Mitchell v. Department of Revenue

PRESIDING JUSTICE GREIMAN

delivered the opinion of the court:

Defendant Patrick Mitchell appeals from the circuit court’s administrative review which affirmed the assessment of the administrative law judge (ALJ) that defendant is liable to the Illinois Department of Revenue (DOR) for penalties totaling $39,774.78 for willful failure to remit employer’s withholding tax payments for 1981, 1982 and the first and fourth quarters of 1983.

Our decision in this case turns upon a determination as to the appropriate section of the Illinois Income Tax Act employed to impose the assessment against…