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Abusive Tax Avoidance Transactions

The Illinois Department of Revenue (IDOR), the Internal Revenue Service (IRS), and 48 other state taxing agencies work in a cooperative effort to identify participants and material advisors of abusive tax avoidance transactions, also known as abusive tax shelters. As part of this effort, Illinois has:

  • Enacted penalties and additional reporting requirements for both use and promotion of abusive tax shelters;
  • Entered into agreements to exchange information with the IRS and various other state taxing agencies to create and maintain a database of taxpayers participating in abusive tax shelter activity; and
  • Agreed to work with the IRS and other state taxing agencies in sharing client lists from material advisors who market abusive tax shelters.

General Information

Legislation and Regulations

More Information


  • Call us weekdays from 8:00 a.m. to 5:00 p.m. at: 1 800 732-8866
  • Write to our Abusive Tax Avoidance Transactions address at:
    PO BOX 19029
    SPRINGFIELD IL 62794-9029