Ill. Admin. Code tit. 86, § 850.200 - Detrimental Reliance

In any subsequent audit of the taxpayer by the Department, detrimental reliance that is based upon the results of the certified audit that the qualified practitioner conducts, or incorrect or misleading advice that the qualified practitioner gives, is not a defense against the assessment of tax, penalty, or interest.

Notes

Ill. Admin. Code tit. 86, § 850.200
Adopted at 47 Ill. Reg. 14822, effective 10/4/2023

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