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About IDOR
Informal Conference Board
The purpose of the ICB is to review adjustments proposed by the department before a Notice of Tax Liability, Notice of Deficiency, or Notice of Claim Denial is issued. The ICB process allows the taxpayer the opportunity to resolve disagreements after a liability has been proposed, but before the formal protest and administrative hearing process.
Administrative Hearings
If the ICB denied your request or did not resolve the issues to your satisfaction, and we issued a Notice of Tax Liability, Notice of Deficiency, or Notice of Claim Denial, you have the right to protest and request an administrative hearing. An administrative hearing is a quasi-judicial proceeding, presided over by an administrative law judge and handled like matters in circuit court. After the hearing, a recommendation will be submitted to the director and you will receive final notice of the administrative decision.
Circuit Court
The circuit court is a judicial body that serves as part of the protest process. If you do not agree with the outcome of the administrative hearing or you did not go through the administrative hearing process, you may elect to pay the full amount of the deficiency, accompanied by a notice of protest in the format specified by the Illinois Compiled Statutes, 30 ILCS 230/2a.1. Your notice must express your intention to file a complaint in circuit court and obtain an injunction within 30 days of the date of the protested payment to preserve your right to a refund.
Board of Appeals
The purpose of the Board of Appeals is to ensure that we have treated you fairly and provides relief when appropriate. The Board of Appeals has the authority to waive penalties and interest based on reasonable cause and to reduce a tax liability if it is likely the full debt cannot be collected. In general, you may not go to the Board of Appeals until all other forms of protest have been exhausted (i.e., administrative hearings and circuit court) or the time allowed for taking such action has expired. The Board of Appeals may also review other departmental controversies that are currently pending in administrative hearings, the courts, or various other circumstances if you and the department have requested that the Board of Appeals take jurisdiction and review the matter.