Figgie International, Inc. v. Department of Revenue

PRESIDING JUSTICE GREEN

delivered the opinion of the court:

Following an administrative hearing, on March 19, 1986, a hearing officer recommended that notices of tax liability sent by defendant Illinois Department of Revenue (Department) to divisions of plaintiff Figgie International, Inc., not be reduced. The basis for his recommendation was that plaintiff had voluntarily participated in an amnesty program, which now precluded the officer from deciding the merits of plaintiff’s protests with regard to those tax liabilities. Defendant then issued final tax assessments to plaintiff. Pursuant to…