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Illinois Tax Tribunal

Your Options to Dispute Department Findings

The following taxes are not covered under the Illinois Independent Tax Tribunal and may only be protested with the Department of Revenue:

You have another option available to you if you are under audit. If you do not agree with the results and the audit is not yet closed, you have the option to request a review with the Informal Conference Board (ICB). The purpose of the ICB is to review adjustments proposed by the Department’s Audit Bureau before a notice is issued. The ICB process allows you the opportunity to resolve disagreements after a liability has been proposed but before the formal protest and administrative hearing or tax tribunal process. For more information, see PIO-58, Informal Conference Board Review.

If you went through the administrative hearing or tax tribunal process and do not agree with the outcome, you may appeal the decision. Decisions of the administrative hearings with the Illinois Department of Revenue may be appealed to the Illinois circuit court. Decisions of the Illinois Independent Tax Tribunal may be appealed to the Illinois appellate court.

If all other forms of protest have been exhausted (i.e., administrative hearing or Tax Tribunal decision and any appeal of that decision to the courts) or the time allowed for taking such action has expired, you may petition the Board of Appeals (BOA). The purpose of the BOA is to ensure that we have treated you fairly and provide relief when appropriate. The BOA does not have the authority to redetermine your final liability or to review administrative hearings, Tax Tribunal decisions, or any appeal of that decision to the courts. The BOA has the authority to waive penalties and interest and to reduce a tax liability if it is likely the full debt cannot be collected.

Contact the Illinois Independent Tax Tribunal using the following contact information:

Illinois Independent Tax Tribunal
160 N. LaSalle Street   Room N506
Chicago, Illinois 60601

Phone: 312 814-4285
Fax: 312 814-4768
Email: ITT.TaxTribunal@illinois.gov