Illinois – Independent Tax Tribunal

SALT Report 2678 – The Illinois Department of Revenue issued a notice regarding the state’s new Independent Tax Tribunal.  The Tribunal will have jurisdiction over all taxpayer protests of notices of deficiency, notices of tax liability, and notices of claim denial that are in excess of $15,000.  The Tribunal will also have jurisdiction if no tax deficiency is assessed, but the total penalties and interest to be assessed is in excess of $15,000.

The Tribunal will become operational on January 1, 2014.  Therefore, taxpayers who timely file a protest with the DOR on or after June 1, 2013, can elect to transfer jurisdiction over the protest to the Tribunal, so long as the election is made on or after January 1, 2014 and on or before February 1, 2014.

Additionally, if a taxpayer intends to protest, the taxpayer must submit its protest to the Department within 60 days of the date on the notice, even if the taxpayer intends to transfer the protest to the Independent Tax Tribunal. Failure to file a protest within the time allowed will result in a forfeiture of the ability to protest.

Taxpayer’s who indicate that they wish to transfer their protest to the Tribunal before the Tribunal becomes operational will be contacted by the Department’s Office of Administrative Hearings to advise them of the procedures they must follow.

For Further Information

Illinois Department of Revenue – Illinois Independent Tax Tribunal