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Judi Smith

Judi Smith

Tax and FBAR Lawyer. Smart Solutions for Your Tax Problems
  • Tax Law
  • Illinois
Claimed Lawyer ProfileQ&ASocial Media

Services provided: Federal and state tax controversies, including * International taxation * IRS audit defense * IRS collection and settlements * Offers in Compromise * Installment agreements * Sales tax audit defense

Practice Area
  • Tax Law
Additional Practice Areas
  • Sales Tax Law
  • IRS Audit Defense
  • Offer in Compromise
  • Installment Agreements
  • IRS Penalty Relief
  • Delinquent FBAR
  • Streamlined Offshore Agreement
  • Free Consultation
  • Credit Cards Accepted
Jurisdictions Admitted to Practice
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7th Circuit
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US Tax Court
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Professional Experience
The Law Office of Judi Smith
General Counsel
Awana Clubs International
- Current
Northern Illinois University
MBA (2007)
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Northern Illinois University
J.D. (1993)
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Websites & Blogs
Legal Answers
5 Questions Answered

Q. Can food item name be part of trademark?
A: Sure. Notice Apple®, formerly Apple computer®. The issue with using any word in a trademark is where and how you are going to be using it. If, for example, you are selling apples, then you may have some difficulty with registering the term "apple" to apply to your goods. But like Apple Computer, since the term apple really doesn't describe computers, they were able to register the word for their goods. If you still need assistance with your trademark questions, you are welcome to contact me.
Q. If a servicemark is never registered and later abandoned, can I use it and register it?
A: For clarification, I am assuming your use of "registered" means federally registered, versus state registration. However, the answer to your question would depend on a number of factors. For example, just because a mark isn't registered, doesn't mean that its not protected. So one question would be whether the mark is in use even though it is not registered. If the mark is being used somewhere, another question would be where are you planning to use the mark. The analysis of the availability of a mark is a nuanced question with many facets to consider.
Q. I am in a Joint Tenancy with 3 persons at a residential home in the state of Illinois. Who pays yearly property taxes?
A: The question of how you choose to split the tax liability among the owners isn't necessarily a legal one. However, under Illinois state law, in general, all owners of a property are jointly and severally liable for the property tax. That means that the governmental entity can seek to collect the full amount of any unpaid property taxes from any one or more of the owners of the property. *This is not legal advice and does not create an attorney client relationship*
Q. My husband is a senior citizen and we have delinquent property taxes We can not afford to pay them.
A: You may be eligible for the Senior Citizens Real estate Tax Deferral Program. Essentially the state pays the taxes on the home and then requires repayment of the taxes when the home is sold or transferred. However, to qualify for the program, you will need to find a way to bring your property taxes current before you can apply to the program. Once you are in the program, the state will pay your taxes using the equity in your home as a guarantee. You can find out more about it here: Note that the program is available throughout Illinois.
Q. What happens to someone with a huge ($333k) federal tax lein?
A: It all depends on how much you have in assets. There are options to get a lein released. You could pursue an offer in compromise. A Federal Tax lien MAY be dischargeable in bankruptcy depending on the type of taxes at issue. While I am generally in favor of people helping themselves, a lien is one of those circumstances where best bet is to quickly contact a tax attorney that can help you deal with the lien before the IRS moves to levy.
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Contact & Map
Law Office of Judi Smith
16165 N 83rd Ave Suite 200
Peoria, AZ 85383
Telephone: (480) 800-0026