Illinois Administrative Code
Title 86 - REVENUE
Part 210 - BOARD OF APPEALS; VOLUNTARY DISCLOSURE
Section 210.130 - Departmental Controversies
Universal Citation: 86 IL Admin Code ยง 210.130
Current through Register Vol. 48, No. 12, March 22, 2024
a) The Board may review other departmental controversies only:
1) after a special finding concurred in by
the entire Board that action by the Board is the most efficient and expeditious
manner of resolving the controversy; or
2) on the order of the Director of
Revenue.
b) Departmental controversies include cases that are currently pending in the Department's Administrative Hearings Division or in the courts where both the Department's General Counsel and the taxpayer request that the Board take special jurisdiction of the case.
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