Orr v. Department of Revenue

Orrs’ Save-Mart Grocery, Inc., of Collinsville, Illinois, ceased operation on or about May 1, 1985. Raymond Orr was the sole stockholder in the corporation, and Joseph and Anthony Orr were listed as officers. The corporation filed its last tax return on May 30, 1985. On May 8, 1986, an Illinois Department of Revenue (Department) auditor submitted an amended retailers’ occupation tax return, showing a tax due of $323,723. A final assessment for that amount was issued June 26, 1986. On October 19, 1988, the Department issued a notice of penalty liability to the plaintiffs, Raymond, Joseph, and…