Illinois Administrative Code
Title 86 - REVENUE
Part 210 - BOARD OF APPEALS; VOLUNTARY DISCLOSURE
Section 210.120 - Waiver of Penalty and Interest
Universal Citation: 86 IL Admin Code ยง 210.120
Current through Register Vol. 48, No. 38, September 20, 2024
a) A petition for abatement of a penalty or interest may be filed only in cases where the Department has no other established procedure of determination of the issue.
b) The Board may waive penalty or interest only in the following situations:
1) A late
filing due to Reasonable Cause; or
2) Unreasonable delays caused by the
Department in any process under the control of the Department; or
3) A timely payment has be made to the
Department by a person other than the person who is actually liable for the
tax; or
4) The Board has taken
special jurisdiction over a case pursuant to Section
210.130;
or
5) Where otherwise provided for
by statute.
c) If the taxpayer exercised ordinary business care and prudence and was nevertheless unable to file the return within the prescribed time, the delay is due to a reasonable cause.
d) The Board may consider taxpayer's compliance history including previous tax violations with the Department in considering taxpayer's petition for relief based on reasonable cause.
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