House Sponsors: WINTERS-JONES,JOHN-BROWN-LAWFER, LYONS,EILEEN, KOSEL, MYERS AND BOST. Short description: TAXES-TAXPAYER RIGHTS Synopsis of Bill as introduced: Amends the Taxpayers' Bill of Rights Act. Allows a taxpayer to sue the Department of Revenue if the Department negligently (now intentionally or recklessly) disregards tax laws or regulations in collecting taxes. Creates a certified public accountant-client or public accountant-client privilege for non-criminal proceedings before the Department. Provides that in the case of a taxpayer receiving a protestable notice, a bill, a claim denial, or a reduction of a refund regarding any tax, the taxpayer's position shall be presumed to be the correct position and the burden of proof shall be on the Department to prove otherwise. Amends the Illinois Income Tax Act, the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Motor Fuel Tax Act, the Coin-Operated Amusement Device and Redemption Machine Tax Act, the Cannabis and Controlled Substances Tax Act, the Messages Tax Act, the Gas Revenue Tax Act, the Public Utilities Revenue Act, the Water Company Invested Capital Tax Act, the Telecommunications Excise Tax Act, and the Uniform Penalty and Interest Act to make corresponding changes. Amends the Illinois Income Tax Act to create a civil action against the Department for the knowing or negligent disclosure of confidential information. Provides penalties. Amends the Illinois Public Accounting Act to make changes regarding confidentiality. Effective immediately. HOUSE AMENDMENT NO. 1. Adds reference to: 35 ILCS 145/6 from Ch. 120, par. 481b.36 Amends the Hotel Operators' Occupation Tax Act to provide that in any dispute between a taxpayer and the Department of Revenue under the Act the taxpayer's position shall be presumed to be the correct one and the burden of proof shall be on the Department to prove otherwise. Further amends the Illinois Public Accounting Act in the provisions concerning the confidential capacity of a public accountant. Provides that nothing in the Section shall be construed to limit, waive, or abrogate the scope or nature of a common law privilege of a public accountant. Last action on Bill: SESSION SINE DIE Last action date: 99-01-12 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 1 SENATE - 0 END OF INQUIRY Full Text Bill Status