Your Day in Court to Reduce Illinois Tax
Read this article if you are fighting an incorrect audit result in Illinois.
There is a certain amount of time to request a review of an unfair or incorrect Illinois tax audit result. But what happens if you did not choose the Fast Track Resolution or missed that 60-day window to go before the Illinois Informal Conference Board?
Can you have your day in court?
This is done through the Illinois Independent Tax Tribunal. This is Illinois’ Tax Court. You may request a Late Discretionary Hearing with this Tax Tribunal.
IL Day in Court Reduce Tax, IRS Tax Attorney (Naperville IL)
Discretionary Late Hearings – 3 Things You Should Know
1 – The Hearing is Optional to the Court
To be granted your day in court, you must apply directly to the court’s Chief Judge. You must spell out what result you wish to challenge, for the court to consider. You also must explain why you did not timely request the hearing. The Chief Judge decides whether to grant the late hearing, based on the strength of your written request.
2 – Once Granted Permission, You Have a Filing Deadline
Upon approval from the judge, you have exactly 60 days from the approval date to formally file for a hearing. There are special rules associated with the request. Make sure that your Petition is correct according to the Court Rules. Any failure or mistake in filing the Petition for your hearing could ruin your chance to have your case heard. Also, there is a $500 filing fee, which is also due with the Petition.
3 – The Tax Tribunal Prefers Cases by Attorneys
The rules are clear that you may represent yourself (“pro-se”). However, the Tribunal judges will strongly recommend that if you wish to win your case, have an attorney present your case.
We believe this is why. The judges want their cases handled efficiently. They want the presentation of evidence to be effective, admissible, and relevant. Also, the judges will not accept frivolous, unfounded arguments. A winnable case must be firmly rooted in facts and applicable law and must meet the court’s rule requirements.
If you are considering having your “day in court”, I strongly encourage you to have a tax law firm prepare, petition, and present your case.