# 86 Ill. Adm. Code 100.9600: Section 100.9600 Administrative Review Law (IITA Section 1201)

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P_S100_9600

## Section

- **Citation:** 86 Ill. Adm. Code 100.9600
- **Heading:** Section 100.9600 Administrative Review Law (IITA Section 1201)
- **Jurisdiction:** Illinois
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Administrative Code / Title 86  /  / Part   / Section 100.9600 Administrative Review Law (IITA Section 1201)

## Text

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]

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P_S100_9600. Check the current official text before relying on it. Not legal advice.