Tag Archives: Illinois Tax tribunal attorney

Illinois Tax Tribunal Procedure

Illinois Tax Tribunal Procedure

After having a few questions about the exact procedure and what to expect once filing a Complaint with the Illinois Tax Tribunal, I have decided to write this post – inspired by my client NN.

  1. You timely filed your petition with the ITT.
  2. The ITT sends our office a proof of filing the day that they receive your case with a case number and first status conference hearing date (status with Judge and ITT’s attorney)– this notice is called an Order.
  3. By the first status conference hearing date, the ITT will file an answer to your complaint. They will agree or disagree to each of your allegations. This will be discuss at the status conference.
  4. One the first status conference hearing, we will decide another date to discuss the case.
  5. By the second status conference hearing date, we discuss the factual differences about your complaint and the audit. We inform the Judge about our stipulations and disputed facts – the Judge issues another order for a third status conference hearing.
  6. By the third status conference hearing, we have discussed possible settlements or trial. If we have a settlement to propose, then, we will submit the settlement. The settlement will be an effort made by our office and the client. We require the client’s help in tying the loose ends together to create a clear offer with factual basis. Ashley Forte (one of the good ones at the ITT) actually guided are office in not making the mistake of sending in a “flea market,” type of offer where you submit a random number for settlement with no factual basis.
  7. On the third status, we discuss the settlement with the Judge. The ITT’s lawyer send the offer to the audit department if there is a settlement. Otherwise the case is set for trial.
  8. Now, the offer is accepted by both parties, OR, we move towards trial.
  9. Assume we move towards trial. We collect a trial retainer. The pretrial order is written by our office. We can still settle the case between this point and trial.
  10. Assume the case is going to trial – we prepare for trial. Then, we litigate in court.
  11. After trial, we submit a post-trial brief.
  12. You either won or lost by this point.
  13. The end…

I appreciate my clients that take time to let me know what’s on their mind. I hope you have benefitted from reading this article.

Mansoor Ansari J.D., LL.M. (TAX)

Midwest Tax

Illinois Tax Tribunal complaint Attorney

If you are getting ready to file a complaint at the Illinois Tax Tribunal, note that this is just like a State Court. A Complaint must be filed as would a Complaint in any other formal Court. It must state the Jurisdiction of the Court and the matters to be litigated.

The filing fee at the Illinois Tax Tribunal is a whopping $500.00, so make sure you are taking the proper precautions in preparing and timely filing your complaint. Our most common complaint is for Illinois sales tax. Each allegation of wrong doing on the part of the auditor is addressed, including but not limited to principal, sampling errors, and penalties. Remember, a Complaint must be filed after the statutory notice of liability has been issued by the Illinois Department of Revenue. If your Illinois sales tax audit has not yet been closed, your case is not ripe for the Illinois Tax Tribunal. You must first exhaust the Informal Conference Board Hearing.

The following taxes are not covered under the Illinois Independent Tax Tribunal and may only be protested with the Department of Revenue:

  • Bingo Tax
  • Cigarette Machine Operators’ Occupation Tax
  • Charitable Games Tax
  • Chicago Home Rule Municipal Soft Drink Retailers’ Occupation Tax
  • County Motor Fuel Tax
  • Dry Cleaning Solvent Tax
  • Energy Assistance Charges – Electric and Gas
  • Illinois Hydraulic Fracturing Tax Liquor Taxes
  • Live Adult Entertainment Facility Surcharge
  • Medical Cannabis Cultivation Privilege Tax
  • Metropolitan Pier and Exposition Authority (MPEA) Food & Beverage Tax
  • Private Party Vehicle Use Tax
  • Pull Tabs Tax
  • Real Estate Transfer Tax
  • Renewal Energy Resources and Coal Technology Development Assistance Charge
  • Rental Housing Support Program Surcharge
  • Tire User Fee

If you went through the administrative hearing or tax tribunal process and do not agree with the outcome, you may appeal the decision. Decisions of the administrative hearings with the Illinois Department of Revenue may be appealed to the Illinois circuit court. Decisions of the Illinois Independent Tax Tribunal may be appealed to the Illinois appellate court

By: Mansoor Ansari J.D., LL.M. (TAX)