(20 ILCS 2505/2505-425)
Sec. 2505-425.
Public list of delinquent State taxes.
(a) The Director may annually disclose a list of all taxpayers, including
but not
limited to individuals, trusts, partnerships, corporations, and other taxable
entities,
that are delinquent in the payment of tax liabilities collected by the
Department. The list shall include only those taxpayers with total final
liabilities for all taxes collected by the Department (including penalties and
interest) in an amount
greater than $1,000 (or a greater amount as established by the Department by
rule) for a
period of 6 months (or a longer period as established by the
Department by
rule) from the time that the taxes were
assessed or became final, as provided in the statute imposing the tax.
The
list shall contain the name, address, types of taxes, month and year in which
each tax liability was assessed or became final, the amount of each tax
outstanding of each delinquent taxpayer, and, in the case of a corporate
taxpayer, the name of the current president of record of the corporation.
(b) At least 90 days before the disclosure of the name of any delinquent
taxpayer prescribed in subsection (a), the Director shall mail a written notice
to each
delinquent taxpayer by certified mail addressed to the delinquent taxpayer at
his or
her last or usual place of business or abode detailing the amount and nature of
the
delinquency and the intended disclosure of the delinquency. If the delinquent
tax has
not been paid 60 days after the notice was delivered or the Department has been
notified that delivery was refused or unclaimed, and the taxpayer has not,
since
the mailing of the notice, either entered into a written agreement with the
Department for payment of the delinquency or corrected a default in an existing
agreement to the satisfaction of the Director, the Director may disclose the
tax in
the list of
delinquent taxpayers.
(c) Unpaid taxes shall not be deemed to be delinquent and subject to
disclosure if (i) a written agreement for payment exists without default
between
the
taxpayer and the Department or (ii) the tax liability is the subject of an
administrative hearing, administrative review, or judicial review.
(d) The list shall be available for public inspection at the Department or
by
other means of publication, including the Internet.
(e) The Department shall prescribe reasonable rules for the administration
and implementation of this Section.
(f) Any disclosure made by the Director in a good faith effort to comply
with this Section shall not be considered a violation of any statute
prohibiting disclosure of taxpayer information.
(Source: P.A. 91-239, eff. 1-1-00; 92-197, eff. 8-1-01.
|