Hollinger International, Inc. v. Bower

This appeal arises from an administrative review action filed by plaintiff-appellee, Hollinger International, Inc. (Hollinger), against the defendant-appellant, the Illinois Department of Revenue (Department). The Department assessed certain penalties against Hollinger under section 1005(a) of the Illinois Income Tax Act (35 ILCS 5/1005(a) (West 2000)) (Income Tax Act) due to Hollinger’s underpayment of estimated income tax for the first and second quarters of 1998. Hollinger paid the penalties assessed but sought a refund on the ground that its reliance upon the advice of its accountant…