Branson v. Department of Revenue

In July 1989, the Illinois Department of Revenue (Department) issued notices of penalty liability (NPLs) to plaintiff, Carl E. Branson, and his wife, Bonnie Branson, as responsible parties pursuant to section 13½ of the Retailers’ Occupation Tax Act (Act) (Ill. Rev. Stat. 1991, ch. 120, par. 452½). The penalties assessed related to unpaid taxes, interest, and penalties owed by Carbon, Inc. (Carbon), which operated Branson’s Family Restaurant, from June 1986 through the restaurant’s closing in January 1987. An administrative law judge (ALJ) recommended upholding the penalty assessment against…