In such a case, judicial economy requires a reviewing court to remand the matter to the trial court for a ruling on the pending postsentencing motion. However, no remand is necessary in this case. First, defendant's motion was not timely as a motion to reconsider his sentence because it was filed more than 30 days after sentencing. 216 Ill. App. Therefore, we conclude that defendant's postsentencing motion did not serve to implicitly dismiss his appeal or deprive this court of jurisdiction.
Defendant first argues that the indictment was defective.
Before the trial began, defendant moved to dismiss the indictment, arguing that the State failed to cite to the provisions of the federal code that required him to file a federal income tax return. Defendant claimed that the State was required to cite to the federal statute that required defendant to file a federal income tax return because defendant's obligation to file an Illinois income tax return was dependent on his obligation to file a federal income tax return. Defendant's motion to dismiss the indictment was denied. He raised the issue a second time in his posttrial motion, and his posttrial motion was denied. 221 Ill. App.