Schuman v. Department of Revenue

After an administrative hearing the Department of Revenue entered an assessment against appellees under the Retailers’ Occupation Tax Act and Municipal Retailers’ Occupation Tax Act. In an administrative review proceeding the circuit court of Cook County affirmed the assessment. About five months thereafter appellees filed a petition to vacate the final judgment of the circuit court on the sole ground that the final assessment had not been signed by the Director of Revenue. The court granted the motion and vacated the judgment and the Department appealed. We reversed the judgment of the trial…