IN THE ILLINOIS INDEPENDENT TAX TRIBUNAL

[Case No. __]

[PETITIONER LEGAL NAME],
Petitioner,

v.

ILLINOIS DEPARTMENT OF REVENUE,
Respondent.

PETITION FOR REVIEW OF NOTICE OF TAX [LIABILITY / DEFICIENCY]

(“State Tax Appeal Petition”)

Effective Date: [DATE]
Governing Law: Illinois state tax law
Forum: Illinois Independent Tax Tribunal (“Tribunal”)

[// GUIDANCE: File the original and two (2) copies with the Tribunal Clerk within 60 days after the Department issues the final assessment. Attach a complete copy of the challenged notice and the Department’s final administrative decision.]

TABLE OF CONTENTS

I. Document Header
II. Definitions
III. Operative Provisions
IV. Representations & Warranties
V. Covenants & Restrictions
VI. Default & Remedies
VII. Risk Allocation
VIII. Dispute Resolution
IX. General Provisions
X. Execution Block

I. DOCUMENT HEADER

A. Parties
1. Petitioner: [PETITIONER LEGAL NAME], an [ENTITY TYPE] organized under the laws of [STATE OF FORMATION], taxpayer identification no. [FEIN / SSN].
2. Respondent: Illinois Department of Revenue (“Department”).

B. Recitals
1. The Department issued a Notice of Tax [Liability/Deficiency] dated [NOTICE DATE] assessing $[AMOUNT] in [TAX TYPE] tax, plus penalties and interest (the “Assessment”).
2. Petitioner timely files this Petition pursuant to the Illinois Independent Tax Tribunal Act of 2012, 35 ILCS 1010/1-1 et seq., and applicable Department regulations.
3. Filing this Petition automatically stays enforced collection of the Assessment unless and until the Tribunal enters a final order, except in the case of a jeopardy assessment.

II. DEFINITIONS

For purposes of this Petition:

“Act” means the Illinois Independent Tax Tribunal Act of 2012, 35 ILCS 1010/1-1 et seq.
“Assessment” has the meaning provided in Recital B.1.
“Burden of Proof” means the taxpayer’s obligation to establish by a preponderance of the evidence that the Assessment is erroneous, except as to fraud penalties, for which the Department bears the burden of proof.
“Collection Stay” has the meaning provided in Recital B.3.
“Department” has the meaning provided in Section I.A.2.
“Petitioner” has the meaning provided in Section I.A.1.
“Tribunal” has the meaning provided in the Governing Law clause above.

[// GUIDANCE: Keep the list alphabetical; add defined terms as needed.]

III. OPERATIVE PROVISIONS

1. Jurisdiction & Timeliness
   a. Petitioner invokes the Tribunal’s exclusive original jurisdiction under the Act.
   b. This Petition is filed within sixty (60) days after the Assessment was issued, rendering it timely.

2. Statement of Facts
   a. Petitioner’s principal place of business is [ADDRESS].
   b. Petitioner’s tax periods at issue are [PERIODS].
   c. The Department’s field audit findings are summarized as follows: [INSERT BRIEF SUMMARY].

3. Legal Bases for Appeal
   a. Count I – Statutory Misapplication: [STATE BASIS].
   b. Count II – Constitutional/Due Process Error: [STATE BASIS].
   c. Count III – Penalty Abatement: [STATE BASIS].

4. Relief Requested
   Petitioner respectfully requests that the Tribunal:
   i. Vacate or reduce the Assessment in the amount of $[AMOUNT];
   ii. Abate associated penalties and interest;
   iii. Direct the Department to cancel all collection action during pendency; and
   iv. Grant such further relief as justice requires.

5. Conditions Precedent
   All administrative protest prerequisites have been satisfied or waived.

IV. REPRESENTATIONS & WARRANTIES

1. Accuracy of Information
   Petitioner represents that all factual statements herein and in attached exhibits are true, correct, and complete to the best of Petitioner’s knowledge and belief.

2. Standing
   Petitioner is the taxpayer of record for the Assessment and is authorized to prosecute this appeal.

3. Authority
   The individual signing this Petition has full authority to bind Petitioner.

4. Survival
   The representations and warranties in this Section survive dismissal, settlement, or final adjudication.

V. COVENANTS & RESTRICTIONS

1. Document Exchange
   Petitioner shall provide the Department with all non-privileged documents supporting this Petition within thirty (30) days of service of the Department’s written request.

2. Witness Disclosure
   Petitioner shall disclose intended witnesses and summaries of testimony no later than sixty (60) days before the scheduled hearing.

3. Notice of Settlement Discussions
   The parties shall promptly notify the Tribunal of any settlement conference or alternative dispute resolution session.

VI. DEFAULT & REMEDIES

1. Events of Default
   a. Failure to prosecute the Petition;
   b. Failure to comply with Tribunal discovery orders;
   c. Non-appearance at duly noticed hearings.

2. Cure Period
   The Tribunal may allow a ten-(10-) day cure period before dismissal for default, unless expedited circumstances warrant immediate action.

3. Remedies
   Upon default, the Tribunal may dismiss the Petition with prejudice, lift the Collection Stay, and permit immediate enforcement of the Assessment.

4. Attorneys’ Fees & Costs
   Each party bears its own fees and costs absent statutory provision to the contrary.

VII. RISK ALLOCATION

1. Burden of Proof
   Petitioner acknowledges and accepts the statutory Burden of Proof.

2. Limitation of Liability
   The Department’s liability is limited to the amount of tax, interest, and penalties improperly assessed, if any.

3. Indemnification
   Petitioner shall indemnify and hold the Department harmless from any third-party claims arising from Petitioner’s disclosure of confidential taxpayer information.

4. Force Majeure
   Filing and procedural deadlines may be extended by the Tribunal for events of force majeure (e.g., Acts of God, government shutdowns).

VIII. DISPUTE RESOLUTION

1. Governing Law
   This matter is governed exclusively by Illinois state tax law.

2. Forum Selection
   The Illinois Independent Tax Tribunal shall retain exclusive jurisdiction.

3. Arbitration (Limited)
   The parties may, by written agreement approved by the Tribunal, submit discrete factual issues to binding arbitration under the Tribunal’s ADR program.

4. Jury Waiver
   The parties acknowledge that the Tribunal is an administrative forum with no jury availability; any right to a jury trial is knowingly waived.

5. Injunctive Relief
   The Collection Stay shall remain in effect until final, non-appealable disposition of this Petition, except as otherwise ordered for jeopardy assessments.

IX. GENERAL PROVISIONS

1. Amendment
   This Petition may be amended once as a matter of right within thirty (30) days of filing; further amendments require leave of Tribunal.

2. Assignment
   Rights under this Petition are personal to Petitioner and may not be assigned without Tribunal approval.

3. Successors & Assigns
   This Petition binds and benefits the parties and their respective successors and permitted assigns.

4. Severability
   If any provision is declared invalid, the remainder shall remain in full force.

5. Integration
   This Petition, together with all exhibits, comprises the entire pleading; no prior statements shall vary its terms.

6. Counterparts
   This Petition may be executed in counterparts, each deemed an original.

7. Electronic Signatures
   Signatures transmitted electronically shall be deemed originals for all purposes.

X. EXECUTION BLOCK

IN WITNESS WHEREOF, the undersigned have executed this Petition as of the Effective Date.

*Service upon the Department is accomplished by filing and serving the Petition in accordance with Tribunal rules; no Department signature is required.

VERIFICATION

I, [NAME], being duly sworn, state that I am [CAPACITY, e.g., Chief Financial Officer] of Petitioner and that I have examined the foregoing Petition and the statements contained herein are true, correct, and complete to the best of my knowledge and belief.

[NAME]
Date: ___

Subscribed and sworn before me this ___ day of ____, 20__.

Notary Public

My Commission Expires: _____

[// GUIDANCE: Attach the following exhibits—
A. Copy of Notice of Tax Liability/Deficiency
B. Department’s Final Administrative Decision (if any)
C. Computation schedules supporting contested amounts
D. Power of Attorney (Form IL-2848) if the Petition is filed by a representative]