Illinois Administrative Code

Section 200.137 Settlements a) Once a protest and request for hearing has been filed, all offers made by taxpayers or their duly authorized representatives for the purpose of settling either all or some part of an outstanding dispute regarding any assessed liability, proposed def…

Section 200.140 Status and Pre-trial Conferences a) As soon as any protested case is docketed with the Office of Administrative Hearings, the Department shall cause a notice to be issued to the taxpayer, or authorized representative, setting the matter for an initial status confe…

Section 200.145 Attendance of Witnesses a) An Administrative Law Judge, at his/her own instance, or on the timely written request of a taxpayer who is a party to the proceedings, or the litigator may issue subpoenas requiring the attendance of witnesses and the giving of testimon…

Section 200.150 Stipulations a) The parties may stipulate to the extent complete or qualified agreement can be reached on all matters not privileged which are relevant to the pending case, whether such matters involve fact or opinion or the application of law or fact. Included in…

Section 200.155 Evidence and Conduct of Hearings a) The procedure at hearings shall be similar to that in court proceedings. The order in which evidence is to be presented shall be determined by the party which, at a given point, must sustain the burden of proof. In accordance wi…

Section 200.160 Continuances a) There shall be no continuances of any initial status conference as provided by Section 200.140. However, see Section 200.140(a) for available alternatives. b) No continuance of a scheduled hearing, status or pre-trial conference date shall be grant…

Section 200.162 Office Dispositions In circumstances in which the hearing process is terminated prior to the convening of a formal hearing due to the voluntary or involuntary resolution of the controversy, the Department may conclude the case by way of office disposition. All off…

Section 200.165 Recommendation of the Administrative Law Judge Upon conclusion of the hearing, and the taking of evidence, the Administrative Law Judge shall submit a recommendation for disposition of the pending dispute to the Director, in accordance with the provisions of Secti…

Section 200.170 Notice of Final Decision The Department's final administrative decision shall be served upon the persons affected, or their legal counsel if appropriate authorization is on file. If the final administrative decision is adverse in whole or in part to a party other …

Section 200.175 Rehearings a) After the issuance of a final assessment or a Notice of Tax Liability that has become final pursuant to Section 4 or 5 of the Retailers' Occupation Tax Act [35 ILCS 120] or another Act in which Section 4 or 5 is incorporated by reference or after the…

Section 200.185 Motion Practice a) Any party to a proceeding pending before the Office of Administrative Hearings of the Department may raise an issue or seek to dispose of all or part of the proceeding by way of a timely motion. Any motion which is authorized under the Code of C…

Section 200.190 Withdrawal of Representation a) No representative party, once having filed a Power of Attorney in any matter before the Office of Administrative Hearings of the Department of Revenue, shall be allowed to withdraw from that representation without first having serve…

Section 200.195 The Administrative Record a) Upon the filing of a complaint in the Circuit Court of any county in this State for the judicial review of a final administrative decision of the Department, the record of administrative proceedings before the Department on that decisi…

Section 200.200 Filing Procedures a) The Office of the Administrative Clerk is hereby established for the purpose of receiving, registering and maintaining all documents which are or may become part of the administrative record of proceedings before the Department. Pleadings, pap…

Section 200.210 Disqualification of an Administrative Law Judge a) Any party to a hearing proceeding may, following notice and an opportunity to object, move to disqualify the assigned Administrative Law Judge on the basis of bias or conflict of interest. An adverse ruling or rul…

Section 200.215 Ex Parte Communications a) Except in the disposition of matters that agencies are authorized by law to entertain or dispose of on an ex parte basis, the Director or Assistant Director of Revenue, agency employees and Administrative Law Judges shall not, with respe…

Section 200.220 Equal Application of Regulations It is the intent of this Part to be applied equally to all parties to hearings before the Department. With the exception of requirements for the filing of Powers of Attorney, all rights, restrictions, prohibitions, duties and respo…

Section 200.225 Inspection and Publication of Hearing Decisions a) Within 180 days after its issuance, the Department shall make available for public inspection, at its principal offices, any hearing decision issued by the Department on or after January 1, 1995. Decisions made av…

Section 205.10 Taxpayer Ombudsman (Repealed) (Source: Repealed at 41 Ill. Reg. 14253, effective November 7, 2017)

Section 205.20 Department Responsibilities The Department of Revenue shall have the following powers and duties to protect the rights of taxpayers: a) To furnish each taxpayer with a written statement of rights whenever such taxpayer receives a protestable notice, a bill, a claim…

Section 205.30 Taxpayer Interviews a) The times and places for Department initiated taxpayer interviews concerning civil tax liabilities, will be set as follows: 1) the time of the taxpayer interview will be during the Department of Revenue's regular business hours (8:00 a.m. to …

Section 210.101 Filing of Written Petition A review before the Board of Appeals (Board) shall be commenced by the filing of a written petition. Except as provided in Sections 210.126 and 210.130, no petition shall be filed prior to the time a notice of deficiency or notice of tax…

Section 210.105 Hearings Any relevant factual matter may be determined by the Board informally. If necessary to adequately develop the facts alleged to be grounds for relief, a hearing by a hearing officer, a Board Member, or the full Board may be held. (Source: Amended at 17 Ill…

Section 210.110 Recommendations a) No relief may be recommended to the Director except by affirmative vote of at least 2 Board Members, except as otherwise provided in this Section. b) Upon occasion, Board Members may be required to recuse themselves from consideration of a parti…

Section 210.115 Offers in Compromise a) A petition in the nature of an offer in compromise may be filed by the taxpayer. The only grounds for relief that may be propounded is uncertainty as to collectibility. No such petition may be filed prior to an assessment of tax liability b…

Section 210.120 Waiver of Penalty and Interest a) A petition for abatement of a penalty or interest may be filed only in cases where the Department has no other established procedure of determination of the issue. b) The Board may waive penalty or interest only in the following s…

Section 210.125 Denial by Lapse of Time If no action is taken by the Board and written notice thereof mailed within 365 days after the date of filing, the petition is deemed denied. (Source: Amended at 17 Ill. Reg. 8860, effective June 2, 1993)

Section 210.126 Voluntary Disclosure a) Statutory Authority. Section 3-10 of the Uniform Penalty and Interest Act sets forth limitation periods for the assessment of taxes by the Illinois Department of Revenue. In the case of a failure to file a return required by law that is vol…

Section 210.130 Departmental Controversies a) The Board may review other departmental controversies only: 1) after a special finding concurred in by the entire Board that action by the Board is the most efficient and expeditious manner of resolving the controversy; or 2) on the o…

Section 210.135 Decisions of the Board a) Decisions of the Board shall not take effect unless and until approved by the director. In giving such approval, the Director shall consider whether the petition was timely filed and whether the grounds stated by the taxpayer justify such…

Section 215.100 Informal Conference Board The Director of Revenue shall establish an Informal Conference Board (ICB) for the purpose of reviewing proposed adjustments to tax returns generated by auditors of the Department of Revenue's Audit Bureau prior to the issuance of a Notic…

Section 215.105 Composition of the Informal Conference Board a) The members of the ICB shall be: 1) the General Counsel for the Department; 2) the Chairman of the Board of Appeals; 3) the Manager of the Audit Bureau; and 4) at least three employees of the Department, other than t…

Section 215.110 Representation of the Taxpayer Before the Informal Conference Board A taxpayer may represent himself or herself or may be represented by any person of the taxpayer's choice during the informal conference process. A taxpayer's chosen representative before the ICB n…

Section 215.115 Procedure for Requesting Review by the Informal Conference Board (ICB) a) Notice of Proposed Audit Results. Once the auditor has conducted the audit and made an examination of the taxpayer's books and records provided during the audit process, the Department shall…

Section 215.120 Review of Requests by the Informal Conference Board a) The informal conference process is a meaningful step in attempting to resolve a tax dispute with the Department. It provides an opportunity for the ICB and the taxpayer to review and discuss the issues relatin…

Section 215.125 Disposition of Proposed Assessments a) Offers of disposition of a proposed audit adjustment may be proposed to the ICB or by the ICB. The ICB shall consider disposing of the matter in controversy in all instances where, having made a reasonable evaluation of such …

Section 215.130 In-Person Conferences a) Taxpayers shall be given an in-person conference if requested in the taxpayer's initial application for review with ICB. The ICB may also request an in-person conference. There is no requirement that an in-person conference be held, except…

Section 215.135 Informal Review in Administrative Hearings Not Available a) Effective with respect to a Notice of Proposed Liability, Notice of Proposed Deficiency, or Notice of Proposed Claim denial issued on or after May 31, 2007, when the Informal Conference Board has issued a…

Section 220.101 Nature of the Home Rule County Retailers' Occupation Tax a) Authority to Impose Tax 1) Pursuant to Section 5-1006 of the Counties Code [55 ILCS 5], any county that is a home rule unit may impose a tax upon all persons engaged in the business of selling tangible pe…

Section 220.105 Registration and Returns a) Separate Registration not Required A retailer's registration under the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of the Home Rule County Retailers' Occupation Tax Law. No special registration for the Hom…

Section 220.110 Claims to Recover Erroneously Paid Tax Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction which was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A sing…

Section 220.115 Jurisdictional Questions The substance and provisions of 86 Ill. Adm. Code 270.115 of the Home Rule Municipal Retailers' Occupation Tax Regulations which are not incompatible with the Home Rule County Retailers’ Occupation Tax Law of the Counties Code, shall apply…

Section 220.120 Incorporation of Retailers' Occupation Tax Regulations by Reference To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130 which are not incompatible with the Home Rule County Retailers' Occup…

Section 220.125 Penalties, Interest and Procedures All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other proc…

Section 220.130 Effective Date An ordinance or resolution imposing or discontinuing or effecting a change in the rate of a Home Rule County Retailers' Occupation Tax shall either: be adopted and a certified copy filed with the Department on or before the first day of April, where…

Section 230.101 Nature of the Home Rule County Service Occupation Tax a) Authority to Impose Tax 1) Pursuant to Section 5-1007 of the Counties Code [55 ILCS 5], the corporate authorities of a home rule county may impose a tax upon all persons engaged, in such county, in the busin…

Section 230.105 Registration and Returns a) A serviceman's registration under the Service Occupation Tax Act [35 ILCS 115] or the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of the Home Rule County Service Occupation Tax Law. No special registration…

Section 230.110 Claims to Recover Erroneously Paid Tax Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction which was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A sing…

Section 230.115 Jurisdictional Questions a) When used in this Part, "county" includes all territory located within the county, including all territory within cities, villages or incorporated towns, including an incorporated town which has superseded a civil township. b) If the Il…

Section 230.120 Incorporation of Service Occupation Tax Regulations by Reference To avoid needless repetition, the substance and provisions of all Service Occupation Tax Regulations (86 Ill. Adm. Code 140) which are not incompatible with the Home Rule County Service Occupation Ta…