The Illinois Summons in Administrative Review is a document used by the Illinois Department of Revenue to notify a taxpayer of a pending administrative review of their taxes. This document informs the taxpayer of the reason for the review, the process, and the deadline for submitting documents and other information. There are three types of Illinois Summons in Administrative Review: General Summons, Notice of Review, and Notice of Audit. The General Summons is used to initiate an administrative review of a taxpayer’s returns, and can include a request for additional information. A Notice of Review is issued when a taxpayer has failed to submit requested information within the required timeframe, and is used to notify the taxpayer that the administrative review will continue without the requested information. Finally, a Notice of Audit is used to notify a taxpayer that a full audit of their returns is necessary.