Illinois Administrative Code
Title 86 - REVENUE
Part 850 - LOCAL GOVERNMENT REVENUE RECAPTURE ACT AND CERTIFIED AUDIT PILOT PROGRAM
Section 850.170 - Withdrawal from Certified Audit Pilot Program
Universal Citation: 86 IL Admin Code ยง 850.170
Current through Register Vol. 48, No. 12, March 22, 2024
a) If the taxpayer withdraws from the Certified Audit Pilot Program subsequent to the Department's approval of the agreed upon procedures, then the Department may conduct an audit of the taxpayer for the same audit period specified in the agreed upon procedures.
b) If the Department completes the audit, the taxpayer will not benefit from the waiver of penalties granted by the Certified Audit Pilot Program.
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