Illinois Department of Revenue
 
 
Illinois Tax Tribunal
 
 
 
 
 

Your options to dispute Department findings

 
 
  • If the amount of your tax liability, exclusive of penalty and interest, is more than $15,000, or if no tax liability is assessed but the total penalties and interest is more than $15,000, file a petition with the Illinois Independent Tax Tribunal within the time specified on your notice. Visit the Illinois Independent Tax Tribunal’s website for petition requirements and guidelines.
  • In all other cases that do not fall within the jurisdiction of the Illinois Independent Tax Tribunal, file a protest within the time specific on the notice and request an administrative hearing with us, the Illinois Department of Revenue. To file a protest, follow the instruction on your notice. 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.
  • Instead of filing a petition with the Illinois Independent Tax Tribunal or a protest with us, the Illinois Department of Revenue, you may instead, under Sections 2a and 2a.1 of the State Officers and Employees Money Disposition Act (30 ILCS 230/2a, 230/2a.1), pay the total liability under protest using Form RR-374, Notice of Payment Under Protest (available on our website at tax.illinois.gov), and file a complaint with the circuit court for a review of our determination.

The following taxes are not covered under 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
  • Qualified Solid Waste Energy Facility Payment
  • Real Estate Transfer Tax
  • Renewal Energy Resources and Coal Technology Development Assistance Charge
  • Rental Housing Support Program Surcharge
  • Tire User Fee

You have another option available to you if you are under audit. If you do not agree with the results and the audit is not yet closed, you have the option to request a review with the Informal Conference Board (ICB). The purpose of the ICB is to review adjustments proposed by the Departmentís Audit Bureau before a notice is issued. The ICB process allows you the opportunity to resolve disagreements after a liability has been proposed but before the formal protest and administrative hearing or tax tribunal process. For more information, see PIO-58, Informal Conference Board Review.

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.

If 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, you may petition the Board of Appeals (BOA). The purpose of the BOA is to ensure that we have treated you fairly and provide relief when appropriate. 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. 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.

 

 
 
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