Illinois Prepares for an Independent Tax Tribunal
Last year, Illinois Governor Pat Quinn signed into law the
Illinois Independent Tax Tribunal Act.1 The Act creates
an independent tribunal (the "Tax Tribunal") that will
resolve certain disputes between taxpayers and the Department
starting July 1, 2013.
The Tax Tribunal will have jurisdiction over Department
determinations, including Notices of Deficiencies, Notices of Tax
Liabilities, Notices of Claim Denials and Notices of Penalties
issued under, among other Acts, the Income Tax Act, Use Tax Act,
Service Use Tax Act, Retailers Occupation Tax Act and Motor Fuel
Tax Law. However, the Tax Tribunal's jurisdiction is limited to
cases where the amount owed by the taxpayer for the year or audit
period exceeds $15,000 before penalties and interest, as reflected
in the Department's notices.
