2004 Practitioners' Questions and Answers
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. Miscellaneous Q. How are the double interest and penalties from the Amnesty period being applied during an audit?
Is there an opportunity during the audit to appeal the double interest and penalties before the audit is finalized?
Response:
Any interest or penalty due for a period eligible for amnesty is being established following the guidelines set forth in the amnesty rules. The interest and penalties may be raised in ICB. If a protest is filed in administrative hearings or court, the taxpayer would not qualify for amnesty and could be subject to double interest and penalty, unless the taxpayer prevails in hearings or court. Each situation would be looked at individually, but the statute is clear in the application of the provisions. Q. Publication of Hearings Decisions
It is rumored that the Hearing section may not be publishing hearing decisions that are not favorable to the Department. How does the Department respond to this – clearly ALL substantive hearing decisions should be published, regardless of the outcome.
Response:
ALL hearing decisions that are issued by the Office of Administrative Hearings, favorable or not, are published on the Department's website and well within the time parameters as set by law. The Office of Administrative Hearings would have absolutely no reason to try and conceal any decision that was rendered in favor of the taxpayer, and doesn't.
