Oak Liquors, Inc. v. Zagel

The plaintiff, Oak Liquors, Inc., brought an action in the circuit court of Cook County to review an administrative decision of the defendant, James B. Zagel, Director of the Illinois Department of Revenue (the Department), denying the plaintiff’s application for a rehearing concerning its tax liability. The court affirmed the denial of the application. The plaintiff appeals, alleging that the Department exceeded its statutory and regulatory authority in requiring a good faith deposit as a condition to granting a taxpayer’s application for a rehearing.

The facts in this appeal are undisputed.…