Illinois Summons In Administrative Review is a legal document issued by the Illinois Department of Revenue (IDOL) to a taxpayer when they are alleged to have failed to comply with a tax law or regulation. The Summons requires the taxpayer to appear in person before an administrative law judge (ALJ) of the IDOL to answer questions regarding the alleged violation. Depending on the situation, the Summons may be issued for the purpose of an audit, assessment, or collection of taxes. There are two types of Illinois Summons In Administrative Review: Form IL-45 and Form IL-46. Form IL-45 is the Summons for an audit, while Form IL-46 is the Summons for an assessment or collection of taxes. The Summons requires the taxpayer to appear in person at the IDOL’s office, or a designated hearing site, for the administrative review hearing. At the hearing, the ALJ will consider the evidence and testimony presented by the taxpayer and the IDOL to make a decision regarding the alleged violation. The taxpayer may also be required to make a payment of any taxes or penalties that are owed.
Illinois Summons In administrative Review
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Amended Rule 102 also states that a copy of the summons must be sent by mail to the address of defendant's/respondent's last known residence, and a proof of service must be filed when sending a summons electronically.
The receipt for certified or registered mail shall state the name and address of the addressee, and the date of mailing, and shall be filed by the clerk.
A small claim shall be tried by the court unless a jury demand is filed by the plaintiff at the time the action is commenced or by the defendant not later than the date he is required to appear.
If any motion is not called for hearing within 90 days, and in criminal cases within 30 days, from the date of filing, the court may set the motion for hearing and, upon hearing, may enter an order overruling or denying the motion by reason of the delay.
Rule 286 - Appearance and Trial (a) Unless the "Notice to Defendant" (see Rule 101(b)) provides otherwise, the defendant in a small claim must appear at the time and place specified in the summons and the case shall be tried on the day set for appearance unless otherwise ordered.
Rule 101(d) summons must be served within 30 days after its date. A rule 101(d) summons covers all other summons where the defendant must file an answer or appear within 30 days.
Every action to review a final administrative decision shall be commenced by the filing of a complaint and the issuance of summons within 35 days from the date that a copy of the decision sought to be reviewed was served upon the party affected by the decision, except that in municipalities with a population of 500,000
The court shall conduct the voir dire examination of prospective jurors by putting to them questions it thinks appropriate touching upon their qualifications to serve as jurors in the case on trial.
