Illinois Administrative Code › Title 86 - REVENUE › Part 710 - PUBLIC LIST OF DELINQUENT TAXPAYERS › Section 710.10 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Act" means Public Act 90-753, 20 ILCS 2505/39b54, "AN ACT to
				amend the Civil Administrative Code by adding Section 39b54."
"Annual List" refers to the initial list of delinquent
				taxpayers, along with the accumulated updates thereto, as disclosed by the
				Department during the course of a one-year period. For purposes of the Annual
				List, the one-year period shall commence upon publication of the initial list
				and close 365 days thereafter.
"Delinquent" refers to any final tax liability that has come
				due and remains unpaid. For purposes of Section
				710.20
				of this Part, the taxpayer shall not be deemed a delinquent taxpayer subject to
				disclosure if any of the following circumstances apply:
there is a written agreement for payment between the taxpayer
				and the Department, and the taxpayer is current in all payments.
the taxpayer is contesting the liability by way of an
				administrative hearing, administrative review, or judicial review. This
				exception includes taxpayers that currently have a petition pending before the
				Department's Board of Appeals.
the Department is currently in the process of reviewing the
				liability.
the Department is currently in the process of adjusting the
				liability.
the taxpayer is a debtor in a bankruptcy proceeding and the
				Bankruptcy Court has in place a stay of collection activity on the
				liability.
the taxpayer is deceased.
"Delinquent Taxpayer" means any taxpayer, whether an
				individual, trust, partnership, corporation, or any other taxable entity, that
				is delinquent in the payment of a final tax liability of a tax collected by the
				Department, as set forth in Section 710.20, and thereby subject to disclosure
				under the Act.
"Department" means the Department of Revenue of the State of
				Illinois.
"Disclosable Information" means the name and address of the
				delinquent taxpayer, the type or types of delinquent tax and the date on which
				each tax was assessed or became final, the amount of each delinquent tax
				liability, and, in the case of a corporate taxpayer, the name of the current
				president of record of the corporation.
"Disclose" means to publish or release a taxpayer's disclosable
				information not previously disclosed under the Act within the same one-year
				period. The repeated publication of identical disclosable information for a
				particular taxpayer in a single one-year period does not constitute multiple
				disclosures.
"Disclosure" means the publication or release of a taxpayer's
				disclosable information not previously disclosed under the Act within the same
				one-year period.
"Final Tax Liability" means a liability that has been assessed,
				is deemed assessed, or is otherwise final for the purpose of enforced
				collection activity. For the purposes of the Annual List, a liability does not
				qualify as a Final Tax Liability where the Department has written off the
				liability after deeming it uncollectable, unless the liability is later
				reinstated due to a determination of collection potential.
"Notice List" means the preliminary list of taxpayers deemed
				delinquent and subject to disclosure under the requirements set forth in
				Section
				710.20
				of this Part.