91st General Assembly
Summary of HB2694
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House Sponsors:
WINTERS.

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  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.                           
 
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