Estate of Young v. Department of Revenue

PRESIDING JUSTICE COUSINS

delivered the opinion of the court:

Wayne and Alan Young were president and- vice-president, respectively, as well as the owners, of Power Lift, Inc. (Power Lift). The Illinois Department of Revenue (the Department) assessed a penalty against Wayne, Alan and another officer of Power Lift for wilfully failing to pay the corporation’s obligations under the Retailers’ Occupation Tax Act (ROT Act) (35 ILCS 120/1 et seq. (West 1996)). They challenged their personal liability, and a hearing was held before an administrative law judge (ALJ). Wayne died and his estate was…