TAXES-TAXPAYER RIGHTS House SponsorsRep. Robert Rita-Robert S. Molaro 1/11/2005HouseSession Sine Die 20 ILCS 2520/5from Ch. 120, par. 230520 ILCS 2520/5.5 new20 ILCS 2520/5.6 new35 ILCS 5/902from Ch. 120, par. 9-90235 ILCS 5/904from Ch. 120, par. 9-90435 ILCS 5/917from Ch. 120, par. 9-91735 ILCS 5/917.5 new35 ILCS 105/19from Ch. 120, par. 439.1935 ILCS 105/20from Ch. 120, par. 439.2035 ILCS 110/17from Ch. 120, par. 439.4735 ILCS 110/18from Ch. 120, par. 439.4835 ILCS 115/17from Ch. 120, par. 439.11735 ILCS 115/18from Ch. 120, par. 439.11835 ILCS 120/4from Ch. 120, par. 44335 ILCS 120/5from Ch. 120, par. 44435 ILCS 120/6afrom Ch. 120, par. 445a35 ILCS 120/6bfrom Ch. 120, par. 445b35 ILCS 130/9afrom Ch. 120, par. 453.9a35 ILCS 130/9bfrom Ch. 120, par. 453.9b35 ILCS 135/13from Ch. 120, par. 453.4335 ILCS 135/13afrom Ch. 120, par. 453.43a35 ILCS 145/6from Ch. 120, par. 481b.3635 ILCS 505/5from Ch. 120, par. 42135 ILCS 505/5afrom Ch. 120, par. 421a35 ILCS 510/2from Ch. 120, par. 481b.235 ILCS 520/16from Ch. 120, par. 216635 ILCS 610/6from Ch. 120, par. 467.635 ILCS 615/6from Ch. 120, par. 467.2135 ILCS 620/6from Ch. 120, par. 47335 ILCS 625/6from Ch. 120, par. 141635 ILCS 630/10from Ch. 120, par. 201035 ILCS 735/3-3from Ch. 120, par. 2603-335 ILCS 735/3-7from Ch. 120, par. 2603-7225 ILCS 450/27from Ch. 111, par. 5533 Amends the Taxpayers' Bill of Rights Act. Allows a taxpayer to sue the Department of Revenue if the Department negligently (now intentionally or recklessly) disregards tax laws or regulations in collecting taxes. Creates a certified public accountant-client or public accountant-client privilege for non-criminal proceedings before the Department. Provides that in the case of a taxpayer receiving a protestable notice, a bill, a claim denial, or a reduction of a refund regarding any tax, the taxpayer's position shall be presumed to be the correct position and the burden of proof shall be on the Department to prove otherwise. Amends the Illinois Income Tax Act, the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Hotel Operators' Occupation Tax Act, the Motor Fuel Tax Law, the Coin-Operated Amusement Device and Redemption Machine Tax Act, the Cannabis and Controlled Substances Tax Act, the Messages Tax Act, the Gas Revenue Tax Act, the Public Utilities Revenue Act, the Water Company Invested Capital Tax Act, the Telecommunications Excise Tax Act, and the Uniform Penalty and Interest Act to make corresponding changes. Amends the Illinois Income Tax Act to create a civil action against the Department for the knowing or negligent disclosure of confidential information. Provides penalties. Amends the Illinois Public Accounting Act to make changes regarding confidentiality. Effective immediately. 2/21/2003HouseFiled with the Clerk by Rep. Robert Rita 2/21/2003HouseFirst Reading 2/21/2003HouseReferred to Rules Committee 2/26/2003HouseAssigned to Revenue Committee 3/11/2003HouseAdded Chief Co-Sponsor Rep. Robert S. Molaro 3/13/2003HouseRule 19(a) / Re-referred to Rules Committee 1/11/2005HouseSession Sine Die