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(35 ILCS 5/1102)
(from Ch. 120, par. 11-1102)
(a) Jeopardy assessment and lien.
(1) Assessment. If the Department finds that a
taxpayer is about to depart from the State, or to conceal himself or his property, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect any amount of tax or penalties imposed under this Act unless court proceedings are brought without delay, or if the Department finds that the collection of such amount will be jeopardized by delay, the Department shall give the taxpayer notice of such findings and shall make demand for immediate return and payment of such amount, whereupon such amount shall be deemed assessed and shall become immediately due and payable.
(2) Filing of lien. If the taxpayer, within 5 days
after such notice (or within such extension of time as the Department may grant), does not comply with such notice or show to the Department that the findings in such notice are erroneous, the Department may file a notice of jeopardy assessment lien in the office of the recorder of the county in which any property of the taxpayer may be located and shall notify the taxpayer of such filing. Such jeopardy assessment lien shall have the same scope and effect as a statutory lien under this Act. The taxpayer is liable for the filing fee incurred by the Department for filing the lien and the filing fee incurred by the Department to file the release of that lien. The filing fees shall be paid to the Department in addition to payment of the tax, penalty, and interest included in the amount of the lien.
(b) Termination of taxable year. In the case of a tax for a current
taxable year, the Director shall declare the taxable period of the taxpayer
immediately terminated and his notice and demand for a return and immediate
payment of the tax shall relate to the period declared terminated,
including therein income accrued and deductions incurred up to the date of
termination if not otherwise properly includible or deductible in respect
of such taxable year.
(c) Protest. If the taxpayer believes that he does not owe some or
all of the amount for which the jeopardy assessment lien against him has
been filed, or that no jeopardy to the revenue in fact exists, he may
protest within 20 days after being notified by the Department of the filing
of such jeopardy assessment lien and request a hearing, whereupon the
Department shall hold a hearing in conformity with the provisions of
section 908 and, pursuant thereto, shall notify the taxpayer of its
decision as to whether or not such jeopardy assessment lien will be
(Source: P.A. 92-826, eff. 1-1-03.)