Illinois Administrative Code
Title 86 - REVENUE
Part 850 - LOCAL GOVERNMENT REVENUE RECAPTURE ACT AND CERTIFIED AUDIT PILOT PROGRAM
Section 850.150 - Revocation of Qualified Practitioner Registration
Current through Register Vol. 48, No. 38, September 20, 2024
a) The Department may revoke the qualified practitioner's registration if the qualified practitioner no longer meets the requirements for participation set forth in Section 850.135. Further, the qualified practitioner's registration may be revoked if the qualified practitioner does not follow all rules and regulations of the Department.
b) After notice of revocation, the qualified practitioner shall immediately cease performing functions under the Certified Audit Pilot Program. The qualified practitioner has 60 days from the date of the notice of revocation to file a protest with the Department and request a hearing. Upon receiving a request for a hearing, the Department shall give written notice to the person requesting the hearing of the time and place fixed for the hearing and shall hold a hearing and then issue its final administrative decision in the matter to that person within 60 days after the date of the hearing or at a later date upon agreement of all of the parties. In the absence of a protest and request for a hearing within 60 days, the Department's decision shall become final without any further determination being made or notice given. Final administrative decisions by the Department under this Section are subject to judicial review under the provisions of the Administrative Review Law [735 ILCS 5/Art. III ].