(50 ILCS 355/10-5)
    Sec. 10-5. 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 Department 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 Department will provide guidance to taxpayers and enhance voluntary compliance.
        (7) A pilot project to establish a certified audit
    
program to address underpayment of local occupation and use taxes would address concerns raised by units of local government.
(Source: P.A. 101-628, eff. 6-1-20.)