Illinois Administrative Code › Title 56 - LABOR AND EMPLOYMENT › Part 2765 - PAYMENT OF UNEMPLOYMENT CONTRIBUTIONS, INTEREST AND PENALTIES › Subpart A - GENERAL PROVISIONS › Section 2765.71 - Waiver of Interest Accruing Due to a Delay in the Issuance of a Decision on a Protested Determination and Assessment

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Director shall find good cause for the
				waiver of all interest accrued upon unpaid contributions due and owing pursuant
				to a Determination and Assessment for any period from the
				181st day after the date on which the employer filed
				its sufficient Petition in protest to the Determination and Assessment (see 56
				Ill. Adm. Code
				2725.110
				) to 60 days after the later of the date of the decision of the Director in the
				matter (see 56 Ill. Adm. Code
				2725.280 )
				or the date that the Department mails the employer a statement of the balance
				due on its account as a result of the recommended decision in the matter (see
				56 Ill. Adm. Code
				2725.270 )
				or the decision of the Director in the matter, but only to the extent that the
				delay was not caused by the employer or its agent.
1) EXAMPLE 1: The employer files its
				sufficient Petition to protest a Determination and Assessment on March 1, 2017.
				After completion of the administrative process within the Department, a
				decision of the Director, affirming the Determination and Assessment, is issued
				on October 16, 2017. On October 19, 2017, the Department mails the employer a
				statement of the balance due on its account as a result of the decision of the
				Director. Pursuant to this subsection (a), this employer will be entitled to a
				waiver of interest from August 29, 2017 (the 181st
				day after the date on which the employer filed its Petition) to December 15,
				2017 (60 days after the Department mailed the employer a statement of the
				balance due on its account as a result of the decision of the
				Director).
2) EXAMPLE 2: The
				employer files a sufficient Petition to protest a Determination and Assessment
				on March 1, 2017. A hearing is scheduled for April 3, 2017. The employer's
				accountant is not available on April 3, 2017, so the employer requests a
				continuance until April 5, 2017. Because the Director's representative already
				has hearings scheduled for the month of April, a continuance is granted until
				May 12, 2017, the next available hearing date. After completion of the
				administrative process within the Department, a decision of the Director,
				affirming the Determination and Assessment, is issued on October 16, 2017. On
				the same day, the Department mails the employer a statement of the balance due
				on its account as a result of the decision of the Director. Pursuant to this
				subsection (a), this employer will be entitled to a waiver of interest from
				October 7, 2017 (the 181st day after the date on
				which the employer filed its petition plus the 39 day delay attributable to the
				employer's request for a continuance) to December 15, 2017.
3) EXAMPLE 3: An employer association
				requests that the Director not make any decision on Determination and
				Assessments based on a particular issue while the legislature is discussing a
				possible change in the statute on that issue. Any delays in issuing decisions
				on that particular issue caused by the Director agreeing to hold those cases
				are not attributable to the employer or its agent.
4) EXAMPLE 4: On March 1, 2017, an employer
				files a sufficient Petition to protest a Determination and Assessment. A
				hearing is held on April 3, 2017. At the conclusion of the hearing, the
				employer's attorney requests 45 days in which to submit a brief in support of
				its position. Because this additional delay is attributable to the agent of the
				employer, these additional days are added in determining the extent of waiver
				to be granted to this employer.