Formal notice of deficiency not required to commence protest monies action
By Fred Marcus & Jennifer Zimmerman
State and Local Taxation,
September 2006
In National City Corporation v. Department of Revenue, 1-04-2907 (Ill. App. Ct., May 22, 2006),the Illinois Appellate Court, First District, has held that the “ripeness” doctrine does not preclude a taxpayer from filing a protest monies action after it received a notice of proposed deficiency for income taxes from the Illinois Department of Revenue (“Department”), but before it received a notice of deficiency that would trigger its right to administrative protest and review.
Spot an error in your article? Contact Celeste Niemann at cniemann@isba.org. For information on obtaining a copy of an article, visit the ISBA Newsletters page.
Select a Different Author
