Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.135 - Informal Review

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 Department may designate an impartial employee, in accordance with the
			 provisions of Section 39b20.1 of the Civil
			 Administrative Code [20 ILCS 2505/39b20.1 ], who has authority and knowledge to
			 recommend an appropriate conclusion of the matter involving an assessment or
			 proposed liability prior to hearing, and to review adjustments recommended by
			 examiners and auditors. The informal review process affords non-attorneys, such
			 as certified public accountants and corporate officers, an opportunity to
			 resolve disagreements with the Department after a liability has been proposed
			 or assessed but before commencement of the formal administrative hearing
			 process in which the taxpayer is required to be represented by a licensed
			 attorney or to proceed pro se. The Department shall conduct such a review
			 process only if requested by a taxpayer or his representative within 30 days
			 after the filing of a timely and sufficient protest. A request for informal
			 review shall include a list of all supportive documentation to be presented at
			 the review conference.
b) A
			 taxpayer may be represented by any person of his choice during the informal
			 review process. The taxpayer's chosen representative at this point need not be
			 an attorney. Any Power of Attorney filed by a non-attorney shall be sufficient
			 for participation in the informal review provided by this Section and for no
			 other proceeding or part of a proceeding during any phase in the administrative
			 hearing process.
c) The Department
			 shall designate an employee, other than the litigator authorized to represent
			 the Department at the hearing, to conduct the informal review. Administrative
			 Law Judges, regardless of whether they are assigned to a particular case, shall
			 in no instance be designated as an informal reviewer under this
			 Section.
d) The employee designated
			 to conduct the informal review conference shall review the adjustments
			 recommended by the examiner or auditor to determine whether adequate grounds
			 for the assessment of the liability exist given the factual information
			 provided by the taxpayer prior to, and at the time of, the conference, and the
			 applicable statutory and regulatory law for the period of the assessment. As a
			 result of the information provided at such conference, the person designated to
			 conduct the informal review and the taxpayer may mutually agree to refer the
			 case to the Audit Bureau for reaudit to resolve factual issues. At the
			 conclusion of the conference and/or reaudit, the employee may recommend, with
			 regard to all or some of the issues:
1) That
			 the issues be resolved in favor of the taxpayer, if it is determined that the
			 law does not adequately support the assessed or proposed liability;
2) That the issues be fully resolved by
			 administrative hearing, if it is determined that there are insufficient facts
			 to conclusively determine that the taxpayer has overcome the premises upon
			 which the proposed or assessed liability is based; or
3) That the issues be resolved in favor of
			 the taxpayer, having ascertained that the facts presented conclusively overcome
			 the factual premise upon which the liability is based.