Ill. Admin. Code tit. 86, § 205.20 - Department Responsibilities
The Department of Revenue shall have the following powers and duties to protect the rights of taxpayers:
a)
To furnish each taxpayer with a
written statement of rights whenever such taxpayer receives a protestable
notice, a bill, a claim denial or reduction regarding any tax. Such statement
shall explain the rights of such person and the obligations of the Department
during the audit, appeals, refund and collections processes.
b)
To include on all tax notices an
explanation of tax liabilities and penalties.
c)
To abate taxes and penalties
assessed based upon erroneous written information or advice given by the
Department.
d)
To
not cancel any installment contracts unless the taxpayer fails to provide
accurate financial information, fails to pay any tax or does not respond to any
Department request for additional financial information.
e)
To place non-perishable property
seized for taxes in escrow for safekeeping for a period of 20 days to permit
the taxpayer to correct any Department error. If seized property is of a
perishable nature and in danger of immediate waste or decay, such property need
not be placed in escrow prior to sale.
f)
To place seized taxpayer bank
accounts in escrow with the bank for 20 days to permit the taxpayer to correct
any Department error.
g)
To adopt regulations setting standards for setting times and places for
taxpayer interviews and to permit any taxpayer to record such
interviews.
h)
To
pay interest to taxpayers who have made overpayments at the same rate as
interest charged on underpayments.
i)
To grant automatic extensions to
taxpayers in filing income tax returns when such taxpayer has been granted an
extension in filing a federal tax return.
j)
To annually perform a systematic
identification of areas of recurrent taxpayer non-compliance with rules or
guidelines and to report its findings and recommendations concerning such
non-compliance to the General Assembly in an annual report.
k)
In the case of an audit, if no
violations are found, the Department shall provide the taxpayer a closing
letter acknowledging this and thanking the taxpayer for the taxpayer's
cooperation. If there are changes, the auditor is required to provide
in writing to the taxpayer the audit findings and, unless the taxpayer
declines, the audit methods and procedures (but not information concerning
audit selection methods). The auditor must, at the request of the taxpayer,
provide written information as to what records constitute the minimum
requirements for record-keeping. If the auditor recommends changes in the
record-keeping process, these recommendations must be provided in writing to
the taxpayer. [20 ILCS 2520/4]
Notes
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