Section 1110.125  Tax Default; Workers' Compensation; Repayment

a)         Upon notice from the Illinois Department of Revenue that a licensee or applicant has failed to file a return, or to pay the tax, penalty, or interest, as required by any tax Act administered by the Illinois Department of Revenue, the Division of Professional Regulation or the Division of Real Estate of the Department of Financial and Professional Regulation shall:

1)         Issue an order refusing to renew the license; or

2)         Issue an order denying the application for licensure; or

3)         Issue an order suspending the license.

b)         Upon notice from the Illinois Workers' Compensation Commission or the Illinois Department of Insurance that a licensee or applicant has failed to secure workers' compensation obligations, pay a fine or penalty imposed, or comply with a settlement reached with the Illinois Workers' Compensation Commission or the Illinois Department of Insurance, the Division, in accordance with Section 2105-15(g-5), shall:

1)         Issue an order refusing to renew or reinstate a license;

2)         Issue an order denying the application for license; or

3)         Issue an order suspending or revoking the license.

c)         The Division shall take one of the actions set forth in subsection (a) or (b) upon notification from the Illinois Department of Revenue, Illinois Workers' Compensation Commission, or the Illinois Department of Insurance, of a certification, signed by its Director or Chairman, or their designee, attesting to the following:

1)         If notification is received from the Department of Revenue, the amount of any unpaid tax liability and/or the years for which a return was not filed.

2)         If notification is received from the Workers' Compensation Commission or the Department of Insurance of failure to:

A)        Secure workers' compensation obligations in the manner required by subsections (a) and (b) of Section 4 of the Workers' Compensation Act;

B)        Pay in full a fine or penalty imposed due to a failure to secure workers' compensation obligations in the manner required by subsections (a) and (b) of Section 4 of the Workers' Compensation Act; or

C)        Fulfill all obligations assumed pursuant to a settlement reached with the Illinois Workers' Compensation Commission or the Department of Insurance relating to a failure to secure workers' compensation obligations in the manner required by subsections (a) and (b) of Section 4 of the Workers' Compensation Act.  [20 ILCS 2105/2105-15(g-5)]

d)         Notification received from the Department of Revenue, Workers' Compensation Commission, or Department of Insurance, including items set forth in subsection (c) shall be considered prima facie evidence of a licensee's or applicant's failure to comply with the laws administered by those State agencies.

e)         The Division, pursuant to Sections 2105-15(g) and (g-5) of DFPR Law, shall not be required to hold a hearing prior to or following any of the actions set forth in subsection (a) or (b), except as provided in subsection (g).

f)         The Division shall forward notice of any order entered pursuant to this Section to the licensee or applicant by mailing or emailing a copy of its order to the person's address of record or email address of record with the Division, as defined by Section 2105-5 of DFPR Law.  The Notice shall include the following information:

1)         That the order shall be stayed for a period of 60 days from the date signed;

2)         The stay shall not be extended unless the licensee or applicant files a request for a hearing with the Division in accordance with this Part to dispute the matters contained in the order; and

3)         The ability for a party or the recipient's agent to request interpretive assistance to participate in or understand the hearing and to receive language access services for translating the contents of the notice in compliance with Section 1110.45. [5 ILCS 100/10-25(a)(6)]

g)         An order suspending or denying a license under subsections (a) or (b) shall be immediately stayed for a period of 60 days.  After the expiration of the 60-day period, the Division shall change the license status to suspended, revoked, or not renewed or reinstated, or application denied, unless the licensee or applicant has filed a request for hearing prior to the expiration of the 60-day period.  The purpose of the hearing is to afford the licensee or applicant an opportunity to contest the order on the basis that the licensee or applicant is in compliance with the relevant laws administered by the Illinois Department of Revenue, Illinois Workers' Compensation Commission, Illinois Department of Insurance, or that the matter has been resolved with those agencies. 

1)         The Division does not have the jurisdiction to determine the validity of the matter, whether the requirements are fulfilled or the amount of any liability, tax, penalty, fine, interest assessment as these issues can only be addressed by their respective agencies.  If the contest of the order is denied or dismissed, the suspension, revocation, refuse to renew or reinstate, or denial of licensure shall become effective.

2)         For workers' compensation orders, no license or application shall be suspended, revoked, or denied until after the licensee or applicant is afforded any due process protection provided by statute or rule under the Illinois Workers' Compensation Commission or Illinois Department of Insurance. [20 ILCS 2105/2105-15(g-5)]

h)         The Division shall restore or renew the license of a licensee that was suspended or refused renewal, or issue the license of an applicant that was denied issuance pursuant to a tax order in this Section, if the licensee or applicant has provided proof of a satisfactory repayment record with the Illinois Department of Revenue and if all other requirements of the Act and rules governing the profession for which the license was issued or sought have been met.

i)          "Satisfactory Repayment Record" as used in this Section and in Section 2105-15(g) of DFPR Law shall mean submission of the following by the Illinois Department of Revenue to the Division:

1)         Documentation from the Illinois Department of Revenue that the applicant or licensee who has been denied license issuance or renewal or whose license has been suspended based upon Section 2105-15(g) has paid in full the final assessment of any tax, penalty, or interest, as required by any tax Act administered by the Illinois Department of Revenue; or

2)         Documentation from the Illinois Department of Revenue that the applicant or licensee who has been denied license issuance or renewal or whose license has been suspended based upon Section 2105-15(g) has entered into and is in compliance with a payment plan that has been accepted by the Illinois Department of Revenue.

j)          The Division shall restore or renew the license of a licensee that was suspended, revoked, refused renewal or reinstatement, or issue the license of an applicant that was denied issuance pursuant to a Workers' Compensation Order in this Section, if the licensee or applicant has provided the following:

1)         Documentation from the Illinois Workers' Compensation Commission or the Illinois Department of Insurance that the licensee or applicant's failure to comply with subsections (a) and (b) of Section 4 of the Workers' Compensation Act has been corrected or resolved to the agency's satisfaction; and

2)         Compliance with all other requirements of the Act and rules governing the profession for which the license was issued or sought.

(Source:  Amended at 50 Ill. Reg. 10826, effective July 13, 2026)