Illinois Omitted Assessment Legal Defense is a type of defense used to challenge the assessment of taxes by the Illinois Department of Revenue. This type of defense can be used when a taxpayer believes that a tax assessment is incorrect or unjustified. It is essential to understand the various types of Illinois Omitted Assessment Legal Defense available. The first type of Illinois Omitted Assessment Legal Defense is the “Statutory Challenge Defense.” This defense challenges the assessment on the grounds that the tax assessment was not issued in accordance with the applicable tax laws and regulations. The taxpayer must prove that the assessment was issued beyond the statute of limitations or that the assessment was issued without proper notice and opportunity to be heard. The second type of Illinois Omitted Assessment Legal Defense is the “Estoppel Defense.” This defense argues that the taxpayer is not liable for the assessment because the Department of Revenue has failed to act in accordance with its own established procedures. This defense can be used when the taxpayer believes that the Department of Revenue has not followed its own procedures or has provided incorrect information or guidance. The third type of Illinois Omitted Assessment Legal Defense is the “Equity Defense.” This defense argues that the assessment is unfair, unreasonable, or unjustified based on the particular circumstances of the taxpayer. This defense can be used when the taxpayer believes that the assessment is based on inaccurate or incomplete information and that the Department of Revenue has acted arbitrarily or capriciously. Finally, the fourth type of Illinois Omitted Assessment Legal Defense is the “Constitutional Challenge Defense.” This defense argues that the assessment violates the constitutional rights of the taxpayer. This defense can be used when the taxpayer believes that the assessment was issued in a manner that violates the protections guaranteed by the United States Constitution.