ILCS » Chapter 35 · Act 1010
Illinois Compiled Statutes

35 ILCS 1010/1-5 (2026)

Statement of purpose

✓ current as of May 2026
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(35 ILCS 1010/1-5)
    Sec. 1-5. Statement of purpose.
    (a) To increase public confidence in the fairness of the State tax system, the State shall provide an independent administrative tribunal with tax expertise to resolve tax disputes between the Department of Revenue and taxpayers prior to requiring the taxpayer to pay the amounts in issue. By establishing an independent tax tribunal, this Act provides taxpayers with a means of resolving controversies that ensures both the appearance and the reality of due process and fundamental fairness.
    (b) The Illinois Independent Tax Tribunal shall provide administrative hearings in all tax matters except those matters reserved to the Department of Revenue or another entity by statute, and shall render decisions and orders relating to matters under its jurisdiction. A Tax Tribunal administrative hearing shall be commenced by the filing of a petition with the Tribunal protesting a tax determination made by the Department of Revenue.
    (c) It is the intent of the General Assembly that this Act foster the settlement or other resolution of tax disputes to the extent possible and, in cases in which litigation is necessary, to provide the people of this State with a fair, independent, and tax-expert forum to determine tax disputes with the Department of Revenue. The Act shall be liberally construed to further this intent.
(Source: P.A. 97-1129, eff. 8-28-12.)

    
Notes of Decisions
Cited in 4 cases, 2018–2020 · leading case: Horsehead Corp. v. Dep't of Revenue, 2019 IL 124155 (Ill. 2019).
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Horsehead Corp. v. Dep't of Revenue, 2019 IL 124155 (Ill. 2019). “35 ILCS 1010/1-5(a) (West 2012). Its function is to resolve disputes between the Department and taxpayers for specified tax liability for amounts exceeding $15,000.”
Horsehead Corp. v. Illinois Dep't of Revenue, 2018 IL App (1st) 172802 (Ill. App. Ct. 2018). “) 35 ILCS 1010/1-5(a) (West 2016). The statutory language reflects an express legislative mandate that the tax tribunal possess and employ tax expertise in resolving tax disputes.”
Horsehead Corp. v. Dep't of Revenue, 2019 IL 124155 (Ill. 2020). “35 ILCS 1010/1-5(a) (West 2012). Its function is to resolve disputes between the Department and taxpayers for specified tax liability for amounts exceeding $15,000.”
Horsehead Corp. v. Dep't of Revenue & the Ill. Indep. Tax Tribunal, 2018 IL App (1st) 172802 (Ill. App. Ct. 2018). “) 35 ILCS 1010/1-5(a) (West 2016). The statutory language reflects an express legislative mandate that the tax tribunal possess and employ tax expertise in resolving tax disputes.”
— 35 ILCS 1010/1-5(a) — 4 cases
Horsehead Corp. v. Dep't of Revenue, 2019 IL 124155 (Ill. 2019). “35 ILCS 1010/1-5(a) (West 2012). Its function is to resolve disputes between the Department and taxpayers for specified tax liability for amounts exceeding $15,000.”
Horsehead Corp. v. Illinois Dep't of Revenue, 2018 IL App (1st) 172802 (Ill. App. Ct. 2018). “) 35 ILCS 1010/1-5(a) (West 2016). The statutory language reflects an express legislative mandate that the tax tribunal possess and employ tax expertise in resolving tax disputes.”
Horsehead Corp. v. Dep't of Revenue, 2019 IL 124155 (Ill. 2020). “35 ILCS 1010/1-5(a) (West 2012). Its function is to resolve disputes between the Department and taxpayers for specified tax liability for amounts exceeding $15,000.”
Horsehead Corp. v. Dep't of Revenue & the Ill. Indep. Tax Tribunal, 2018 IL App (1st) 172802 (Ill. App. Ct. 2018). “) 35 ILCS 1010/1-5(a) (West 2016). The statutory language reflects an express legislative mandate that the tax tribunal possess and employ tax expertise in resolving tax disputes.”
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