Ill. Admin. Code tit. 86 § 5000.310

Current through Register Vol. 48, No. 49, December 6, 2024

Section 5000.310 - Pleadings

a) Petition. All proceedings in the Tribunal must be commenced by the filing of a petition.

1) Form of Petition. The petition shall contain or identify:

A) the name, address, and telephone number of the petitioner;

B) the name, address, telephone number and email address of the petitioner's representatives, if any;

C) the taxpayer's identification number;

D) a copy of the Statutory Notice at issue;

E) the years or periods involved;

F) separately numbered paragraphs stating, in clear and concise terms a summary of the errors of fact or law that the petitioner alleges have been made by the Department (e.g., in issuing the Statutory Notice), together with a statement of the facts or law upon which the petitioner relies to establish the errors;

G) the relief sought by the petitioner;

H) the signature of the petitioner or the petitioner's representative, if any; and

I) a check or money order in the amount of $500 made payable to Illinois Independent Tax Tribunal or application for waiver of the fee.

2) Filing and Service of Petition.

A) The petition and two copies thereof shall be filed with the Tribunal within the time limitations prescribed by the applicable statutory Sections. Petitions may be filed in person at the offices of the Tribunal in Springfield or in Chicago, by certified or registered mail, by messenger, or by private parcel delivery service. The Tribunal may permit electronic filing of petitions and other pleadings. The petitioner shall also serve a copy of the petition upon the Department simultaneously.

B) When the clerk of the Tribunal determines that the petition is in proper form, the clerk shall send to the petitioner a dated acknowledgment of receipt of the petition and immediately forward a copy of the acknowledgment to the Department for preparation of the answer. The time within which the Department must answer the petition shall start to run from the date of its receipt of the Tribunal's notification that the taxpayer has filed a petition in the proper form.

3) Protests Improperly Filed with the Office of Administrative Hearings. In the event a taxpayer files a protest within the allowable timeframe for that protest with the Office of Administrative Hearings that is dismissed due to lack of jurisdiction because it should have been filed with the Tribunal, a petition will be considered to be timely filed if the taxpayer files a petition with the Tribunal within 60 days after notice of the dismissal.

4) Corrected Petitions.

A) When the petition filed by a petitioner is not in the form required by this Section, the clerk shall promptly return it to the petitioner together with a statement indicating each requirement with which the petition does not comply, and extend to the petitioner an additional 30 days within which to file a corrected petition with the Tribunal. When the clerk determines that the corrected petition is in proper form, the clerk shall then acknowledge receipt of the corrected petition and forward the acknowledgment and the corrected petition to the Department pursuant to subsection (a)(2).

For purposes of the time limitations for filing and service of a petition, a corrected petition is deemed to have been filed and served at the time the original petition was filed and served. However, the time within which the Department must answer the corrected petition shall start to run from the date of its receipt of the Tribunal's notification that the taxpayer has filed a corrected petition in the proper form.

B) When the petitioner fails to file a corrected petition within the time prescribed in subsection (a)(4)(A), the clerk shall notify the Chief Administrative Law Judge, who may take such action as is deemed appropriate.

5) Discretionary Late Hearings. If a Statutory Notice becomes final without a timely petition being filed as provided in subsection (a)(2), the taxpayer may request that the Department grant a discretionary late hearing as provided in Section 908(b)(2) of the Illinois Income Tax Act [35 ILCS 5/908(b)(2)] or Section 4 of the Retailers' Occupation Tax Act [35 ILCS 120/4] . Such application shall be made to the Chief Administrative Law Judge of the Department's Office of Administrative Hearings, and it shall specify each Statutory Notice at issue and the reasons why a timely petition was not filed, and any other information required by 86 Ill. Adm. Code 200.175. If such request is granted by the Department, the taxpayer shall file a petition with the Tribunal within 60 days and shall attach a copy of the letter granting a discretionary late hearing.

6) Waiver of $500 Filing Fee. In the event of financial hardship, a taxpayer may file an application for waiver of the $500 filing fee. A form for the application will be prescribed by the Tribunal. The application shall be submitted with the petition.

b) Answer.

1) Filing and Service of Answer. The Department shall file an answer and two copies with the Tribunal and serve a copy thereof on the petitioner, if appearing pro se, or the petitioner's representatives, within 30 days after receipt of the Tribunal's notification that the taxpayer has filed a petition in the proper form.

2) Form of Answer. The answer as filed shall contain numbered paragraphs corresponding to the petition and shall contain:

A) a specific admission or denial of each material allegation of fact contained in the petition;

B) affirmative defenses, if any; and

C) the relief sought by the Department.

3) Allegations Deemed Admitted. Material allegations of fact set forth in the petition that are not expressly admitted or denied in the answer shall be deemed to be admitted, unless the Department states in its Answer that it has no knowledge of the allegations sufficient to form a belief, and attaches an affidavit of the truth of the statement of want of knowledge.

4) Failure of Department to Answer. When the Department fails to answer within the prescribed time, the petitioner may make a motion, on notice to the Department, for a determination of default. The administrative law judge designated by the Chief Administrative Law Judge to review the motion shall either grant the motion and issue a default determination, or grant such other relief as is warranted.

c) Amended Pleadings. Either party may amend a pleading without leave at any time before the period for responding to it expires. After such time, a pleading may be amended only with the written consent of the adverse party or with the permission of the Tribunal. The Tribunal shall freely grant consent to amend upon such terms as may be just. Except as otherwise ordered by the Tribunal, there shall be an answer to an amended pleading if an answer is required to the pleading being amended. Filing of the answer or, if the answer has already been filed, the amended answer shall be made no later than 30 days after the filing of the amended petition. The taxpayer may not amend a petition after expiration of the time for filing a petition, if the amendment would have the effect of conferring jurisdiction on the Tribunal over a matter that would otherwise not come within its jurisdiction. An amendment of a pleading shall relate back to the time of filing of the original pleading only as prescribed by Section 2-616 of the Code of Civil Procedure.

Ill. Admin. Code tit. 86, § 5000.310

Adopted by emergency rulemaking at 38 Ill. Reg. 2956, effective January 9, 2014, for a maximum of 150 days; adopted at 38 Ill. Reg. 10673, effective May 1, 2014.