Bill Status of HB4977  93rd General Assembly

Short Description:  TAXPAYER RIGHTS-POST AUDIT

House Sponsors
Rep. Bob Biggins - Ronald A. Wait - Renee Kosel - Joe Dunn, Ed Sullivan, Jr. and Suzanne Bassi

Senate Sponsors
(Sen. Peter J. Roskam - Christine Radogno - Chris Lauzen - William E. Peterson - Dale A. Righter and Susan Garrett)

Last Action
DateChamber Action
  8/19/2004HousePublic Act . . . . . . . . . 93-0951

Statutes Amended In Order of Appearance
20 ILCS 2520/4from Ch. 120, par. 2304


Synopsis As Introduced
Amends the Taxpayers' Bill of Rights Act. Provides that in the case of an audit, if no violations are found, the Department shall provide the taxpayer a closing letter acknowledging this and thanking the taxpayer for his, her, or its cooperation. Provides that if there are changes, the auditor is required to provide in writing to the taxpayer the audit findings, as well as audit methods and procedures, recommended changes in record-keeping practices, and an explanation of the proper interpretation of the tax law in areas where errors were made. Provides that no audit shall be deemed complete without this paperwork and the signatures of both the auditor and taxpayer.

House Floor Amendment No. 1
Deletes the provision that no audit shall be deemed complete without the written findings, methods and procedures, explanations, and recommendations to the taxpayer and without the signatures of both the auditor and taxpayer.

 Fiscal Note (Department of Revenue)
 As amended by HA1, total negative impact of the bill is estimated to be approximately $14.9 million annually.

Senate Floor Amendment No. 1
Provides that an auditor need not provide to the taxpayer written audit methods and procedures if the taxpayer declines. Requires an auditor to provide, at the request of the taxpayer, written information as to what records constitute the minimum requirements for record-keeping. Provides that if the auditor recommends changes in the record-keeping process, these recommendations must be provided in writing to the taxpayer.

Actions 
DateChamber Action
  2/5/2004HouseFiled with the Clerk by Rep. Bob Biggins
  2/5/2004HouseFirst Reading
  2/5/2004HouseReferred to Rules Committee
  2/24/2004HouseAssigned to Revenue Committee
  3/4/2004HouseDo Pass / Short Debate Revenue Committee; 009-000-000
  3/4/2004HousePlaced on Calendar 2nd Reading - Short Debate
  3/23/2004HouseHouse Floor Amendment No. 1 Filed with Clerk by Rep. Bob Biggins
  3/23/2004HouseHouse Floor Amendment No. 1 Referred to Rules Committee
  3/24/2004HouseFiscal Note Requested by Rep. Jay C. Hoffman; As Amendment by HA 1
  3/30/2004HouseFiscal Note Filed As Amended by HA 1
  3/31/2004HouseHouse Floor Amendment No. 1 Recommends Be Adopted Rules Committee; 004-000-000
  3/31/2004HouseSecond Reading - Short Debate
  3/31/2004HouseHouse Floor Amendment No. 1 Adopted by Voice Vote
  3/31/2004HousePlaced on Calendar Order of 3rd Reading - Short Debate
  4/1/2004HouseAdded Co-Sponsor Rep. Suzanne Bassi
  4/1/2004HouseAdded Chief Co-Sponsor Rep. Ronald A. Wait
  4/1/2004HouseAdded Chief Co-Sponsor Rep. Renee Kosel
  4/1/2004HouseAdded Co-Sponsor Rep. Ed Sullivan, Jr.
  4/1/2004HouseAdded Chief Co-Sponsor Rep. Joe Dunn
  4/1/2004HouseThird Reading - Short Debate - Passed 067-048-003
  4/6/2004SenateArrive in Senate
  4/6/2004SenatePlaced on Calendar Order of First Reading April 20, 2004
  4/6/2004SenateChief Senate Sponsor Sen. Peter J. Roskam
  4/6/2004SenateFirst Reading
  4/6/2004SenateReferred to Rules
  4/14/2004SenateAdded as Alternate Chief Co-Sponsor Sen. Christine Radogno
  4/21/2004SenateAssigned to Revenue
  4/28/2004SenateAdded as Alternate Chief Co-Sponsor Sen. Chris Lauzen
  4/28/2004SenateAdded as Alternate Chief Co-Sponsor Sen. William E. Peterson
  4/29/2004SenateDo Pass Revenue; 007-003-000
  4/29/2004SenatePlaced on Calendar Order of 2nd Reading May 4, 2004
  5/12/2004SenateSecond Reading
  5/12/2004SenatePlaced on Calendar Order of 3rd Reading May 13, 2004
  5/13/2004SenateThird Reading Deadline Extended - Rule 2-10, extended to January 11, 2005.
  5/17/2004SenateSenate Floor Amendment No. 1 Filed with Secretary by Sen. Peter J. Roskam
  5/17/2004SenateSenate Floor Amendment No. 1 Referred to Rules
  5/18/2004SenateSenate Floor Amendment No. 1 Rules Refers to Revenue
  5/18/2004SenateSenate Floor Amendment No. 1 Be Approved for Consideration Revenue; 010-000-000
  5/19/2004SenateAdded as Alternate Chief Co-Sponsor Sen. Dale A. Righter
  5/19/2004SenateRecalled to Second Reading
  5/19/2004SenateSenate Floor Amendment No. 1 Adopted; Roskam
  5/19/2004SenatePlaced on Calendar Order of 3rd Reading
  5/19/2004SenateThird Reading - Passed; 059-000-000
  5/19/2004HouseArrived in House
  5/19/2004HousePlaced on Calendar Order of Concurrence Senate Amendment(s) 1
  5/19/2004SenateAdded as Alternate Co-Sponsor Sen. Susan Garrett
  5/24/2004HouseSenate Floor Amendment No. 1 Motion Filed Concur Rep. Bob Biggins
  5/24/2004HouseSenate Floor Amendment No. 1 Motion to Concur Referred to Rules Committee
  5/24/2004HouseSenate Floor Amendment No. 1 Motion to Concur Rules Referred to Revenue Committee
  5/25/2004HouseSenate Floor Amendment No. 1 Motion to Concur Recommends be Adopted Revenue Committee; 007-000-000
  5/25/2004HouseSenate Floor Amendment No. 1 House Concurs 114-000-000
  5/25/2004HousePassed Both Houses
  6/23/2004HouseSent to the Governor
  8/19/2004HouseGovernor Approved
  8/19/2004HouseEffective Date January 1, 2005
  8/19/2004HousePublic Act . . . . . . . . . 93-0951