Illinois Administrative Code
Title 86 - REVENUE
Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE
Section 200.220 - Equal Application of Regulations
Universal Citation: 86 IL Admin Code ยง 200.220
Current through Register Vol. 48, No. 12, March 22, 2024
It is the intent of this Part to be applied equally to all parties to hearings before the Department. With the exception of requirements for the filing of Powers of Attorney, all rights, restrictions, prohibitions, duties and responsibilities imposed by this Part shall have equal import upon the Department and its legal representatives as they do upon taxpayers or their representatives. Any Section herein which may be fairly read to state otherwise shall be construed consistent with this declaration unless otherwise provided by law.
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