Ill. Admin. Code tit. 86, § 210.130 - Departmental Controversies
a) The
Board may review other departmental controversies only:
1) after a special finding concurred in by
the entire Board that action by the Board is the most efficient and expeditious
manner of resolving the controversy; or
2) on the order of the Director of
Revenue.
b) Departmental
controversies include cases that are currently pending in the Department's
Administrative Hearings Division or in the courts where both the Department's
General Counsel and the taxpayer request that the Board take special
jurisdiction of the case.
Notes
Amended at 17 Ill. Reg. 8860, effective June 2, 1993
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