Section 100.9600 Administrative Review Law (IITA Section 1201)

Section 100

TITLE 86: REVENUE

CHAPTER I: DEPARTMENT OF REVENUE

PART 100 INCOME TAX

SECTION 100.9600 ADMINISTRATIVE REVIEW LAW (IITA SECTION 1201)

Section 100.9600 Administrative

Review Law (IITA Section 1201)

a)         Circuit Court review; application and scope; remand procedure.

IITA Section 1201 states that the provisions of the Administrative Review Law as

contained in Article III of the Code of Civil Procedure [735 ILCS 5/Art. III]

and rules adopted pursuant thereto shall apply to and govern all proceedings

for the judicial review of the Department's final actions under IITA Sections

908(d) and 910(d) and that such actions shall constitute administrative

decisions as defined in Section 3-101 of the Administrative Review Law. (See

Sections 100.9000(c)(2) and 100.9100(b)(1) and (3) of this Part.) The

Administrative Review Act (which should be consulted for completeness) also includes

the following provisions:

Scope of

Review. Every action to review any final administrative decision shall be heard

and determined by the court with all convenient speed. The hearing and

determination shall extend to all questions of law and of fact presented by the

entire record before the court. No new or additional evidence in support of or in

opposition to any finding, order, determination or decision of the

administrative agency shall be heard by the court. The findings and conclusions

of the administrative agency on questions of fact shall be held to be prima

facie true and correct.

[735 ILCS 5/3-110]

Powers of

Trial Court

.

The Circuit Court has power:

Where a hearing has been

held by the agency, to remand for the purpose of taking additional evidence

when from the state of the record of the administrative agency or otherwise it shall

appear that such action is just

ions

of the administrative agency on questions of fact shall be held to be prima

facie true and correct.

[735 ILCS 5/3-110]

Powers of

Trial Court

.

The Circuit Court has power:

Where a hearing has been

held by the agency, to remand for the purpose of taking additional evidence

when from the state of the record of the administrative agency or otherwise it shall

appear that such action is just. However, no remandment shall be made on the ground

of newly discovered evidence unless it appears to the satisfaction of the court

that such evidence has in fact been discovered subsequent to the termination of

the proceedings before the administrative agency and that it could not by the exercise

of reasonable diligence have been obtained at such proceedings; and that such

evidence is material to the issues and is not cumulative.

[735 ILCS

5/3-111]

b)         Where the case is remanded to the Department under the

provisions quoted immediately above for the taking of additional evidence, the Department

in compliance therewith and to the extent appropriate shall reopen and resume the

examination of the return or claim under IITA Section 904(a) (see Sections

100.9300(a), 100.9400(a), and 100.9520(a) of this Part). The informal procedure

shall be made available at the taxpayer's or claimant's option as set forth at

Section 100.9000 of this Part, and if the dispute continues, the investigation and

hearing provided for in IITA Section 914 (see Section 100.9520 of this Part)

shall be reopened and resumed. Any settlement or other disposition stipulated by

the agreement of the parties of any of the adjustments or issues as a result of

the remand prior to or after the resumption of the hearing shall be subject to

the concurrence of the Attorney General and approval of the court; however,

such approval shall not extend to or be considered as a decision on the merits

of the issues by the court

med. Any settlement or other disposition stipulated by

the agreement of the parties of any of the adjustments or issues as a result of

the remand prior to or after the resumption of the hearing shall be subject to

the concurrence of the Attorney General and approval of the court; however,

such approval shall not extend to or be considered as a decision on the merits

of the issues by the court. After the handing down of the Circuit Court

decision the Department as soon as practicable may publish its acquiescence or nonacquiesence

to any part of the court's findings or conclusions decided adversely to the

State and well within the time for taking an appeal shall transmit to the Attorney

General its recommendations for or against taking an appeal. In its litigation positions

and action on decision recommendations, at whatever judicial review level, the

Department shall endeavor to promote and attain legal soundness tempered with practicability

and fairness and coordinated uniformity of application in the interpretations taking

into account overall the views and the interest of taxpayers or claimants and

the state.

c)         Appellate review. The Administrative Review Law also contains

the following provisions:

Any final

decision, order, or

judgment of the

Circuit Court, entered in an

action to review a decision of an administrative agency, is reviewable by

appeal as in other civil cases.

[735 ILCS 5/3-112]