Illinois Administrative Code › Title 86 - REVENUE › Part 215 - INFORMAL CONFERENCE BOARD › Section 215.115 - Procedure for Requesting Review by the Informal Conference Board (ICB)

Current through Register Vol. 48, No. 28, July 12, 2024
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 issue a written notice to the taxpayer in cases
			 in which a liability or deficiency is asserted, a refund claim is denied in
			 whole or in part, or, in the case of income tax, a net loss is reduced as a
			 result of the audit. Such letter shall be referred to as a Notice of Proposed
			 Liability, Notice of Proposed Deficiency, Notice of Proposed Claim Denial,
			 Notice of Proposed Deficiency and Claim Denial, or Notice of Net Loss and
			 Credit Reductions. The notice shall state the amount of the proposed liability,
			 deficiency, claim denial or loss reduction and inform the taxpayer of the right
			 to an informal review by the Informal Conference Board (ICB). The taxpayer
			 shall have 60 days after the date the Notice of Proposed Liability, Notice of
			 Proposed Deficiency, Notice of Proposed Claim Denial, Notice of Proposed
			 Deficiency and Claim Denial, or Notice of Net Loss and Credit Reductions is
			 issued to file a request with the ICB for review of the proposed audit results.
			 The 60-day period for filing a request commences with the date the notice is
			 hand delivered or emailed to the taxpayer, or with the date the notice is
			 mailed or, if the taxpayer has an active MyTax Illinois account, provided to
			 the taxpayer electronically through MyTax Illinois. The mailing date is the
			 date that appears on the face of the notice or the postmark date, if later than
			 the date shown on the notice. A request for review shall be deemed to be timely
			 filed if it is either received by the ICB or is postmarked within the 60-day
			 period. Although ICB review is being extended to include audits that result
			 only in loss reductions, no protest rights will be afforded until such time as
			 the taxpayer has a tax deficiency.
b) Situations When the Taxpayer Will Not Be
			 Issued a Notice of Proposed Audit Results. The Department will not issue a
			 Notice of Proposed Liability, Notice of Proposed Deficiency, Notice of Proposed
			 Claim Denial or Notice of Proposed Deficiency and Claim Denial when a taxpayer
			 has agreed to an audit by signing an auditor's report or waiver of
			 restrictions, or by making a payment of tax deemed assessed under Section
			 903(a)(4) of the Illinois Income Tax Act or, on or after January 1, 2024, under
			 Section 4 of the Retailers' Occupation Tax Act. By signing the auditor's report
			 or waiver of restrictions, or making such a payment, the taxpayer has waived
			 the right to seek review by the ICB. The Department also will not issue a
			 Notice of Proposed Liability, Notice of Proposed Deficiency, Notice of Proposed
			 Claim Denial or Notice of Proposed Deficiency and Claim Denial if at the time
			 the audit is completed fewer than 180 days remain during which the Department
			 is required to make an assessment as provided in Section 905 of the Illinois
			 Income Tax Act or Section 5 of the Retailers' Occupation Tax Act and the
			 taxpayer will not agree to extend the statute of limitations.
c) Requirements of a Request for Review. A
			 written request to the ICB will commence the informal review process. The ICB
			 will examine the basis for the proposed audit adjustments that are being
			 disputed and review the reasons why the taxpayer disagrees with the proposed
			 adjustments, along with all supporting documentation and any additional
			 information that the taxpayer may wish to submit in support of the taxpayer's
			 position. The request to the ICB for review of the proposed audit adjustments
			 shall be on a form prescribed by the Department. The form shall include at
			 least the following information:
1) name of
			 the taxpayer or taxpayers;
2) tax
			 identification numbers (Social Security number of individuals or the Illinois
			 Business Tax number issued by the Department for registration purposes, or
			 federal employer identification number for entities, such as corporations,
			 estates and trusts, or partnerships);
3) current address of the taxpayer and the
			 taxpayer's representative to which correspondence concerning the request should
			 be directed;
4) amount of the
			 proposed liability, deficiency, claim denial or loss reduction that is the
			 subject of the request;
5) audit
			 period at issue to which the request is directed; and
6) letter identification numbers that appear
			 on the Notice of Proposed Liability, Notice of Proposed Deficiency, Notice of
			 Proposed Claim Denial, Notice of Proposed Deficiency and Claim Denial, or
			 Notice of Net Loss and Credit Reductions. If the taxpayer fails, unless for
			 good cause shown, to provide all information required by the Department's form
			 and instructions, the ICB may refuse to take jurisdiction of the request or
			 dismiss the request.