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Frequently Asked Questions

General Questions

1. How formal does a Petition have to be?

Tribunal Rule 5000.310 lays out the basic information required in a Petition. In addition to its own Rules, all filings and proceedings before the Tribunal are governed by the Illinois Supreme Court Rules and the Illinois Code of Civil Procedure. Petitions are not informal protests and should appear in form and substance similar to complaints filed in Illinois Circuit Courts. It is appropriate for a Petition to include a jurisdictional statement, a factual background of the taxpayer’s business particularly as it relates to the alleged errors made by the Department of Revenue, a history of any relevant tax filings and audits, and separately numbered Counts for each claim made by the Petitioner.

2. What should the caption on a Petition look like?

A caption should include the name of the taxpayer and the Department of Revenue. It is not necessary to name the Director of the Department or allege the lawful appointment of the Director. Click here to download a pdf of an appropriate caption.

3. Where should downstate Petitions be filed?

The Tax Tribunal has secured office space in Room 704 of the Stratton Building in Springfield, Illinois in order to conduct business and in-person hearings when appropriate. Currently, however, the space is not set up to be a full-time office and should not be used for mailing purposes. All mailings should be sent directly to the Tribunal’s main office in Chicago.

4. Where can I find sample Petitions or other documents filed with the Tribunal?

The Tribunal provides electronic access to the public of all documents filed with the Tribunal and all court orders and rulings entered for every case. Access is provided free of charge. To view documents, go the Tribunal Home Page and click on the “Electronic Access to Court Documents” button.