Six-Bros. King Drive Supermarket, Inc. v. Department of Revenue

JUSTICE McNAMARA *

delivered the opinion of the court;

Plaintiff, Six-Brothers King Drive Supermarket, sought judicial review of final tax assessments made by defendant Illinois Department of Revenue (the Department). The trial court dismissed the cause for want of jurisdiction due to plaintiff’s failure to file the required appeal bond, and the court entered judgment in defendant’s favor. Plaintiff appeals.

On December 2, 1981, the taxpayer was issued a notice of tax liability for retailers’ occupation and municipal retailers’ occupation tax deficiencies of $325,703, civil fraud penalty of…