HB5192 Summary

• Establishes the Illinois Independent Tax Tribunal as an independent state agency to hear and resolve tax disputes between the Department of Revenue and taxpayers before requiring payment, effective July 1, 2013.

• Creates a tribunal with up to 4 administrative law judges (including a Chief Judge appointed by the Governor with Senate consent) to conduct de novo hearings on tax assessments, claims denials, and penalty disputes for amounts exceeding $15,000.

• Maintains principal offices in both Sangamon and Cook Counties, with authority to hold hearings statewide; taxpayers over 100 miles from these offices may request alternate locations.

• Applies to tax disputes under 20+ Illinois tax laws including income tax, sales tax, cigarette tax, and hotel occupation tax; excludes property tax assessments and finalized tax matters.

• Authorizes the tribunal to assess filing fees ($500 per petition), conduct discovery and mediation, render written decisions within 90 days, and allows judicial review of final decisions in Illinois Appellate Court.