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90_HB0021 20 ILCS 2520/5.5 new Amends the Taxpayers' Bill of Rights Act. Provides that in the case of a taxpayer receiving a protestable notice, a bill, a claim denial or reduction regarding any tax, until proven otherwise by the Department in the appropriate proceeding, the taxpayer's position shall be presumed to be the correct position and the burden of proof shall be on the Department to prove otherwise. LRB9000346KRkb LRB9000346KRkb 1 AN ACT to amend the Taxpayers' Bill of Rights Act by 2 adding Section 5.5. 3 Be it enacted by the People of the State of Illinois, 4 represented in the General Assembly: 5 Section 5. The Taxpayers' Bill of Rights Act is amended 6 by adding Section 5.5 as follows: 7 (20 ILCS 2520/5.5 new) 8 Sec. 5.5. Burden of proof. Notwithstanding any other 9 law to the contrary, in the case of a taxpayer receiving a 10 protestable notice, a bill, a claim denial or reduction 11 regarding any tax, until proven otherwise by the Department 12 in the appropriate proceeding, the taxpayer's position shall 13 be presumed to be the correct one and the burden of proof 14 shall be on the Department to prove otherwise.