2000 Practitioners' Questions and Answers

Board of Appeals

Note: The answers by the Department of Revenue to the questions below are not to be relied upon by taxpayers in lieu of a Private Letter Ruling and are not the kind of written information upon which a taxpayer may rely to request an abatement under the Taxpayer Bill of Rights. Where a conflict appears to exist between these answers and a form, instruction, regulation or bulletin issued by the Department, taxpayers are advised to follow the form, instruction, regulation or bulletin, contact the Department's Business Hotline at (217) 524-4772, or seek a Private Letter Ruling.

Does the Board of Appeals have a large backlog of cases? To date (September 15, 2000) we have not heard any from the Board regarding petitions that were filed in November of 1999.

Response:

The Board of Appeals has a large inventory of cases, and is working through them with all due deliberate speed. The number of petitions filed in 2000 is projected to be 700 higher than filed in 1999 (2400 vs. 1788). The Board of Appeals has a greater number of petitions filed than the United States Court of Federal Claims in Washington, D.C. this year.

Addressing the specific question about the filings in November 1999, I can state that in that month 190 petitions were filed. As of September 18, 2000, 118 of those petitions have been reviewed, a decision rendered, and the case closed. 72 cases remain to be closed.

Of the 1999 petitions filed, 302 remain to be reviewed and decided. Of those, 90 are in the final stages of signature by the Board.
Therefore, there is not a large backlog of 1999 cases at the Board.