HB4977 Enrolled

LRB093 17846 SJM 43527 b






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    AN ACT concerning taxpayers.

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Taxpayers' Bill of Rights Act is amended  by 
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changing Section 4 as follows:
 



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    (20 ILCS 2520/4)  (from Ch. 120, par. 2304)



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    Sec. 4. Department responsibilities. The Department of 
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Revenue shall
have the following powers and duties to protect 
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the rights of taxpayers:

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    (a) To furnish each taxpayer with a written statement of 
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rights whenever
such taxpayer receives a protestable notice, a 
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bill, a claim denial or
reduction regarding any tax.  Such 
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statement shall explain the rights of
such person and the 
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obligations of the Department during the audit,
appeals, refund 
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and collections processes.

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    (b) To include on all tax notices an explanation of tax 
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liabilities and penalties.

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    (c) To abate taxes and penalties assessed based upon 
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erroneous written
information or advice given by the 
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Department.

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    (d) To not cancel any installment contracts unless the 
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taxpayer fails to
provide accurate financial information, 
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fails to pay any tax or does not
respond to any Department 
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request for additional financial information.

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    (e) To place non-perishable property seized for taxes in 
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escrow for
safekeeping for a period of 20 days to permit the 
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taxpayer to correct any
Department error. If seized property is 
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of a perishable nature and in
danger of immediate waste or 
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decay, such property need not be placed in
escrow prior to 
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sale.

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    (f) To place seized taxpayer bank accounts in escrow with 
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the bank for
20 days to permit the taxpayer to correct any 
 


 






HB4977 Enrolled
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LRB093 17846 SJM 43527 b




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Department error.

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    (g) To adopt regulations setting standards for setting 
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times and places
for taxpayer interviews and to permit any 
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taxpayer to record such interviews.

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    (h) To pay interest to taxpayers who have made
overpayments 
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at the same rate as interest charged on underpayments.

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    (i) To grant automatic extensions to taxpayers in filing 
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income tax
returns when such taxpayer has been granted an 
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extension in filing a
federal tax return.

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    (j) To annually perform a systematic identification of 
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areas of
recurrent taxpayer non-compliances with rules or 
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guidelines and to report
its findings and recommendations 
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concerning such non-compliance to the
General Assembly in an 
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annual report.

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    (k) In the case of an audit, if no violations are found, 
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the Department shall provide the taxpayer a closing letter 
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acknowledging this and thanking the taxpayer for his, her, or 
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its cooperation.  If there are changes, the auditor is required 
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to provide in writing to the taxpayer (i) the audit findings 
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and (ii), unless the taxpayer declines, the audit methods and 
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procedures (but not information concerning audit selection 
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methods). The auditor must, at the request of the taxpayer, 
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provide written information as to what records constitute the 
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minimum requirements for record-keeping. If the auditor 
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recommends changes in the record-keeping process, these 
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recommendations must be provided in writing to the taxpayer.
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(Source: P.A. 86-176; 86-189; 87-860.)