Illinois Administrative Code
Title 86 - REVENUE
Part 5000 - ORGANIZATION, INFORMATION, RULEMAKING AND HEARINGS
Subpart D - PROCEDURAL RULES
Section 5000.340 - Stipulations
Current through Register Vol. 48, No. 38, September 20, 2024
a) General. The parties are required to stipulate, to the fullest extent to which complete or qualified agreement can or fairly should be reached, all undisputed facts not privileged that are relevant to the pending controversy. Included in matters required to be stipulated are all facts, all documents and papers or contents or aspects thereof, and all evidence that fairly should not be in dispute. When the truth or authenticity of facts or evidence claimed to be relevant by one party is not disputed, an objection on the ground of materiality or relevance may be noted by the adverse party but is not to be regarded as just cause for refusal to stipulate. The requirement of stipulation applies under this Part without regard to where the burden of proof may lie with respect to the controversies involved. Documents or papers or other exhibits annexed to or filed with the stipulation shall be considered to be part of the stipulation.
b) Form. Stipulations shall be written and signed by the parties to the stipulation or by their representatives, if any, and shall be filed with the Tribunal. Documents or other papers that are the subject of stipulation in any respect and that the parties intend to place before the Tribunal shall be annexed to or filed with the stipulation. The stipulation shall be clear and concise. Separate items shall be stated in separate paragraphs and shall be appropriately numbered. Exhibits attached to a stipulation shall be lettered serially.
c) Binding Effect. A stipulation shall be treated, to the extent of its terms, as a conclusive admission by the parties to the stipulation, unless otherwise permitted by the Tribunal or agreed upon by the parties. The Tribunal shall not permit a party to a stipulation to qualify, change or contradict a stipulation, in whole or in part, except when justice requires. A stipulation and the admissions in the stipulation shall be binding and have effect only in the pending proceeding and not for any other purpose, and they shall not be used against any party to the stipulation in any other proceeding before the Tribunal, the Department or the courts.
d) Submission without Hearing. The parties may consent in writing to waive oral argument on contested motions and have the controversy determined on submission without need for appearance at a hearing.