Ill. Admin. Code tit. 86 § 850.200
Current through Register Vol. 48, No. 49, December 6, 2024
In any subsequent audit of the taxpayer by the Department, detrimental reliance that is based upon the results of the certified audit that the qualified practitioner conducts, or incorrect or misleading advice that the qualified practitioner gives, is not a defense against the assessment of tax, penalty, or interest.
Ill. Admin. Code tit. 86, § 850.200