(20 ILCS 2520/7) (from Ch. 120, par. 2307)
Sec. 7.
Costs.
The fees for an attorney or accountant to aid a
taxpayer in an administrative hearing relating to the tax liability or in
court shall be recoverable against the Department of Revenue if the
taxpayer prevails in an action under the Administrative Review Law and the
Department has made an assessment or denied a claim without reasonable cause.
(Source: P.A. 86-176; 86-189.)
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