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About IDOR

Abusive Shelters

Abusive Tax Avoidance Transactions

Illinois has joined the IRS and 48 states in a cooperative effort to identify participants and promoters of potentially abusive tax avoidance transactions, commonly known as abusive tax shelters. As part of this effort, Illinois has:

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Tax Shelter Updates

General Information

Penalties and Interest

For questions about penalties and interest, please see Pub-103, Penalties and Interest for Illinois Taxes.

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