20 ILCS 2510/2510-3

(20 ILCS 2510/2510-3)

Sec. 2510-3. Findings. The General Assembly finds that:

(1) Voluntary compliance is the cornerstone of an effective tax system.

(2) Despite attempts by the General Assembly, State taxes are not simple.

(3) Even the most diligent taxpayers through mistake or inadvertence may not pay all taxes due.

(4) The Illinois Department of Revenue lacks the resources to audit the compliance of all taxpayers.

(5) Illinois certified public accountants provide valuable advice and assistance to Illinois taxpayers on State tax issues.

(6) A pilot program establishing a partnership between taxpayers, Illinois certified public accountants, and the Illinois Department of Revenue will provide guidance to taxpayers and enhance voluntary compliance.

(Source: P.A. 92-456, eff. 8-21-01.)