Branson v. Department of Revenue

In this appeal we are asked to decide whether a notice of tax penalty liability and the certified record of the Department of Revenue (Department) are sufficient to establish a prima facie case of willful failure to pay retailers’ occupation taxes pursuant to section lSUs of the Retailers’ Occupation Tax Act (Act) (Ill. Rev. Stat. 1991, ch. 120, par. 4521/2 (repealed effective January 1, 1994; replacement provision enacted as section 3—7 of the Uniform Penalty and Interest Act, 35 ILCS 735/3—7)).

Following an administrative hearing, the Department confirmed a tax penalty against plaintiff,…