Illinois Administrative Code
Title 86 - REVENUE
Part 850 - LOCAL GOVERNMENT REVENUE RECAPTURE ACT AND CERTIFIED AUDIT PILOT PROGRAM
Section 850.180 - A Certified Audit is Initiated by the Taxpayer but not Completed
Universal Citation: 86 IL Admin Code ยง 850.180
Current through Register Vol. 48, No. 38, September 20, 2024
If, for whatever reason, the taxpayer's designated qualified practitioner fails to submit a completed certified audit report that meets the requirements of this Part after there has been approval of the agreed upon procedures the taxpayer has the option of engaging another qualified practitioner to complete the report. If an extension of time is necessary in this circumstance, an extension must be requested and granted pursuant to Section 850.175.
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