Illinois Administrative Code › Title 86 - REVENUE › Part 215 - INFORMAL CONFERENCE BOARD › Section 215.120 - Review of Requests by the Informal Conference Board

Current through Register Vol. 48, No. 28, July 12, 2024
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 relating to the proposed audit adjustments brought into question. The
			 informal conference process is not subject to the requirements of the Illinois
			 Administrative Procedure Act [5 ILCS 100] and any final action taken by the ICB
			 is not subject to administrative review.
b) In order to make its determination with
			 respect to a written request, the ICB may request additional relevant
			 information regarding the grounds raised in the taxpayer's request for ICB
			 review. Requests for information by the ICB are limited to information or
			 documents related to issues raised during the audit that are reflected in the
			 reasons for, and/or the computations supporting, any proposed audit
			 adjustments. A request for additional information may also be made by the ICB
			 either in writing or orally during the course of an in-person conference. The
			 taxpayer, or the taxpayer's representative, has a duty to respond to any
			 requests for additional information within 30 days from the date of the
			 request, unless otherwise agreed. Failure to respond in a timely and complete
			 manner may result in the request for an in-person conference and/or relief
			 being denied. A written statement by the taxpayer that information requested
			 does not or did not exist, or cannot be assembled or collated in a reasonable
			 amount of time, will be considered a complete response. However, failure to
			 provide the information requested because it cannot be assembled or collated in
			 a reasonable amount of time may be the basis of an ICB decision to deny an
			 in-person conference and/or the relief requested by the taxpayer.
c) Documentation or information submitted to
			 the ICB in writing or as part of an informal conference, other than offers of
			 disposition, may become part of the Department's audit file or may be reviewed
			 by the Audit Bureau. If a taxpayer submits information to the conferee, the
			 information may be given to the auditor to review and make any revisions to the
			 proposed audit adjustments before an ICB conference is held or before a
			 recommendation is made by the conferee. In the situation where information is
			 returned to the auditor for review, the ICB will retain jurisdiction over the
			 matter. Documentation or information submitted to the ICB does not become part
			 of any formal record and cannot be forwarded to any other agency or judicial
			 body for purposes of that body making a determination on the merits of any
			 case. Both the taxpayer and the Department must present all evidence directly
			 to those judicial bodies in accordance with the rules of those bodies if they
			 wish the evidence to be considered.
d) Requests for review submitted to the ICB
			 and all accompanying information provided are part of the pre-assessment
			 administrative process of the Department. All such information is covered by
			 the confidentiality provisions of the various tax laws.
e) Recommendations, notes, memoranda and
			 other records of the ICB with respect to issues raised in pending ICB matters
			 are not subject to disclosure and do not become part of the audit
			 file.
f) The ICB is charged with
			 the responsibility of making a determination of whether the amount of the
			 proposed audit adjustment is accurate. After a complete review of the request,
			 accompanying information and any evidence and arguments submitted on behalf of
			 the taxpayer at an in-person conference, if requested, the ICB shall issue an
			 Action Decision. Whenever possible, the Action Decision shall be issued within
			 120 days after receipt of the taxpayer's request. An Action Decision shall be
			 issued only upon the approval of no fewer than 2 of the 3 members of the ICB
			 panel assigned to the matter. Under no circumstances will any ICB matter be
			 held in abeyance pending the resolution of the same or similar issues in
			 litigation pending with this taxpayer, nor will any adjustments related to
			 those issues be made in the ICB. This does not preclude the ICB from attempting
			 to resolve other issues that are not involved in litigation.
g) The ICB may expedite the processing of
			 requests for review that involve proposed liabilities, deficiencies or claim
			 denials in an amount of $5,000 or less. In determining whether a request should
			 be expedited, the ICB administrator will consider such factors as whether the
			 amount at issue exceeds $5,000, or whether the issue is one of first impression
			 or controversial. The ICB administrator will notify the taxpayer in writing if
			 it is determined that the matter should be expedited. The expedited process
			 would mean that only the conferee assigned to the matter will attend the
			 in-person conference, if one is requested. In addition, an Action Decision
			 issued in an expedited matter shall be issued upon the approval of one member
			 of the ICB panel.
h) The Action
			 Decision is final and binding on the Department except where there is a
			 misrepresentation of material fact or a clerical or mathematical error made by
			 the taxpayer, the ICB or a member of the ICB staff. In such situations, the
			 Board may amend or vacate the Action Decision. Action Decisions must be
			 implemented by those areas of the Department to which they are directed. The
			 taxpayer and its representative will be provided with a written notice of the
			 Action Decision.