McLean v. Department of Revenue

Defendant, Illinois Department of Revenue, issued a notice of penalty tax liability for the period of March 1991 through April 1992, excluding May 1991, against plaintiff, Daniel McLean, the chairman and majority stockholder of Chicago Kitchen Corporation (Corporation), in connection with the Corporation’s unpaid taxes, penalties and interest under section 13 1/2 of the Retailers’ Occupation Tax Act (ROTA) (Ill. Rev. Stat. 1991, ch. 120, par. 452 1/2). Plaintiff divided his tax liability period into two periods, the first covering the period between March 1991 and January 1992, and the second…