Chet's Vending Service, Inc. v. Department of Revenue

Following a field audit of the books and records of plaintiff, Chet’s Vending Service, Inc., defendant, the Department of Revenue, issued a notice of tax liability under both the Illinois Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1971, ch. 120, par. 440 et seq.) and the Illinois Use Tax Act (Ill. Rev. Stat. 1971, ch. 120, par. 439.1 et seq.) for the period July 1, 1971, through October 31, 1974. Plaintiff filed a timely protest to the notice, and the matter was set for hearing before one of defendant’s hearing referees. Plaintiff tendered payment of the use tax deficiency, and following…