Illinois Administrative Code
Title 86 - REVENUE
Part 5000 - ORGANIZATION, INFORMATION, RULEMAKING AND HEARINGS
Subpart D - PROCEDURAL RULES
Section 5000.345 - Hearings
Universal Citation: 86 IL Admin Code ยง 5000.345
Current through Register Vol. 48, No. 38, September 20, 2024
a) Out-of-state Petitioners. If the taxpayer does not have his or her place of business in this State, a hearing shall be held at the office designated by the Tribunal. If the chosen location is undesirable, upon a showing of just cause, the taxpayer may petition the Tribunal to move the hearing to another office.
b) Post-hearing Briefs. At the discretion of the administrative law judge, the parties may submit post-hearing briefs, including proposed findings of fact and conclusions of law.
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