Illinois Administrative Code
Title 86 - REVENUE
Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE
Section 200.125 - Discovery
Current through Register Vol. 48, No. 38, September 20, 2024
Discovery in matters pending before the Office of Administrative Hearings of the Illinois Department of Revenue shall be limited to the following, unless otherwise provided by law:
a) No discovery may be initiated by any party until such time as the case upon which the protest is based has been docketed by the Office of Administrative Hearings, given an identifying docket number and a notice of automatic status conference issued. Each different type of discovery sought shall be by a separate document, labeled accordingly. All discovery requests shall be served exclusively upon the litigator assigned to the case. Copies of discovery requests or demands shall not be communicated to the presiding Administrative Law Judge except in instances where he or she may be acting in the absence of an assigned litigator or where compliance with discovery is being sought under appropriate motion.
b) Hearings shall not be delayed to permit discovery unless due diligence is shown by the party seeking the discovery.
c) Production of Documents. Any party may, by written request, direct any other party to produce for inspection, copying, reproduction or photographing any specified documents, or to disclose information calculated to lead to the discovery of the whereabouts of any of these items, whenever the nature, contents, or condition of such documents is relevant to the subject matter and is not privileged. The request shall specify a reasonable time, which shall not be less than 28 days, within which the related actions are to be performed and the place and manner of making the inspection and performing the related acts. The production, inspection, copying or photographing of any departmental records shall be limited to that done on Department premises, unless other arrangements can be made with the consent of both parties. A person served with a written request for production of documents shall:
d) Request for Admissions.
e) Interrogatories. Any party may serve interrogatories in the same manner and with the same limitations as imposed by Supreme Court Rule. The number of written interrogatories served shall not exceed 40, inclusive of all subsections, except by leave of the presiding Administrative Law Judge upon motion therefor made. Supplemental interrogatories are permissible.
f) Depositions. Any party may serve notice and take the deposition(s) of another person as may be permitted by Supreme Court Rule.
g) Expert or Opinion Witnesses. When requested by interrogatories served, all parties are under a duty to disclose the identity of "opinion" witnesses as that term may be defined by Supreme Court Rule, and to further disclose the subject matter of any intended testimony of such witness.