Department of Revenue v. Smith

PRESIDING JUSTICE McCULLOUGH

delivered the opinion of the court:

This is a consolidated appeal stemming from the Department of Revenue’s (Department) decision to discharge Thomas Smith, respondent, an executive in its Compliance and Control Bureau. Respondent violated a written departmental policy requiring employees to file returns and pay taxes in a timely fashion. Respondent failed to file his 1982 and 1983 Illinois income tax returns in a timely fashion and failed to pay his 1982 Illinois taxes when due.

A hearing officer recommended that the discharge be approved by the Civil Service…