TITLE 86: REVENUE
CHAPTER V: ILLINOIS INDEPENDENT TAX TRIBUNAL
PART 5000 ORGANIZATION, INFORMATION, RULEMAKING AND HEARINGS
SECTION 5000.335 SUBPOENAS


 

Section 5000.335  Subpoenas

 

a)         Upon the request of any party, the administrative law judge assigned to the case may issue subpoenas to require the attendance of witnesses at a deposition or hearing or to require the production of documentary evidence; provided, however, that when it appears to the administrative law judge requested to issue the subpoena that the subpoena sought may be unreasonable, oppressive, excessive in scope, or unduly burdensome, the administrative law judge may, as a condition precedent to the issuance of the subpoena, require the person seeking the subpoena to show the general relevance and reasonable scope of the testimony or other evidence sought. In the event the administrative law judge requested to issue the subpoena shall, after consideration of all the circumstances, determine that the subpoena or any of its terms are unreasonable, oppressive, excessive in scope, or unduly burdensome, the administrative law judge may refuse to issue the subpoena, or issue it only upon the conditions the administrative law judge deems appropriate. In the event that an administrative law judge has not been assigned to the case or the administrative law judge is unavailable, the request to issue subpoenas may be made to the Chief Administrative Law Judge. Subpoenas will be delivered to the person requesting them and service of the subpoena will be the requestor's responsibility.

 

b)         Request to Withdraw or Modify a Subpoena. Upon issuance of a subpoena pursuant to subsection (a), any person to whom a subpoena is directed may, prior to the time specified in the subpoena for compliance, but in no event more than 14 days after the date of service of that subpoena, request that the subpoena be withdrawn or modified by filing that request with the administrative law judge assigned to the case or, if no assignment has been made, to the Chief Administrative Law Judge. The request shall be upon notice to the other party and shall otherwise conform to the procedural requirements of Section 5000.315 for motions.