Illinois Administrative Code › Title 86 - REVENUE › Part 100 - INCOME TAX › Subpart DD - JUDICIAL REVIEW › Section 100.9600 - Administrative Review Law (IITA Section 1201)

Current through Register Vol. 48, No. 28, July 12, 2024
a) Circuit Court review; application and
				scope; remand procedure. IITA Section 1201 states that the provisions of the
				Administrative Review Law as contained in Article III of the Code of Civil
				Procedure [735 ILCS 5 /Art. III] and rules adopted pursuant thereto shall apply
				to and govern all proceedings for the judicial review of the Department's final
				actions under IITA Sections 908(d) and 910(d) and that such actions shall
				constitute administrative decisions as defined in Section 3-101 of the
				Administrative Review Law. (See Sections
				100.9000(c)(2)
				 and
				100.9100(b)(1)
				and (3) of this Part.) The Administrative
				Review Act (which should be consulted for completeness) also includes the
				following provisions:
Scope of Review. Every action to review any final
				  administrative decision shall be heard and determined by the court with all
				  convenient speed. The hearing and determination shall extend to all questions
				  of law and of fact presented by the entire record before the court. No new or
				  additional evidence in support of or in opposition to any finding, order,
				  determination or decision of the administrative agency shall be heard by the
				  court. The findings and conclusions of the administrative agency on questions
				  of fact shall be held to be prima facie true and correct. [735 ILCS 5/3-110
				  ]
Powers of Trial Court. The Circuit Court has power:Where a
				  hearing has been held by the agency, to remand for the purpose of taking
				  additional evidence when from the state of the record of the administrative
				  agency or otherwise it shall appear that such action is just. However, no
				  remandment shall be made on the ground of newly discovered evidence unless it
				  appears to the satisfaction of the court that such evidence has in fact been
				  discovered subsequent to the termination of the proceedings before the
				  administrative agency and that it could not by the exercise of reasonable
				  diligence have been obtained at such proceedings; and that such evidence is
				  material to the issues and is not cumulative. [735 ILCS
				  5/3-111 ]
b) Where the case is remanded to the
				Department under the provisions quoted immediately above for the taking of
				additional evidence, the Department in compliance therewith and to the extent
				appropriate shall reopen and resume the examination of the return or claim
				under IITA Section 904(a) (see Sections
				100.9300(a),
				100.9400(a),
				and
				100.9520(a)
				of this Part). The informal procedure shall be made available at the taxpayer's
				or claimant's option as set forth at Section
				100.9000
				of this Part, and if the dispute continues, the investigation and hearing
				provided for in IITA Section 914 (see Section
				100.9520
				of this Part) shall be reopened and resumed. Any settlement or other
				disposition stipulated by the agreement of the parties of any of the
				adjustments or issues as a result of the remand prior to or after the
				resumption of the hearing shall be subject to the concurrence of the Attorney
				General and approval of the court; however, such approval shall not extend to
				or be considered as a decision on the merits of the issues by the court. After
				the handing down of the Circuit Court decision the Department as soon as
				practicable may publish its acquiescence or nonacquiesence to any part of the
				court's findings or conclusions decided adversely to the State and well within
				the time for taking an appeal shall transmit to the Attorney General its
				recommendations for or against taking an appeal. In its litigation positions
				and action on decision recommendations, at whatever judicial review level, the
				Department shall endeavor to promote and attain legal soundness tempered with
				practicability and fairness and coordinated uniformity of application in the
				interpretations taking into account overall the views and the interest of
				taxpayers or claimants and the state.
c) Appellate review. The Administrative
				Review Law also contains the following provisions:
Any final decision, order, orjudgment of theCircuit Court,
				  entered in an action to review a decision of an administrative agency, is
				  reviewable by appeal as in other civil cases. [735 ILCS
				  5/3-112 ]