Diamond Jim's, Inc. v. Department of Revenue

Miss JUSTICE McGILLICUDDY

delivered the opinion of the court:

This is an appeal from an order of the Circuit Court of Cook County dismissing the plaintiff’s complaint for administrative review. On November 10, 1976, the plaintiff filed its complaint to review two assessments issued by the Department of Revenue of the State of Illinois against the plaintiff for unpaid State Retailers’ Occupation Tax, Municipal Retailers’ Occupation Tax, fraud penalties and statutory interest in the amounts of *34,586.86 and *17,713.01. On January 31, 1977, the Department of Revenue filed a motion to dismiss the…