TITLE 86: REVENUE
CHAPTER V: ILLINOIS INDEPENDENT TAX TRIBUNAL
PART 5000 ORGANIZATION, INFORMATION, RULEMAKING AND HEARINGS
SECTION 5000.325 DISCOVERY


 

Section 5000.325  Discovery

 

a)         General.  As stated in Section 1-60 of the Act, the Illinois Supreme Court Rules and the Illinois Code of Civil Procedure [735 ILCS 5] shall apply to all discovery, requests for admission, and pre-trial procedure.

 

b)         Interrogatories.  Answers to interrogatories shall be filed with the clerk of the Tribunal.

 

c)         Requests for Admissions.  Requests for admission of fact shall be filed with the clerk of the Tribunal. Within 28 days after service of the requests, the answering party shall serve upon the party requesting the admission and file with the clerk of the Tribunal either a sworn statement denying specifically the matters of which admission is requested or setting forth in detail the reasons why the party cannot truthfully admit or deny those matters or a written objection to each request.

 

d)         Other Discovery.  Except as provided in subsections (b) and (c), discovery requests and answers shall not be filed with the Tribunal.