State’s effort to land back taxes fizzles

Trial Notebook

By Steven P. Garmisa

Hoey & Farina

Posted October 4, 2018 3:40 PM

Providing a solid primer on the powerful tools the Illinois Department of Revenue has under the bulk-sale provisions of the state income and sales tax statutes — including the right to collect unpaid taxes from the purchaser of a delinquent taxpayer’s assets — the 7th U.S. Circuit Court of Appeals considered whether judges in consolidated cases violated the Bankruptcy Code by authorizing free-and-clear sales of the debtors’ assets (a string of gas stations and a theater/cafe) without compensating …

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