(20 ILCS 2520/1) (from Ch. 120, par. 2301)
Sec. 1.
Short title.
This Act shall be known and may be cited as the
"Taxpayers' Bill of Rights Act".
(Source: P.A. 86-176; 86-189.)
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(20 ILCS 2520/2) (from Ch. 120, par. 2302)
Sec. 2.
Legislative Declaration.
The General Assembly finds and
declares that taxes are the most sensitive point of contact between
citizens and their government, and that there is a delicate balance between
revenue collection and freedom from government oppression. It is the
intent of the General Assembly to place guarantees in Illinois law to
ensure that the rights, privacy, and property of Illinois taxpayers are
adequately protected during the process of the assessment and collection
of taxes.
The General Assembly further finds that the Illinois tax system is based
largely on self-assessment, and the development of understandable tax laws
and taxpayers informed of those laws will both improve self-assessment and
the relationship between taxpayers and government. It is the further
intent of the General Assembly to promote improved taxpayer self-assessment
by improving the clarity of tax laws and efforts to inform the public of
the proper application of those laws.
(Source: P.A. 86-176; 86-189.)
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(20 ILCS 2520/4) (from Ch. 120, par. 2304)
Sec. 4. Department responsibilities. The Department of Revenue shall
have the following powers and duties to protect the rights of taxpayers:
(a) To furnish each taxpayer with a written statement of rights whenever
such taxpayer receives a protestable notice, a bill, a claim denial or
reduction regarding any tax. Such statement shall explain the rights of
such person and the obligations of the Department during the audit,
appeals, refund and collections processes.
(b) To include on all tax notices an explanation of tax liabilities and penalties.
(c) To abate taxes and penalties assessed based upon erroneous written
information or advice given by the Department.
(d) To not cancel any installment contracts unless the taxpayer fails to
provide accurate financial information, fails to pay any tax or does not
respond to any Department request for additional financial information.
(e) To place non-perishable property seized for taxes in escrow for
safekeeping for a period of 20 days to permit the taxpayer to correct any
Department error. If seized property is of a perishable nature and in
danger of immediate waste or decay, such property need not be placed in
escrow prior to sale.
(f) To place seized taxpayer bank accounts in escrow with the bank for
20 days to permit the taxpayer to correct any Department error.
(g) To adopt regulations setting standards for setting times and places
for taxpayer interviews and to permit any taxpayer to record such interviews.
(h) To pay interest to taxpayers who have made
overpayments at the same rate as interest charged on underpayments.
(i) To grant automatic extensions to taxpayers in filing income tax
returns when such taxpayer has been granted an extension in filing a
federal tax return.
(j) To annually perform a systematic identification of areas of
recurrent taxpayer non-compliances with rules or guidelines and to report
its findings and recommendations concerning such non-compliance to the
General Assembly in an annual report.
(k) 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. If there are changes, the auditor is required to provide in writing to the taxpayer (i) the audit findings and (ii), unless the taxpayer declines, the audit methods and procedures (but not information concerning audit selection methods). The auditor must, at the request of the taxpayer, provide written information as to what records constitute the minimum requirements for record-keeping. If the auditor recommends changes in the record-keeping process, these recommendations must be provided in writing to the taxpayer.(Source: P.A. 93-951, eff. 1-1-05.)
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(20 ILCS 2520/5) (from Ch. 120, par. 2305)
Sec. 5.
Taxpayer's suits.
Taxpayers have the right to sue the
Department of Revenue if such Department intentionally or recklessly
disregards tax laws or regulations in collecting taxes. The maximum
recovery for damages in such a suit shall be $100,000. If a taxpayer's suit
is determined by the court to be frivolous the court may impose a penalty
on the taxpayer not to exceed $10,000 to be collected as a tax.
(Source: P.A. 86-176; 86-189.)
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(20 ILCS 2520/6) (from Ch. 120, par. 2306)
Sec. 6.
Review of liens.
The Department of Revenue shall establish
an internal review process concerning liens against taxpayers and if the
lien is determined to be improper the Department shall publicly disclose
this fact and correct the taxpayer's credit record.
(Source: P.A. 86-176; 86-189.)
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(20 ILCS 2520/7) (from Ch. 120, par. 2307)
Sec. 7.
Costs.
The fees for an attorney or accountant to aid a
taxpayer in an administrative hearing relating to the tax liability or in
court shall be recoverable against the Department of Revenue if the
taxpayer prevails in an action under the Administrative Review Law and the
Department has made an assessment or denied a claim without reasonable cause.
(Source: P.A. 86-176; 86-189.)
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