice Leader
Tel: +1 (646) 471 5259

Follow us