Illinois Summons In Administrative Review is a legal document issued by the Illinois Department of Revenue (IDOL) to a taxpayer when they are alleged to have failed to comply with a tax law or regulation. The Summons requires the taxpayer to appear in person before an administrative law judge (ALJ) of the IDOL to answer questions regarding the alleged violation. Depending on the situation, the Summons may be issued for the purpose of an audit, assessment, or collection of taxes. There are two types of Illinois Summons In Administrative Review: Form IL-45 and Form IL-46. Form IL-45 is the Summons for an audit, while Form IL-46 is the Summons for an assessment or collection of taxes. The Summons requires the taxpayer to appear in person at the IDOL’s office, or a designated hearing site, for the administrative review hearing. At the hearing, the ALJ will consider the evidence and testimony presented by the taxpayer and the IDOL to make a decision regarding the alleged violation. The taxpayer may also be required to make a payment of any taxes or penalties that are owed.
Illinois Summons In administrative Review
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How to fill out Illinois Summons In Administrative Review?
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