Illinois Administrative Code
Title 86 - REVENUE
Part 850 - LOCAL GOVERNMENT REVENUE RECAPTURE ACT AND CERTIFIED AUDIT PILOT PROGRAM
Section 850.155 - Notice of Engagement and Agreed-Upon Procedures
Current through Register Vol. 48, No. 38, September 20, 2024
a) A qualified practitioner hired by a taxpayer who has received an actionable referral under Section 850.115(b)(3)(B) to perform a certified audit must submit a Notice of Engagement to the Department notifying it of the taxpayer's participation in the Certified Audit Pilot Program on behalf of the taxpayer on a form prescribed by the Department.
b) The information provided in the notification shall be submitted in the form and manner required by the Department and shall include the taxpayer's name, federal employer identification number or social security number, Department account identification number, mailing address, and business location, and the specific occupation and use taxes and period proposed to be covered by the engagement for the certified audit. In addition, the notice shall include the name, address, identification number, contact person, and telephone number of the engaged firm. [50 ILCS 355/10-35(a)]
c) The qualified practitioner must agree to conduct the certified audit using the Illinois Department of Revenue's agreed-upon procedures at the time of the qualified practitioner's submission of the Notice of Engagement.
d) If the taxpayer has received notice of an audit referral from the Department and has not been issued a written notice of intent to conduct an audit, the taxpayer shall be a participating taxpayer and the Department shall so advise the qualified practitioner in writing within 10 days after receipt of the engagement notice. However, the Department may limit the taxes or periods subject to the certified audit. [50 ILCS 355/10-35(b)] The Department may deny a notice of engagement for any of the following reasons:
e) If the Department denies the Notice of Engagement, the written notification to the qualified practitioner must set out the specific reasons for the denial unless an ongoing investigation would be jeopardized or confidentiality provisions would be breached.
f) If the taxpayer, qualified practitioner, or the taxpayer's legal representative files a protest and requests a hearing on the denial of the Notice of Engagement within 60 days after issuance of the denial, the Department shall give notice to the taxpayer, qualified practitioner, or taxpayer's legal representative of the time and place fixed for the hearing and shall hold a hearing in conformity with the provisions of the Retailers' Occupation Tax Act [35 ILCS 120 ]. After hearing, the Department shall issue a final determination to the taxpayer. If a protest to the denial of the Notice of Engagement and a request for a hearing thereon is not filed within 60 days after the issuance of the denial, then the denial shall become a final determination.