ILCS » Chapter 20 · Act 2520
Illinois Compiled Statutes

20 ILCS 2520/5 (2026)

Taxpayer's suits

✓ current as of May 2026
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(20 ILCS 2520/5) (from Ch. 120, par. 2305)
    Sec. 5. Taxpayer's suits. Taxpayers have the right to sue the Department of Revenue if such Department intentionally or recklessly disregards tax laws or regulations in collecting taxes. The maximum recovery for damages in such a suit shall be $100,000. If a taxpayer's suit is determined by the court to be frivolous the court may impose a penalty on the taxpayer not to exceed $10,000 to be collected as a tax.
(Source: P.A. 86-176; 86-189.)

    
Notes of Decisions
Cited in 1 case, 2002–2002 · leading case: Claxton v. United States (In Re Claxton), 273 B.R. 174 (Bankr. N.D. Ill. 2002).
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Claxton v. United States (In Re Claxton), 273 B.R. 174 (Bankr. N.D. Ill. 2002). “Additionally, Plaintiff could bring suit under the Illinois Taxpayers’ Bill of Rights Act 20 ILCS 2520/5, which allows suits against the State of Illinois for violations of the state’s tax laws and regulations.”
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