Illinois Compiled Statutes
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35 ILCS 520/16
(35 ILCS 520/16)
(from Ch. 120, par. 2166)
All assessments are jeopardy assessments - lien.
(a) Assessment. An assessment for a dealer not possessing valid stamps
or other official indicia showing that the tax has been paid shall be
considered a jeopardy assessment or collection, as provided by Section 1102
of the Illinois Income Tax Act. The Department shall determine and assess
a tax and applicable penalties and interest according to the best judgment
and information available to the Department, which amount so fixed by the
Department shall be prima facie correct and shall be prima facie evidence
of the correctness of the amount of tax due, as shown in such determination.
When, according to the best judgment and information available to the
Department with regard to all real and personal property and rights to property
of the dealer, there is no reasonable expectation of collection of the amount
of tax and penalty to be assessed, the Department may issue an assessment under
this Section for the amount of tax without penalty.
(b) Filing of lien. Upon issuance of a jeopardy assessment as
provided by subsection (a) of this Section, the Department may file a
notice of jeopardy assessment lien in the State Tax Lien Registry and shall
notify the taxpayer of such filing.
(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, 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 of the Illinois Income Tax Act and, pursuant
thereto, shall notify the taxpayer of its decision as to whether or not such
jeopardy assessment lien will be released.
After the expiration of the period within which the person assessed may
file an action for judicial review
without such action being filed, a certified copy of the final assessment
or revised final assessment of the Department may be filed with the Circuit
Court of the county in which the dealer resides, or of Cook County in the
case of a dealer who does not reside in this State, or in the county where
the violation of this Act took place.
The certified copy of the final assessment or revised final assessment
shall be accompanied by a certification which recites facts that are
sufficient to show that the Department complied with the jurisdictional
requirements of the Act in arriving at its final assessment or its revised
final assessment and that the dealer had this opportunity for an
administrative hearing and for judicial review, whether he availed himself
or herself of either or both of these opportunities or not. If the court
is satisfied that the Department complied with the
jurisdictional requirements of the Act in arriving at its final assessment or
its revised final assessment and that the taxpayer had his opportunity for
an administrative hearing and for judicial review, whether he availed
himself of either or both of these opportunities or not, the court shall
render judgment in favor of the Department and against the taxpayer for
the amount shown to be due by the final assessment or the revised final
assessment, plus any interest which may be due, and such judgment shall be
entered in the judgment docket of the court. Such judgment shall bear the
same rate of interest and shall have the same effect as other judgments.
The judgment may be enforced, and all laws applicable to sales for the
enforcement of a judgment shall be applicable to sales made under such
judgments. The Department shall file the certified copy of its assessment,
as herein provided, with the Circuit Court within 2 years after such
assessment becomes final except when the taxpayer consents in writing to an
extension of such filing period, and except that the time limitation period
on the Department's right to file the certified copy of its assessment with
the Circuit Court shall not run during any period of time in which the
order of any court has the effect of enjoining or restraining the
Department from filing such certified copy of its assessment with the
If, when the cause of action for a proceeding in court accrues against a
person, he or she is out of the State, the action may be commenced within
the times herein limited, after his or her coming into or returning to the
State; and if, after the cause of action accrues, he or she departs from
and remains out of the State, the time of his or her absence from the
State, the time of his or her absence is no part of the time limited for
the commencement of the action; but the foregoing provisions concerning
absence from the State shall not apply to any case in which, at the time
the cause of action accrues, the party against whom the cause of action
accrues is not a resident of this State. The time within which a court
action is to be commenced by the Department hereunder shall
not run from the
date the taxpayer files a petition in bankruptcy under the Federal
Bankruptcy Act until 30 days after notice of termination or expiration of
the automatic stay imposed by the Federal Bankruptcy Act.
No claim shall be filed against the estate of any deceased person or any
person under legal disability for any tax or penalty or part of either, or
interest, except in the manner prescribed and within the time limited by the
Probate Act of 1975, as amended.
The collection of tax or penalty or interest by any means provided for
herein shall not be a bar to any prosecution under this Act.
In addition to any penalty provided for in this Act, any amount of tax
which is not paid when due shall bear interest at the rate determined in
accordance with the Uniform Penalty and Interest Act, per month or fraction
thereof from the date when such tax becomes past due until such tax is paid
or a judgment therefor is obtained by the Department. If the time for
making or completing an audit of a taxpayer's books and records is extended
with the taxpayer's consent, at the request of and for the convenience of
the Department, beyond the date on which the statute of limitations upon
the issuance of a notice of tax liability by the Department otherwise run,
no interest shall accrue during the period of such extension. Interest
shall be collected in the same manner and as part of the tax.
If the Department determines that an amount of tax or penalty or interest
was incorrectly assessed, whether as the result of a mistake of fact or an
error of law, the Department shall waive the amount of tax or penalty or
interest that accrued due to the incorrect assessment.
P.A. 100-22, eff. 1-1-18