Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.175 - Rehearings

Current through Register Vol. 48, No. 28, July 12, 2024
a) After the
			 issuance of a final assessment or a Notice of Tax Liability that has become
			 final pursuant to Section 4 or 5 of the Retailers' Occupation Tax Act [35 ILCS
			 120] or another Act in which Section 4 or 5 is incorporated by reference or
			 after the issuance of a final assessment or a Notice of Deficiency that has
			 become final pursuant to Section 904 of the Illinois Income Tax Act [35 ILCS
			 5], the Department, at any time before the assessment is reduced to judgment,
			 may grant a rehearing or grant review and hold an original hearing (in cases of
			 failure to timely protest) upon the application of the person aggrieved. If the
			 Department agrees to grant a late discretionary hearing under this Section and
			 the amount in controversy exceeds the jurisdictional amount provided in Section
			 1-45 of the Illinois Independent Tax Tribunal Act of 2012 [35 ILCS 1010], the
			 Department's Chief Administrative Law Judge will issue a letter granting the
			 late discretionary hearing and informing the recipient that the amount in
			 controversy exceeds the amount for which the Department has jurisdiction. The
			 Chief Administrative Law Judge's letter will direct the recipient to file a
			 petition with the Independent Tax Tribunal within 60 days after the date of
			 that letter, as provided in the Independent Tax Tribunal's rules. (See 86 Ill.
			 Adm. Code
			 5000.310(a)(5).)
			 This provision shall not apply in any situation in which an assessment that has
			 become final and unappealable has been paid by or on behalf of the taxpayer in
			 liquidation of that assessment.
b)
			 To be considered for initial review or rehearing, a taxpayer must submit a
			 written application therefor to the Chief Administrative Law Judge, offering
			 specific and detailed rationale for each basis used to support the request.
			 When a rehearing is sought following issuance of a final Departmental decision,
			 all errors of fact or law viewed as affecting the validity of that decision
			 must be set forth. If new evidence not previously available, that the taxpayer
			 was not required to maintain or keep as part of its own records, is sought to
			 be admitted, explanation of the nature of that evidence and how it affects the
			 decision shall also be included. In any instance in which the request for
			 rehearing follows a finding of default, the reasons for failure to appear shall
			 be given, accompanied by an affidavit or other required documents verifying the
			 statements offered. In determining whether to permit an initial review or
			 rehearing, the Department shall consider such factors as: the offer of proof
			 with respect to matters in controversy; new evidence and the nature and
			 complexity of legal issues raised; the diligence of the person seeking the
			 rehearing; the passage of time between the finalization of the assessment and
			 the request for review. No second or subsequent application for review or
			 rehearing relating to the same operative set of facts shall be considered by
			 the Department.
c) Following
			 Department evaluation of an application for review or rehearing:
1) The applicant shall be advised in writing
			 of the decision to either grant or deny the request.
2) In each instance in which an application
			 for review or rehearing is denied, the Department, in its notice, shall set
			 forth the explanation of the denial.