Illinois General Assembly - Illinois Compiled Statutes

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20 ILCS 2520/5

(20 ILCS 2520/5) (from Ch. 120, par. 2305)

Sec. 5.

Taxpayer's suits.

Taxpayers have the right to sue the
Department of Revenue if such Department intentionally or recklessly
disregards tax laws or regulations in collecting taxes.  The maximum
recovery for damages in such a suit shall be $100,000.  If a taxpayer's suit
is determined by the court to be frivolous the court may impose a penalty
on the taxpayer not to exceed $10,000 to be collected as a tax.

(Source: P.A. 86-176; 86-189.)