Ill. Admin. Code tit. 86, § 200.175 - Rehearings
a) After the
issuance of a final assessment or a Notice of Tax Liability that has become
final pursuant to Section 4 or 5 of the Retailers' Occupation Tax Act [35 ILCS
120] or another Act in which Section 4 or 5 is incorporated by reference or
after the issuance of a final assessment or a Notice of Deficiency that has
become final pursuant to Section 904 of the Illinois Income Tax Act [35 ILCS
5], the Department, at any time before the assessment is reduced to judgment,
may grant a rehearing or grant review and hold an original hearing (in cases of
failure to timely protest) upon the application of the person aggrieved. If the
Department agrees to grant a late discretionary hearing under this Section and
the amount in controversy exceeds the jurisdictional amount provided in Section
1-45 of the Illinois Independent Tax Tribunal Act of 2012 [35 ILCS 1010], the
Department's Chief Administrative Law Judge will issue a letter granting the
late discretionary hearing and informing the recipient that the amount in
controversy exceeds the amount for which the Department has jurisdiction. The
Chief Administrative Law Judge's letter will direct the recipient to file a
petition with the Independent Tax Tribunal within 60 days after the date of
that letter, as provided in the Independent Tax Tribunal's rules. (See 86 Ill.
Adm. Code 5000.310(a)(5).)
This provision shall not apply in any situation in which an assessment that has
become final and unappealable has been paid by or on behalf of the taxpayer in
liquidation of that assessment.
b)
To be considered for initial review or rehearing, a taxpayer must submit a
written application therefor to the Chief Administrative Law Judge, offering
specific and detailed rationale for each basis used to support the request.
When a rehearing is sought following issuance of a final Departmental decision,
all errors of fact or law viewed as affecting the validity of that decision
must be set forth. If new evidence not previously available, that the taxpayer
was not required to maintain or keep as part of its own records, is sought to
be admitted, explanation of the nature of that evidence and how it affects the
decision shall also be included. In any instance in which the request for
rehearing follows a finding of default, the reasons for failure to appear shall
be given, accompanied by an affidavit or other required documents verifying the
statements offered. In determining whether to permit an initial review or
rehearing, the Department shall consider such factors as: the offer of proof
with respect to matters in controversy; new evidence and the nature and
complexity of legal issues raised; the diligence of the person seeking the
rehearing; the passage of time between the finalization of the assessment and
the request for review. No second or subsequent application for review or
rehearing relating to the same operative set of facts shall be considered by
the Department.
c) Following
Department evaluation of an application for review or rehearing:
1) The applicant shall be advised in writing
of the decision to either grant or deny the request.
2) In each instance in which an application
for review or rehearing is denied, the Department, in its notice, shall set
forth the explanation of the denial.
d) In any case in which the issue to be heard
involves one or more assessed liabilities, approval of any application for
review or rehearing may be conditioned upon the taxpayer's remittance to the
Department, within 30 days after issuance of the notice, of a deposit of not
more than 25% of the total liability incurred.
e) In any case in which an application for
rehearing follows a finding of default in the original proceeding, approval of
that application shall be further conditioned upon reimbursement to the
Department, within the same 30-day period, of outstanding charges for court
reporting services having been incurred for that default.
f) If a rehearing (or an original hearing, in
the case of failure to timely protest) is held, the recommendation of the
Administrative Law Judge and a notice of final decision shall be made as
provided in Sections 200.165 and
200.170.
g) In the event of the filing of a timely
protest and granting of a rehearing pursuant to Section 908(c) or Section
910(c) of the Illinois Income Tax Act [35 ILCS 5], the case and the hearing
record shall be reopened and resumed to include the rehearing proceedings.
Thereafter, as soon as practicable, the Department shall issue a notice of
final decision, in accordance with Section 10-50 of the Illinois Administrative
Procedure Act [5 ILCS 100], which, in the Department's discretion, shall be
supported for purposes of the record by a statement in the nature of an opinion
summarizing the facts from the record together with applicable law and
rationale.
h) In any circumstance
in which a rehearing may be granted after the original has taken place, no new
or additional discovery may be initiated by any party to the
proceeding.
Notes
Amended at 20 Ill. Reg. 888, effective January 1, 1996
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