Illinois Administrative Code › Title 86 - REVENUE › Part 5000 - ORGANIZATION, INFORMATION, RULEMAKING AND HEARINGS › Subpart D - PROCEDURAL RULES › Section 5000.315 - Motion Practice

Current through Register Vol. 48, No. 28, July 12, 2024
a) Form and
				Contents. A motion shall be in writing and must specify the supporting papers
				(e.g., affidavits, admissions, etc.) upon which the motion is based, in
				separate numbered paragraphs, the relief requested and the grounds for the
				relief. Any brief shall be filed with the motion and a copy served on the
				adverse party.
b) Notice of Motion.
				A Notice of Motion shall accompany each motion. The Notice of Motion shall
				specify whether or not the motion is agreed to by the adverse party. The Notice
				of Motion shall also specify whether the moving party desires an oral argument
				on the motion.
c) Response to
				Motions. If a motion is not an agreed motion, the adverse party shall notify
				the clerk for the Tribunal within five business days after receipt of a Notice
				of Motion whether the adverse party desires to file a response to the motion
				and a proposed briefing schedule. The time for filing a response shall not
				exceed 28 days without the permission of the Tribunal. The time for filing a
				reply, if a reply is requested, shall not exceed 14 days without the permission
				of the Tribunal. The adverse party shall also indicate whether it desires an
				oral argument. Upon approval by the Tribunal, the clerk will schedule an oral
				argument and send notice of the date and time to the
				parties
.
d) Hearings
				on Motions. All motions will be decided on the moving papers and answers
				submitted without oral argument, unless a specific request for oral argument is
				made by a party and granted by the Tribunal.
e) Finality of Orders. An order by an
				administrative law judge on any motion that does not finally determine all
				matters and issues contained in the petition, for purposes of review by the
				Appellate Court, shall not be deemed final and conclusive until the
				administrative law judge shall have rendered a determination on the remaining
				matters and issues.
f) Motion to
				Transfer. The Tribunal may on its own motion and on notice to the parties, or
				either party may by filing a motion, transfer the case to the Office of
				Administrative Hearings if the petition has been timely but erroneously filed
				with the clerk of the Tribunal. If such a motion is granted, the clerk of the
				Tribunal shall certify and transmit all papers filed with the Tribunal to the
				Office of Administrative Hearings of the Department of Revenue.
g) Motion to Dismiss. A motion to dismiss
				must be filed before the answer is due or the grounds for dismissal may be
				raised as an affirmative defense in the answer. In no event shall a failure by
				a party to make such a motion be deemed a waiver of any defense. Only one such
				motion shall be made.
h) Dismissal
				by the Administrative Law Judge on His/Her Own Motion.
1) The administrative law judge may, on his
				or her own motion and on notice to the parties, issue a determination or
				decision dismissing a petition on the ground that:
A) the Tribunal lacks jurisdiction over the
				subject matter of the petition;
B)
				the Tribunal lacks jurisdiction over the taxpayer; or
C) the petition has not been timely filed or
				served.