HR0760 LRB093 21479 HSS 48783 r

1
HOUSE RESOLUTION

 
2     WHEREAS, The Department of Revenue has a legitimate need
3 for information from individual taxpayers to enable the
4 Department to monitor taxpayer compliance with various State
5 laws, and the Department customarily gathers much of this
6 information through forms and disclosures that individual
7 taxpayers must file with the Department by mandated calendar
8 dates; and
 
9     WHEREAS, The federal government's Internal Revenue Service
10 and allied federal agencies often require parallel information
11 from many individual taxpayers and often require taxpayers to
12 file parallel tax forms with the federal government, also by
13 mandated calendar dates; and
 
14     WHEREAS, Taxpayer filing calendar deadlines enforced upon
15 individual taxpayers by the Department of Revenue often do not
16 conform with parallel deadlines enforced upon individual
17 taxpayers by the federal government; and
 
18     WHEREAS, The lack of coordination between the taxpayer form
19 filing deadlines enforced by the Department of Revenue and the
20 federal Internal Revenue Service imposes vexatious and
21 unnecessarily burdensome operating expenses on the lives and
22 budgets of individual Illinois taxpayers; therefore, be it
 
23     RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE
24 NINETY-THIRD GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, that
25 the Department of Revenue shall undertake a comprehensive study
26 of its current individual taxpayer filing deadline calendar,
27 with the goal of reconciling as many of the filing deadlines
28 imposed upon individual taxpayers by the State and federal
29 governments as possible; and be it further
 
30     RESOLVED, That when these reconciliations can be performed

 

 

HR0760 - 2 - LRB093 21479 HSS 48783 r

1 by administrative rule without further action by the General
2 Assembly, that the Department of Revenue shall take
3 administrative action to reconcile the onerous incongruities
4 in these individual taxpayer filing deadlines; and be it
5 further
 
6     RESOLVED, That the Department of Revenue shall report to
7 the General Assembly no later than January 1, 2005, to
8 recommend legislative actions to be taken to reduce or
9 eliminate incongruities in federal/State taxpayer filing
10 deadlines; and be it further
 
11     RESOLVED, That a copy of this resolution be presented to
12 the Director of Revenue.