H.D., Ltd. v. Department of Revenue

Plaintiff, H.D., Ltd., appeals from an order of the circuit court of Lake County in an administrative review action. The order affirmed a decision of the Illinois Department of Revenue (Department) that plaintiff owed retailer’s occupation tax (ROT) deficiencies and entered judgment assessing plaintiff $65,854.66 for ROT deficiencies, interest, and penalties.

Plaintiff raises the following issues on appeal: (1) whether the circuit court erred when it denied plaintiffs motion for a default judgment and allowed the Department to enter its appearance and file its answer after the statutorily…