Illinois Administrative Code
Title 86 - REVENUE
Part 850 - LOCAL GOVERNMENT REVENUE RECAPTURE ACT AND CERTIFIED AUDIT PILOT PROGRAM
Section 850.200 - Detrimental Reliance
Universal Citation: 86 IL Admin Code ยง 850.200
Current through Register Vol. 48, No. 12, March 22, 2024
In any subsequent audit of the taxpayer by the Department, detrimental reliance that is based upon the results of the certified audit that the qualified practitioner conducts, or incorrect or misleading advice that the qualified practitioner gives, is not a defense against the assessment of tax, penalty, or interest.
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