(820 ILCS 405/2200) (from Ch. 48, par. 680)
Sec. 2200.
Determination and assessment of contributions by the director.
If it shall appear to the Director that any employing unit or person has
failed to pay any contribution, interest or penalty as and when required by
the provisions of this Act or by any rule or regulation of the Director,
or if the amount of any contribution payment made by an employing unit for
any period is deemed by the Director to be incorrect in that it does not
include all contributions payable for such period, or if the Director shall
find that the collection of any contributions which have accrued but are
not yet due will be jeopardized by delay, and declares said contributions
immediately due and payable, or if it shall appear to the Director that he
has made any final assessment which did not include all contributions
payable by the employer for the periods involved, or if it appears to the
Director that any employing unit or person has, by reason of any act or
omission or by operation of law, become liable for the payment of any
contributions, interest or penalties not originally incurred by him, the
Director may in any of the above events determine and assess the amount of
such contributions or deficiency, as the case may be, together with
interest and penalties due and unpaid, and immediately serve notice upon
such employing unit or person of such determination and assessment and make
a demand for payment of the assessed contribution together with interest
and penalties thereon. If the employing unit or person incurring any such
liability has died, such assessment may at the discretion of the Director
be made against his personal representative. Such determination and
assessment by the Director shall be final at the expiration of 20 days from
the date of the service of such written notice thereof and demand for
payment, unless such employing unit or person shall have filed with the
Director a written protest and a petition for a hearing, specifying its
objections thereto. Upon the receipt of such petition within the 20 days
allowed, the Director shall fix the time and place for a hearing and shall
notify the petitioner thereof. The Director may amend his determination and
assessment at any time before it becomes final. In the event of such
amendment the employing unit or person affected shall be given notice
thereof and an opportunity to be heard in connection therewith. At any
hearing held as herein provided, the determination and assessment that has
been made by the Director shall be prima facie correct and the burden shall
be upon the protesting employing unit or person to prove that it is
incorrect. Upon the conclusion of such hearing a decision shall be made by
the Director either canceling, increasing, modifying or affirming such
determination or assessment and notice thereof given to the petitioner.
Such notice shall contain a statement by the Director of the cost of the
certification of the record computed at the rate of 5¢ per 100 words. The
record shall consist of the notices and demands caused to be served by the
Director, the original determination and assessment of the Director, the
written protest and petition for hearing, the testimony introduced at such
hearing, the exhibits produced at such hearing, or certified copies
thereof, the decisions of the Director and such other documents in the
nature of pleadings filed in the proceeding.
(Source: Laws 1951, p. 32.)
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