Section 710.10  Definitions

 

"Act" means Public Act 90-753, 20 ILCS 2505/39b54, "AN ACT to amend the Civil Administrative Code by adding Section 39b54."

 

"Annual List" refers to the initial list of delinquent taxpayers, along with the accumulated updates thereto, as disclosed by the Department during the course of a one-year period.  For purposes of the Annual List, the one-year period shall commence upon publication of the initial list and close 365 days thereafter.

 

"Delinquent" refers to any final tax liability that has come due and remains unpaid.  For purposes of Section 710.20 of this Part, the taxpayer shall not be deemed a delinquent taxpayer subject to disclosure if any of the following circumstances apply:

 

there is a written agreement for payment between the taxpayer and the Department, and the taxpayer is current in all payments.

 

the taxpayer is contesting the liability by way of an administrative hearing, administrative review, or judicial review.  This exception includes taxpayers that currently have a petition pending before the Department's Board of Appeals.

 

the Department is currently in the process of reviewing the liability.

 

the Department is currently in the process of adjusting the liability.

 

the taxpayer is a debtor in a bankruptcy proceeding and the Bankruptcy Court has in place a stay of collection activity on the liability.

 

the taxpayer is deceased.

 

"Delinquent Taxpayer" means any taxpayer, whether an individual, trust, partnership, corporation, or any other taxable entity, that is delinquent in the payment of a final tax liability of a tax collected by the Department, as set forth in Section 710.20, and thereby subject to disclosure under the Act.

 

"Department" means the Department of Revenue of the State of Illinois.

 

"Disclosable Information" means the name and address of the delinquent taxpayer, the type or types of delinquent tax and the date on which each tax was assessed or became final, the amount of each delinquent tax liability, and, in the case of a corporate taxpayer, the name of the current president of record of the corporation.

 

"Disclose" means to publish or release a taxpayer's disclosable information not previously disclosed under the Act within the same one-year period.  The repeated publication of identical disclosable information for a particular taxpayer in a single one-year period does not constitute multiple disclosures.

 

"Disclosure" means the publication or release of a taxpayer's disclosable information not previously disclosed under the Act within the same one-year period.

 

"Final Tax Liability" means a liability that has been assessed, is deemed assessed, or is otherwise final for the purpose of enforced collection activity.  For the purposes of the Annual List, a liability does not qualify as a Final Tax Liability where the Department has written off the liability after deeming it uncollectable, unless the liability is later reinstated due to a determination of collection potential.

 

"Notice List" means the preliminary list of taxpayers deemed delinquent and subject to disclosure under the requirements set forth in Section 710.20 of this Part.

 

(Source:  Amended at 31 Ill. Reg. 13019, effective August 21, 2007)

 

Section 710.20  Development of the Notice List of Delinquent Taxpayers

 

a)         Prior to the disclosure of a delinquent taxpayer under the Act, the Department will deem the taxpayer delinquent and subject to disclosure under the Act, based upon the following criteria:

 

1)         The taxpayer is delinquent in the payment of a final tax liability collected by the Department; and

 

2)         Prior to August 1, 2001, the taxpayer's final tax liability for all taxes collected by the Department (including penalties and interest) is greater than $10,000. On and after August 1, 2001, the taxpayer's final tax liability for all taxes collected by the Department (including penalties and interest) is greater than $1,000; and

 

3)         At least 6 months have passed from the time that the final tax liability was assessed or became final, as provided in the statute imposing the tax.

 

            Taxpayers meeting each of these criteria shall be deemed "delinquent taxpayers" subject to disclosure.

 

b)         The Department will create and maintain the Notice List consisting of all taxpayers meeting these criteria.

 

(Source:  Amended at 25 Ill. Reg. 16289, effective December 10, 2001)

 

Section 710.30  Notification of Delinquent Taxpayers

 

At least 90 days prior to disclosure of a delinquent taxpayer appearing on the Notice List, the Department will mail a written notice to the delinquent taxpayer.

 

a)         The notice will be sent by certified mail to the taxpayer's last known address, based on the most current information available in the records maintained by the Department.

 

b)         If any notice is returned to the Department as undeliverable, or the Department determines that a letter is unclaimed by reason of being incorrectly addressed, the Department will use reasonable diligence to determine the current address.

 

c)         The notice will detail the amount and nature of the delinquency and the intended disclosure of the delinquency.

 

d)         The notice will inform the taxpayer of the methods to avoid disclosure set forth in Section 710.40 of this Part.

 

Section 710.40  Grace Period

 

a)         On the date that either a notice described in Section 710.30 of this Part was delivered or the Department has been notified that delivery of the notice was refused or unclaimed, the taxpayer's inclusion on the Notice List shall be fixed, subject only to the limited process for removal set forth in subsection (b) of this Section.

 

b)         In the 60 days following the date set forth in subsection (a) of this Section, the delinquent taxpayer shall have the opportunity to take action that will result in removal from the Notice List.  During this period, a taxpayer will be removed from the Notice List if the taxpayer:

 

1)         pays the delinquent tax; or

 

2)         enters into a written agreement with the Department for payment of the delinquent tax; or

 

3)         cures a default in an existing payment agreement; or

 

4)         files a petition with, and obtains a temporary restraining order from, the Department's Board of Appeals.

 

Section 710.50  Publication of the Annual List of Delinquent Taxpayers

 

a)         No sooner than 90 days after the date the Department mailed written notice to the  delinquent taxpayer as provided in Section 710.30 of this Part, the Department will add to the Annual List the taxpayer's disclosable information, unless the taxpayer was removed from the Notice List during the 60-day grace period.

 

b)         After the initial disclosure of a taxpayer's disclosable information, the Department will disclose no new or updated disclosable information for that taxpayer during the same one-year period.

 

Section 710.60  Periodic Updates

 

a)         The Department may periodically update the Annual List throughout a one-year period by adding and removing taxpayers.

 

b)         If, prior to an update, the Department has processed a full payment of the liability of a taxpayer appearing on the Annual List, the Department will remove the taxpayer from the list available for inspection at the Department and any list subsequently published by the Department by any means.

 

c)         Upon each update, the list shall bear the statement "This updated list reflects the removal of taxpayers that have resolved their delinquency through (date of update)."