91st General Assembly
Summary of HB2150
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House Sponsors:
FRANKS-MCCARTHY-REITZ.

Short description: 
TAXES-TAXPAYER RIGHTS                                                      

Synopsis of Bill as introduced:
        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 Act, 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.                                     
 
Last action on Bill: SESSION SINE DIE

   Last action date: 01-01-09

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   0


   END OF INQUIRY 



 Full Text  Bill Status