Illinois Department of Revenue
 
 
Legal Information
 
 
 
 
 

Administrative Hearings - Income Tax

 
 

2014

  • IT-14-09 - Statute of Limitations Application
  • IT-14-08 - Statute of Limitations Application Claim For Refund On Retirement Income
  • IT-14-07 - Unreported/Underreported Receipts (Non-Fraudulent) And Burden of Proof
  • IT-14-06 - Non-Filers (Income Tax)
  • IT-14-05 - Properly Determined AGI For Individual Taxpayers
  • IT-14-04 - Amnesty Eligibility
  • IT-14-03 - Income Earned In Illinois/Individual Residency
  • IT-14-02 - Properly Determined AGI For Subchapter S Shareholders and Unreported/Underreported Receipts (Non-Fraudulent)
  • IT-14-01 - Claim Issues-Properly and Timely Files

2013

  • IT-13-07 - Federal Change (Individual)
  • IT-13-06 - Responsible Corporate Officer – Failure To File Or Pay Tax
  • IT-13-05 - Nexus (Taxable Connection With Or Event Within The States)
  • IT-13-04 - Non-Filers (Income Tax)
  • IT-13-03 - Reasonable Cause On Application of Penalties
  • IT-13-02 - Statue of Limitations Application
  • IT-13-01 - Non-Filer (Failure To File Returns – Extends Limit) Federal Change (Individual)

2012

  • IT-12-10 - Properly Determined AGI for Subchapter S Shareholders
  • IT-12-09 - Non-resident Exemption
  • IT-12-08 - Replacement Tax Investment Credit/Property Used In Retailing
  • IT-12-07 - Statue Of Limitations Application
  • IT-12-06 - Claim Issues – Properly and Timely Filed
  • IT-12-05 - Responsible Corporate Officer – Failure To File Or Pay Tax Penalty Under 1002D – Failure To File/Pay Withholding
  • IT-12-04 - Claim Issues – Properly and Timely Filed
  • IT-12-03 - Claim For Refund On Retirement Income
  • IT-12-02 - Responsible Corporate Officer- Failure To File Or Pay Tax
  • IT-12-01 - Penalty Under 1002(d) - Failure to File/Pay Withholding

2011

  • IT-11-09 - Burden of Proof (Income Tax)
  • IT-11-08 - Non-Filers (Income Tax)
  • IT-11-07 - Statute of Limitations Application
  • IT-11-06 - Federal Change (Individual)
  • IT-11-05 - Claim For Refund On Retirement Income
  • IT 11-04 - Responsible Corporate Officer-Failure to File or Pay Tax - UPIA Willful Failure
  • IT 11-03 - Statute of Limitations Application
  • IT 11-02 - Net Operating Loss (General) - Statute of Limitations Application
  • IT 11-01 - Gambling Winnings When Calculating Illinois Net Income 2010

2010

  • IT 10-06 - Income Earned In Illinois/Individual Residency
  • IT 10-05 - Net Operating Loss Carryback
  • IT 10-04 - Withholding Tax – Non-qualified Deferred Compensation Plan
  • IT 10-03 - Unitary Apportionment
  • IT 10-02 - Nonresident Exemption
  • IT 10-01 - Non-Filers (Income Tax)

2009

  • IT 09-16 - Statute of Limitations Application
  • IT 09-15 - Non-Filers (Income Tax)
  • IT 09-14 - Net Operating Loss (General)
  • IT 09-13 - Federal Change (Individual)
  • IT 09-12 - Federal Change (Individual)
  • IT 09-11 - Federal Change (Individual)
  • IT 09-10 - IITA sec. 304 (d) (2) and Pipeline Transportation Miles
  • IT 09-09 - Unitary - Inclusion of Company(ies) in a Unitary Group
  • IT 09-08 - Income Earned in Illinois/Individual Residency
  • IT 09-07 - Non-Filers (Income Tax)
  • IT 09-06 - Statute of Limitations Application
  • IT 09-05 - Federal Change (Individual)
  • IT 09-04 - Statute of Limitations Application
  • IT 09-03 - Federal Change (Individual)
  • IT 09-02 - Properly Determined AGI for Subchapter S Shareholders
  • IT 09-01 - Responsible Corporate Officer – Failure to File or Pay Tax

2008

  • IT 08-12 - Net Operating Loss Carryback
  • IT 08-11 - Federal Change (Individual)
  • IT 08-10 - Non-Filers (Income Tax)
  • IT 08-09 - Disallowed General Deductions
  • IT 08-08 - Federal Change (Individual)
  • IT 08-07 - Net Operating Loss Carryback Federal Change (Individual) Audit Methodologies and/or Other Computational Issues
  • IT 08-06 - Federal Change (Individual)
  • IT 08-05 - Federal Change (Individual)
  • IT 08-04 - Statute of Limitations Application
  • IT 08-03 - Amnesty Eligibility
  • IT 08-02 - Unreported/Underreported Income (Fraud Application)
  • IT 08-01 - Non-Filers (Income Tax)

2007

  • IT 07-06 - Reasonable Cause on Application of Penalties
  • IT 07-05 - Federal Change (Individual)
  • IT 07-04 - Income Earned in Illinois/Individual Residency
  • IT 07-03 - Math Error in Calculation of Return(s) Filed
  • IT 07-02 - Responsible Corporate Officer - Failure to File and Pay Tax
  • IT 07-01 - Federal Change (Individual)

2006

  • IT 06-20 - Federal Change (Individual) Commerce Clause (U.S. Const.) Controversy
  • IT 06-19 - Income Earned In Illinois/Individual Residency Non-Filers (Income Tax)
  • IT 06-18 - Amnesty Eligibility
  • IT 06-17 - Non-Filers (Income Tax)
  • IT 06-16 - Non-Filer (Failure To File Returns - Extends Limit)
  • IT 06-15 - Reasonable Cause on Application of Penalties
  • IT 06-14 - Books and Records Insufficient
  • IT 06-13 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 06-12 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 06-11 - Non-Filers (Income Tax)
  • IT 06-10 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 06-09 - Net Operating Loss Carryback
  • IT 06-08 - Non-Filers (Income Tax)
  • IT 06-07 - Federal Preemption
  • IT 06-06 - Withholding Tax - Failure to File Return/Make Payment
  • IT 06-05 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 06-04 - Federal Change (Individual)
  • IT 06-03 - Statute of Limitations Application
  • IT 06-02 - Federal Change (Individual)
  • IT 06-01 - Responsible Corporate Officer - Failure to File or Pay Tax 2005

2005

  • IT 05-11 - Federal Change (Individual)
  • IT 05-10 - Federal Change (Individual)
  • IT 05-09 - Responsible Corporate Officer – Failure to File or Pay Tax
  • IT 05-08 - Non-filers (Income Tax)
  • IT 05-07 - Federal Change (Individual) - Reasonable Cause on Application of Penalties
  • IT 05-06 - Federal Change (Individual)
  • IT 05-05 - Unitary - Inclusion of Company(ies) in a Unitary Group
  • IT 05-04 - Federal Change (Individual)
  • IT 05-03 - Non-filers (Income Tax)
  • IT 05-02 - Income Earned in Illinois/Individual Residency
  • IT 05-01 - Federal Change (Individual) 2004

2004

  • IT 04-11 - Net Operating Loss Carryback
  • IT 04-10 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 04-09 - Statute of Limitations
  • IT 04-08 - Net Operating Loss Carryback
  • IT 04-07 - Unitary - Inclusion of Company(ies) in a Unitary Group/Qualified Property
  • IT 04-06 - Investment Tax Credit
  • IT 04-05 - Validity of Regulation/Commerce Clause (U.S. Constitution) Controversy
  • IT 04-04 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 04-03 - Net Operating Loss (General)
  • IT 04-02 - Claim Issues - Properly and Timely Filed
  • IT 04-01 - Unitary Apportionment

2003

  • IT 03-10 - Federal Change (Individual)
  • IT 03-09 - Withholding Tax - Failure to File a Return/Make Payment/ Reasonable Cause on Application of Penalty
  • IT 03-08 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 03-07 - Non-Filers (Income Tax)
  • IT 03-06 - Reasonable Cause on Application of Penalties
  • IT 03-05 - Inclusion of Capital Gains and Base Income
  • IT 03-04 - Reasonable Cause on Application of Penalties
  • IT 03-03 - Throwback Sales
  • IT 03-02 - Net Operating Loss (General)
  • IT 03-01 - Responsible Corporate Officer - Failure to File or Pay Tax

2002

  • IT 02-19 - Income Tax - Net Operating Loss (Individual)
  • IT 02-18 - Withholding Tax - Failure to File Return/Make Payment
  • IT 02-17 - Responsible Corporate Officer - Failure to File or Pay Taxes
  • IT 02-16 - Net Operating Loss (General), Unitary - Inclusion of Company(ies) In a Unitary Group
  • IT 02-15 - Business/Non-business (General), Commerce Clause (U.S. Const) Controversy
  • IT 02-14 - Responsible Corporate Officer - Failure to File or Pay Taxes
  • IT 02-13 - Reasonable Cause on Application of Penalties
  • IT 02-12 - Reasonable Cause on Application of Penalties
  • IT 02-11 - Reasonable Cause on Application of Penalties
  • IT 02-10 - Reasonable Corporate Officer - Failure to File or Pay Tax
  • IT 02-09 - Unitary - Inclusion of Company(ies) in a Unitary Group
  • IT 02-08 - Withholding Tax - Failure to File Return/Make Payment
  • IT 02-07 - Investment Company
  • IT 02-06 - Motion to Dismiss, Jurisdiction, Case or Controversy
  • IT 02-05 - Reasonable Cause on Application of Penalties
  • IT 02-04 - Audit Methodologies and/or Other Computational Issues
  • IT 02-03 - Enterprise Zone (Exemptions)/Books and Records Insufficient
  • IT 02-02 - Reasonable Cause on Application of Penalties
  • IT 02-01 - Intangibles in the Sales Factor Job Training Expense Credit (Disallowed)

2001

  • IT 01-18 - Research & Development Credit {and} Business/Non-Business (General)
  • IT 01-17 - Unreported/Underreported Income (Fraud Application)
  • IT 01-16 - Reasonable Cause on Application of Penalties
  • IT 01-15 - Reasonable Cause on Application of Penalties
  • IT 01-14 - Reasonable Cause on Application of Penalties
  • IT 01-13 - Foreign Source Dividends in the Sales Factor {and} 80/20 Rule {and} Unitary - Inclusion of Company(ies) In A Unitary Group
  • IT 01-12 - Audit Methodologies and/or Other Computational Issues
  • IT 01-11 - Unitary Apportionment {and} Allocation of Partnership Income
  • IT 01-10 - Penalty Under 1002(d) - Failure to File/Pay Withholding [or] Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 01-09 - Restricted Interest
  • IT 01-08 - Unitary Apportionment
  • IT 01-07 - Unreported/Underreported Receipts (Non-Fraudulent)
  • IT 01-06 - Income Earned in IL (Non-Resident Athlete-Duty Days)
  • IT 01-05 - Bad Debt Write-Off [or] Audit Methodologies and/or Other Computational Issues [or] Unitary Apportionment
  • IT 01-04 - Alternative Apportionment
  • IT 01-03 - Nexus (Taxable Connection With or Event Within the States) [or] Reasonable Cause on Application of Penalties
  • IT 01-02 - Federal Change (Corporation)
  • IT 01-01 - Insurance Company Issues

2000

  • IT 00-27 - Unitary - Inclusion of Company(ies) In a Unitary Group
  • IT 00-26 - Section 78' Gross Up Amount Should be Included in the Sales Factor Subpart F
  • IT 00-25 - Audit Methodologies and/or Other Computational Issues
  • IT 00-24 - Job Training Expense Credit (Disallowed)
  • IT 00-23 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 00-22 - Withholding Tax - Failure to File Return/Make Payment
  • IT 00-21 - Inclusion of Capital Gains and Base Income
  • IT 00-20 - Job Training Expense Credit (Disallowed)
  • IT 00-19 - Audit Methodologies and/or Other Computational Issues
  • IT 00-18 - Withholding Tax - Failure to File Return/Make Payments
  • IT 00-17 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 00-16 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 00-15 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 00-14 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 00-13 - Unreported/Underreported Receipts (Non-Fraudulent) / Unreported/Underreported Income (Fraud Application)
  • IT 00-12 - Withholding Tax - Failure to File Return/Make Payment [or] Bearing the Burden for Payment of Tax (Claim Issues)
  • IT 00-11 - Allowable Deductions [or] Qualified Medical Plan
  • IT 00-10 - Insurance Company Issues [or] Unitary - Inclusion of Company(ies) In a Unitary Group
  • IT 00-09 - Net Operating Loss (General)
  • IT 00-08 - Statute of Limitations Application [or] Financial Organization(s) (General) [or] Investment Tax Credit [or] Unitary - Inclusion of Company(ies) In A Unitary Group [or] Reasonable Cause on Application of Penalties [or] 80/20 Rule
  • IT 00-07 - Commerce Clause (U.S. Const.) Controversy [or] Trusts [or] Alternative Apportionment
  • IT 00-06 - Nexus (Taxable Connection with or Event within the State) [or] Commerce Clause (U.S. Const.) Controversy
  • IT 00-05 - Statute of Limitations Application
  • IT 00-04 - Reasonable Cause on Application of Penalties
  • IT 00-03 - Apportionment: One Factor/Three Factor Application Issues
  • IT 00-02 - Net Operating Loss (General)
  • IT 00-01 - 1005 Penalty Reasonable Cause Issues

1999

  • IT 99-20 - Unitary - Inclusion of Company(ies) in a Unitary Group Holding Companies
  • IT 99-19 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 99-18 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 99-17 - Apportionment: One Factor/Three Factor Application Issues
  • IT 99-16 - Subpart F Income
  • IT 99-15 - Withholding Tax - Failure to File Return/Make Payment
  • IT 99-14 - Subpart F Issues
  • IT 99-13 - Business/Non-Business (General) [or] Discretionary Relief Under Section 304(F) (Distortion) [or] Unitary - Inclusion of Company(ies) in a Unitary Group [or]Throwback Sales (General) [or] Replacement Tax Investment Credit/Property Used in Retailing [or] Job Training Expense Credit (Disallowed)
  • IT 99-12 - 1005 Penalty (Reasonable Cause Issues)
  • IT 99-11 - 1005 Penalty (Reasonable Cause Issues)
  • IT 99-10 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 99-09 - Responsible Corporate Officer - Failure to File or Pay Tax
  • IT 99-08 - Withholding Tax - Failure to File Return/Make Payment
  • IT 99-07 - Federal Change (Individual)
  • IT 99-06 - Unitary - Inclusion of Company(ies) In a Unitary Group
  • IT 99-05 - Apportionment: One Factor/Three Factor Application Issues [or] Foreign Source Dividends in the Sales Factor
  • IT 99-04 - Income Tax - Business/Non-Business (General)
  • IT 99-03 - Income Tax - Net Operating Loss
  • IT 99-02 - Withholding Tax - Failure to File Return/Make Payment
  • IT 99-01 - Unitary - Inclusion of Company(ies) In A Unitary Group

1998

  • IT 98-12 - Dividends of Non-Unitary Subsidiaries, Foreign Subsidiaries,Unrelated Corporations [or] Section 78' Gross-Up Amount ...
  • IT 98-11 - Calculating Interest Payable By The State On A Tax Refund
  • IT 98-10 - Insurance Company Issues
  • IT 98-09 - Unitary - Inclusion of Company(ies) In A Unitary Group [or] Business/Non-Business [or] Throwback Sales
  • IT 98-08 - Withholding Tax - Failure to File Return/Make Payment [or] Non-Filer...
  • IT 98-07 - Financial Organization(s) [or] Audit Methodologies... [or] Replacement Tax Investment Credit...
  • IT 98-06 - Replacement Tax Investment Credit/Property Used In Retailing
  • IT 98-05 - Math Error in Calculation of Return(s) Filed
  • IT 98-04 - Financial Organizations(s) (Credit Card Banks) [or] Audit Methodologies [or] Replacement Tax Investment Credit...
  • IT 98-03 - Financial Organization(s) (General)
  • IT 98-02 - Insurance Company Issues [or] Reasonable Cause Asserted On Application of Penalties
  • IT 98-01 - Income Earned In Illinois/Individual Residency

1997

  • IT 97-18 - Reasonable Cause Asserted On Application of Penalties [or] Throwback Sales (General)
  • IT 97-17 - Exemption (Federal) On Government Securities [or] Reasonable Cause Asserted on Application of Penalties
  • IT 97-16 - Foreign Source Dividends In The Sales Factor
  • IT 97-15 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 97-14 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 97-13 - Withholding Tax - Failure To File Return/Make Payment
  • IT 97-12 - Audit Methodologies and/or Other Computational Issues
  • IT 97-11 - Financial Organization(s) [or] Replacement Tax Investment Credit/Property Used In Retailing [or] Reasonable Cause Asserted On Application of Penalties
  • IT 97-10 - Discretionary Relief Under Sec. 304(f) [or] Reversionary Sales [or] Reasonable Cause Asserted On Application of Penalties [or] Throwback Sales (General)
  • IT 97-09 - Net Operating Loss (General)
  • IT 97-08 - Throwback Sales (General) [or] Reversionary Sales [or] Reasonable Cause Asserted on Application of Penalties
  • IT 97-07 - Throwback Sales (General) [or] Reasonable Cause Asserted On Application of Penalties
  • IT 97-06 - Penalty Under 1002(d) - Failure To File/Pay Withholding [or] Timeliness of Protest...
  • IT 97-05 - Replacement Tax Investment Credit/Property Used In Retailing
  • IT 97-04 - Reasonable Cause Asserted on Application of Penalties [or] Reversionary Sales [or] Throwback Sales (General)
  • IT 97-03 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 97-02 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 97-01 - Net Operating Loss (General)

1996

  • IT 96-56 - 1005 Penalty (Reasonable Cause Issue)
  • IT 96-55 - Withholding Tax - Failure To File Return/Make Payment
  • IT 96-54 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 96-53 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 96-52 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 96-51 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 96-50 - 1005 Penalty (Reasonable Cause Issue) [or] Nexus (Taxable Connection With Or Even Within State)
  • IT 96-49 - Adjusted Base On ROT Audit
  • IT 96-48 - Withholding Tax - Failure To File Return/Make Payment
  • IT 96-47 - Investment Tax Credit [or] Misc. Accounting Issues [or] Net Operating Loss (Section 207)
  • IT 96-46 - Business/Non-Business (General)
  • IT 96-45 - Withholding Tax - Failure To File Return/Make Payment
  • IT 96-44 - 1005 Penalty (Reasonable Cause Issue) [or] Net Operating Loss (Pre 1986) [or] Statute of Limitations Ap.
  • IT 96-43 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 96-42 - Investment Tax Credit
  • IT 96-41 - Apportionment: One Factor/Three Factor Application [or] Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 96-40 - Net Operating Loss (Section 207)
  • IT 96-39 - Net Operating Loss (Section 207)
  • IT 96-38 - Unitary Apportionment [or] Net Operating Loss (Pre 1986)
  • IT 96-37 - Business/Non-Business (General)
  • IT 96-36 - Business/Non-Business (General)
  • IT 96-35 - Business/Non-Business (General) [or] Unitary Apportionment
  • IT 96-34 - Apportionment: One Factor/Three Factor Application
  • IT 96-33 - Federal Change (Individual)
  • IT 96-32 - Federal Change (Individual)
  • IT 96-31 - Federal Change (individual)
  • IT 96-30 - Federal Change (Individual)
  • IT 96-29 - Federal Change (Individual)
  • IT 96-28 - Non-Filer (Income Tax)
  • IT 96-27 - Federal Change (Individual)
  • IT 96-26 - Federal Change (Individual)
  • IT 96-25 - Federal Change (Individual)
  • IT 96-24 - Federal Change (Individual)
  • IT 96-23 - Federal Change (Individual)
  • IT 96-22 - Federal Change (Individual)
  • IT 96-21 - Federal Change (Individual)
  • IT 96-20 - Federal Change (Individual)
  • IT 96-19 - Income Earned in Illinois/Individual Residency
  • IT 96-18 - Income Earned in Illinois/Individual Residency
  • IT 96-17 - Erroneous Refund
  • IT 96-16 - Non-Filer (Income Tax)
  • IT 96-15 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 96-14 - Statute of Limitation Application
  • IT 96-13 - 1005 Penalty (Reasonable Cause Issue) [or] Business/Non-Business (General)
  • IT 96-12 - Non-Filer (Income Tax)
  • IT 96-11 - Unitary Apportionment [or] 1005 Penalty (Reasonable Cause Issue)
  • IT 96-10 - Reasonable Cause On Application of Penalties Assessed
  • IT 96-09 - Apportionment: One Factor/Three Factor Application [or] 1005 Penalty (Reasonable Cause Issue)
  • IT 96-08 - Apportionment: One Factor/Three Factor Application [or] 1005 Penalty (Reasonable Cause Issue)
  • IT 96-07 - Business/Non-Business (General)
  • IT 96-06 - Federal Change (Individual)
  • IT 96-05 - Federal Change (Individual)
  • IT 96-04 - Federal Change (Individual)
  • IT 96-03 - Non-Filer (Income Tax)
  • IT 96-02 - Non-Filer (Income Tax)
  • IT 96-01 - Business/Non-Business (General) 1995

1995

  • IT 95-101 - Income Earned in Illinois/Individual Residency
  • IT 95-100 - Federal Change (Individual)
  • IT 95-99 - Non-Filer (Income Tax)
  • IT 95-98 - Non-Filer (Income Tax)
  • IT 95-97 - Federal Change (Individual)
  • IT 95-96 - Federal Change (Individual)
  • IT 95-95 - Federal Change (Individual)
  • IT 95-94 - Non-Filer (Income Tax)
  • IT 95-93 - Federal Change (Individual)
  • IT 95-92 - Federal Change (Individual)
  • IT 95-91 - Federal Change (Individual)
  • IT 95-90 - Income Earned in Illinois/Individual Residency
  • IT 95-89 - Withholding Tax - Failure To File Return/Make Payment
  • IT 95-88 - Federal Change (Individual) [or] Reasonable Cause on Application of Penalties Assessed
  • IT 95-87 - Federal Change (Individual)
  • IT 95-86 - Income Earned in Illinois/Individual Residency
  • IT 95-85 - Federal Change (Corporation) [or] 1005 Penalty (Reasonable Cause Issue)
  • IT 95-84 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 95-83 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 95-82 - Withholding Tax - Failure To File Return/Make Payment [or] Statute of Limitations Application
  • IT 95-81 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 95-80 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 95-79 - Non-Filer (Income Tax)
  • IT 95-78 - Withholding Tax - Failure To File Return/Make Payment
  • IT 95-77 - Income Earned in Illinois/Individual Residency
  • IT 95-76 - Income Earned in Illinois/Individual Residency
  • IT 95-75 - Income Earned in Illinois/Individual Residency
  • IT 95-74 - Income Earned in Illinois/Individual Residency
  • IT 95-73 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 95-72 - Federal Change (Individual)
  • IT 95-71 - Federal Change (Individual)
  • IT 95-70 - Federal Change (Individual)
  • IT 95-69 - Federal Change (Individual)
  • IT 95-68 - Non-Filer (Income Tax)
  • IT 95-67 - Non-Filer (Income Tax)
  • IT 95-66 - Non-Filer (Income Tax)
  • IT 95-65 - Non-Filer (Income Tax)
  • IT 95-64 - Unreported/Underreported Income (Fraud Ap.) [or] Innocent Spouse Rule Application
  • IT 95-63 - Non-Filer (Income Tax)
  • IT 95-62 - Non-Filer (Income Tax)
  • IT 95-61 - Income Earned in Illinois/Individual Residency
  • IT 95-60 - Non-Filer (Income Tax)
  • IT 95-59 - Income Earned in Illinois/Individual Residency
  • IT 95-58 - Non-Filer (Income Tax)
  • IT 95-57 - Unreported/Underreported Income (Fraud Application)
  • IT 95-56 - 1005 Penalty (Reasonable Cause Issue)
  • IT 95-55 - Withholding Tax - Failure To File Return/Make Payment [or] 1005 Penalty...
  • IT 95-54 - Unitary Apportionment [or] 1005 Penalty (Reasonable Cause Issue)
  • IT 95-53 - Non-Filer (Income Tax)
  • IT 95-52 - Non-Filer (Income Tax)
  • IT 95-51 - Withholding Tax - Failure To File Return/Make Payment
  • IT 95-50 - Non-Filer (Income Tax)
  • IT 95-49 - Income Earned in Illinois/Individual Residency
  • IT 95-48 - Income Earned in Illinois/Individual Residency
  • IT 95-47 - Income Earned in Illinois/Individual Residency
  • IT 95-46 - Income Earned in Illinois/Individual Residency
  • IT 95-45 - Unreported/Underreported Income (Fraud Application)
  • IT 95-44 - Federal Change (Individual)
  • IT 95-43 - Non-Filer (Income Tax)
  • IT 95-42 - Unitary Apportionment [or] 1005 Penalty (Reasonable Cause Issue)
  • IT 95-41 - Non-Filer (Income Tax)
  • IT 95-40 - Abatement of Penalties/Interest Only
  • IT 95-39 - Unitary Apportionment
  • IT 95-38 - Income Earned in Illinois/Individual Residency
  • IT 95-37 - Unreported/Underreported Income (Fraud Application)
  • IT 95-36 - Non-Filer (Income Tax)
  • IT 95-35 - Non-Filer (Income Tax)
  • IT 95-34 - Non-Filer (Income Tax)
  • IT 95-33 - Non-Filer (Income Tax)
  • IT 95-32 - Income Earned in Illinois/Individual Residency
  • IT 95-31 - Non-Filer (Income Tax)
  • IT 95-30 - Unreported/Underreported Receipts (Fraud) [or] Federal Change (Individual)
  • IT 95-29 - Non-Filer (Income Tax)
  • IT 95-28 - Non-Filer (Income Tax)
  • IT 95-27 - Non-Filer (Income Tax)
  • IT 95-26 - Income Earned in Illinois/Individual Residency
  • IT 95-25 - Income Earned in Illinois/Individual Residency
  • IT 95-24 - 1005 Penalty (Reasonable Cause Issue)
  • IT 95-23 - Unreported/Underreported Income (Fraud Application)
  • IT 95-22 - Withholding Tax - Failure To File Return/Make Payment
  • IT 95-21 - Income Earned in Illinois/Individual Residency
  • IT 95-20 - Non-Filer (Income Tax)
  • IT 95-19 - Non-Filer (Income Tax)
  • IT 95-18 - Non-Filer (Income Tax)
  • IT 95-17 - Non-Filer (Income Tax)
  • IT 95-16 - Non-Filer (Income Tax)
  • IT 95-15 - Non-Filer (Income Tax)
  • IT 95-14 - Income Earned in Illinois/Individual Residency [or] Non-Filer (Income Tax)
  • IT 95-13 - Penalty Under 1002(d) - Failure To File/Pay Withholding
  • IT 95-12 - Non-Filer (Income Tax)
  • IT 95-11 - Income Earned in Illinois/Individual Residency
  • IT 95-10 - Income Earned in Illinois/Individual Residency
  • IT 95-09 - Income Earned in Illinois/Individual Residency
  • IT 95-08 - Unreported/Underreported Income (Fraud Application)
  • IT 95-07 - Federal Change (Individual)
  • IT 95-06 - Income Earned in Illinois/Individual Residency
  • IT 95-05 - Income Earned in Illinois/Individual Residency
  • IT 95-04 - Federal Change (Individual)
  • IT 95-03 - Business/Non-Business (General) [or] 1005 Penalty (Reasonable Cause Issue)
  • IT 95-02 - Business/Non-Business (General) [or] 1005 Penalty (Reasonable Cause Issue)
  • IT 95-01 - Unitary Apportionment
 
 
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