Randy's House of Steele, Inc. v. Allphin

This case involves an appeal from a trial court order reversing a decision of the Department of Revenue (Department) which had issued a tax assessment against plaintiff in the amount of *7,279.56. We reverse on the ground that the trial court lacked jurisdiction, in this case, to review the decision of the Department of Revenue.

In October 1973 the Department of Revenue conducted an audit of Randy’s House of Steele for the three-year period of July 1970 to June 1973 for the purpose of determining whether plaintiff owed additional Illinois retailers’ occupation tax and Du Page County retailers’…