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What are my options to resolve issues after my audit?

Answer #652 -- ( Published 02/05/2007 01:12 PM | Updated 07/12/2017 10:39 AM )

What are my options to resolve issues after my audit?

Informal Conference Board (ICB)

Within 60 days of the issuance of a Notice of Proposed Deficiency, Notice of Proposed Liability, Notice of Proposed Claim Denial, or Notice of Proposed Liability and Claim Denial, you may request that the ICB conduct an informal review.

However, if you sign or pay any amount shown on Form IL-870, Waiver of Restrictions, or sign the audit report as a result of a proposed liability, deficiency, or claim denial, you waive your right to seek review by the ICB. A review by the ICB does not prevent you from pursuing your formal appeal rights.

Administrative hearings/Independent Tax Tribunal

Once we issue a Notice of Tax Liability, Notice of Deficiency, Notice of Claim Denial, or Notice of Tentative Audit Denial of Claim and you do not agree, you may contest the notice.

  • If the amount of tax, exclusive of penalty and interest, is more than $15,000, or if no tax is assessed but the total in penalties and interest is more than $15,000, you have the right to file a petition with the Illinois Independent Tax Tribunal. Your petition must be in accordance with the rules of practice and procedure provided by the Tribunal (35 ILCS 1010/1-1, et seq.). The Tribunal will issue a decision.
  • In all other cases that do not fall within the jurisdiction of the Illinois Independent Tax Tribunal, you have the right to file a protest and request an administrative hearing with us, the Illinois Department of Revenue. An administrative hearing is a formal legal proceeding conducted pursuant to the rules adopted by the Department and is presided over by an administrative law judge. After the hearing, a recommendation will be submitted to the Director and you will receive a copy of the administrative hearing decision.

Note: Thefollowing taxes are not covered by the Illinois Independent Tax Tribunal and may only be protested with the Department of Revenue:

  • Bingo Tax
  • Cigarette Machine Operators’ Occupation Tax
  • Charitable Games Tax
  • Chicago Home Rule Municipal Soft Drink Retailers’ Occupation Tax
  • County Motor Fuel Tax
  • Dry Cleaning Solvent Tax
  • Energy Assistance Charges - Electric and Gas
  • Illinois Hydraulic Fracturing Tax
  • Liquor Taxes
  • Live Adult Entertainment Facility Surcharge
  • Medical Cannabis Cultivation Privilege Tax
  • Metropolitan Pier and Exposition Authority (MPEA) Food & Beverage Tax
  • Private Party Vehicle Use Tax
  • Pull Tabs Tax
  • Real Estate Transfer Tax
  • Renewal Energy Resources and Coal Technology Development Assistance Charge
  • Rental Housing Support Program Surcharge
  • Tire User Fee

Circuit court/appellate court

  1. If you went through the administrative hearing or tax tribunal process and do not agree with the outcome, you may appeal the decision. Decisions of the administrative hearings with the Illinois Department of Revenue may be appealed to the Illinois circuit court. Decisions of the Illinois Independent Tax Tribunal may be appealed to the Illinois appellate court.
  2. In any case other than claim denials, you may elect to bypass the administrative hearing or tax tribunal process by paying the total amount due under protest with a completed Form RR-374, Notice of Payment Under Protest, or a written protest letter in the format specified in Sections 2a and 2a.1 of the State Officers and Employees Money Disposition Act (30 ILCS 230/2a, 230/2a.1). To complete this process, you must file a complaint in circuit court, obtain a preliminary injunction, and serve the preliminary injunction on the Department of Revenue and Illinois State Treasurer within 30 days of making your protest payment.

Board of Appeals

In general, you may not go to the BOA until all other forms of protest have been exhausted (i.e., administrative hearing or Tax Tribunal decision and any appeal of that decision to the courts) or the time allowed for taking such action has expired. The purpose of the BOA is to ensure that we have treated you fairly and provided relief when appropriate. The BOA has the authority to waive penalties and interest and to reduce a tax liability if it is likely the full debt cannot be collected. The BOA does not have the authority to redetermine your final liability or to review administrative hearings, Tax Tribunal decisions, or any appeal of that decision to the courts.

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