(20 ILCS 2510/2510-20)
Sec. 2510-20.
Notification.
(a) A qualified practitioner shall notify the Department of an
engagement to perform a
certified audit and shall provide the Department with the information the
Department deems necessary
to identify the taxpayer, to confirm that the taxpayer is not already under
audit by the Department, and
to establish the basic nature of the taxpayer's business and the taxpayer's
potential exposure to Illinois
occupation and use tax laws. The information provided in the notification shall
include the
taxpayer's name, federal
employer identification number or social security number, Illinois business tax
number, mailing address,
business location, and the specific occupation and use taxes and period
proposed to be covered by
the engagement for the
certified audit. In addition, the notice shall include the name, address,
identification number, contact
person, and telephone number of the engaged firm.
(b) If the taxpayer has not been issued a written notice of intent to
conduct
an audit, the
taxpayer shall be a participating taxpayer and the Department shall so advise
the qualified practitioner
in writing within 10 days after receipt of the engagement notice. However, the
Department may
exclude a taxpayer from a certified audit or may limit the taxes or periods
subject to the certified
audit on the basis that the Department has previously conducted an audit, that
it is in the process of
conducting an investigation or other examination of the taxpayer's records, or
for just cause.
(c) Notice of the qualification of a taxpayer for a certified audit shall
toll the statute of
limitations provided with respect to the taxpayer for the tax and periods
covered by the engagement.
(d) Within 30 days after receipt of the notice of qualification from the
Department, the
qualified practitioner shall contact the Department and submit a proposed audit
plan and procedures
for review and agreement by the Department. The Department may extend the time
for submission of
the plan and procedures for reasonable cause. The qualified practitioner shall
initiate action to advise
the Department that amendment or modification of the plan and procedures is
necessary in the event
that the qualified practitioner's inspection reveals that the taxpayer's
circumstances or exposure to the
revenue laws is substantially different than as described in the engagement
notice.
(Source: P.A. 92-456, eff. 8-21-01.)
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