Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

20 ILCS 2505/2505-510

(20 ILCS 2505/2505-510) (was 20 ILCS 2505/39b20.1)

Sec. 2505-510. Informal assessment review.

(a) The Department has the power to establish an informal assessment review process at
which an impartial Department designee, who has the authority and knowledge
to recommend an appropriate conclusion to the matter, shall review
adjustments recommended by examiners and auditors. The Director shall provide
by rule for the availability of an informal assessment review before the
issuance of a notice of tax liability or notice of deficiency upon completion
of an audit of the taxpayer or before a formal hearing.  A taxpayer may be
represented by a party
of his or her choice during the informal assessment review procedure and
need not
be represented by an attorney.

(b) The exercise of this power to establish an
informal assessment review procedure is mandatory, and the Director shall
promulgate rules implementing this process within 180 days after the
effective date of this amendatory Act of 1988.

(c)   Offers of disposition of a proposed audit adjustment may be proposed during the informal assessment review process.  The panel shall consider disposing of the matter in controversy in all instances where, having made a reasonable evaluation of such matters, the panel determines that there is uncertainty as to the correctness of the proposed audit adjustments, and it is not in the best interest of the Department to issue an assessment or claim denial with respect to the issue due to, among other factors, potential hazards of litigation.

(Source: P.A. 97-1129, eff. 8-28-12.)