The Illinois ICB-2 form is a document used to make an offer of disposition regarding a proposed tax assessment or claim denial to the Informal Conference Board (ICB). This form serves as a means for taxpayers to settle disputes with the Illinois Department of Revenue by presenting their case for reconsideration. If you're navigating a tax issue, consider filling out the form by clicking the button below.
The Illinois ICB-2 form serves as a crucial tool for taxpayers seeking to resolve disputes with the Illinois Department of Revenue regarding proposed assessments or claim denials. This form allows individuals and businesses to present an offer of disposition to the Informal Conference Board (ICB), aiming for a settlement that acknowledges the uncertainty surrounding the facts or laws of their case. It is essential to note that the ICB will only consider such offers if it deems that settling the dispute serves the best interests of the State. The form requires detailed information, including the taxpayer's identity, the specifics of the offer, and a thorough explanation of why the ICB should accept it. Taxpayers must be cautious not to use this form for offers based solely on an inability to pay; such cases require a different approach. Completing the ICB-2 form accurately and submitting it in a timely manner can significantly influence the outcome of a tax dispute, making it imperative for taxpayers to understand its requirements fully.
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Understanding the Illinois ICB-2 form can be challenging, and several misconceptions often arise. Here’s a breakdown of nine common misunderstandings regarding this important document:
This form is applicable to both individuals and businesses. Any taxpayer facing a proposed assessment or claim denial can use it.
Every submission must include a specific net dollar amount. Leaving this blank can lead to rejection of your offer.
Submitting the form does not guarantee acceptance. The ICB will review the offer and may accept, reject, or counter it based on their assessment.
This form is not intended for offers based solely on financial hardship. In such cases, you should file a petition with the Board of Appeals instead.
Providing a thorough explanation of why the ICB should accept your offer is crucial. This includes outlining the factual and legal basis for your position.
Proper signatures from the taxpayer or their representative are mandatory. An unsigned form will not be considered.
It is essential to clearly identify all issues you are conceding and the associated dollar amounts. The ICB will only consider what you explicitly state.
Timeliness is critical. Ensure you submit your form within the specified timeframe following the receipt of your notice.
Statements made during the completion of this form are considered part of good faith negotiations and cannot be used against you in further proceedings.
Addressing these misconceptions can help streamline the process and increase the likelihood of a successful resolution to your tax dispute.
Illinois Department of Revenue
ICB-2 Offer of Disposition of a Proposed Assessment or Claim Denial
Read this information first
You should complete and submit this form if you are making an offer of disposition with the Informal Conference Board (ICB) to settle a tax dispute with the department for a proposed assessment or claim denial. The ICB may accept an offer of disposition settling a tax dispute only where the ICB finds that there is legitimate uncertainty regarding the facts or law in the case and if it would be in the best interests of the State for the ICB to resolve the matter at this time.
Note: Do not complete this form if you are making an offer in compromise based on the inability to pay. If you are seeking relief from your tax liability based only on your inability to pay, you should file a petition with the Board of Appeals after a final assessment of the tax has been issued.
Step 1: Identify yourself, your business, or your organization
1
Taxpayer’s name
_________________________________
2
Current address
Street address
City
State
ZIP
Daytime phone no. (____)___________________________
Fax no.
(____)____________________________
3
Contact person
(For business or organization)
4 SSN ___ ___ ___ - ___ ___ - ___ ___ ___ ___
Social Security number
5 FEIN ___ ___ - ___ ___ ___ ___ ___ ___ ___
Federal employer identification number
6Account ID _________________________________________
7License no. _________________________________________
8Write the audit ID or track number from the notice you received.
______________________________________________
9If someone will represent you during the informal conference process, complete the following:
Daytime phone no. (____)____________________________
Representative’s name _____________________________
Daytime phone no. (____)_________ Fax no.(____)__________
Step 2: Please provide the following information
1 Write the amount of your offer. (This amount must be a specific net dollar amount.) $______________________
2Write the penalty type(s)._________________________________________ Write the amount of penalty. $______________________
3Identify all issues to be conceded, in whole or in part, by the taxpayer or by the Illinois Department of Revenue. Include the total dollar amount associated with each issue and the dollar amount being offered to settle that specific issue. Attach additional sheets, if necessary.
____________________________________________________________________________________________________________
Disclosure of this information is VOLUNTARY. This form has been approved by the Forms Management Center. IL-492-3508
ICB-2 (R-08/10)
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4Explain why the ICB should accept your offer of disposition. Please be as complete and thorough as possible in explaining your reasons. Include all factual and legal basis to support your position and offer of disposition. Attach additional sheets, if necessary.
Step 3: Taxpayer or taxpayer’s representative must sign below
If signing as a corporate officer, partner, fiduciary, or individual on behalf of the taxpayer, I certify that I have the authority to execute this request on behalf of the taxpayer.
__________________________________________________ _____/_____/_____ _________________________________________
Taxpayer’s signatureTitle, if applicable DatePrint taxpayer’s name (if corporation, print duly authorized officer’s name)
________________________________________________
_____/_____/____
Taxpayer’s representative’s signature*
Title, if applicable
Date
*Representative must be duly authorized under valid power of attorney.
If you are not submitting this disposition with Form ICB-1, you may send it to:
Informal Conference Board
100 W. Randolph, #7-341
Chicago, IL 60601
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Form ICB-2 Instructions
General Information
You should complete and submit Form ICB-2, Offer of Disposition of a Proposed Assessment or Claim Denial, if you are making an offer of disposition to the ICB. You may submit this completed form with your Form ICB-1, Request for Informal Conference Board Review.
The ICB will consider an offer of disposition to settle a tax dispute only in those situations where the ICB determines that it is not in the best interests of the department to issue the assessment, or claim denial.
Your Form ICB-2 may be accepted, rejected, or countered by the ICB. You will be notified in writing of the ICB’s decision with regard to your offer.
Note: The statements you make in completing Form ICB-2 are considered to be made in the course of good faith negotiations and will not be admissible against you in any further proceedings with regard to the matter in controversy.
Lines 1 and 2 — Write your name and address as it appears on your Notice of Proposed Deficiency, Notice of Proposed Liability, Notice of Proposed Claim Denial, or Notice of Proposed Liability and Claim Denial.
Line 3 — If you are a business or an organization, please write the name of the contact person and a daytime phone number.
Lines 4 through 8 — Write all identification numbers applicable to you.
Line 9 — Write the audit ID or track number that appears on the face of your Notice of Proposed Deficiency, Notice of Proposed Liability, Notice of Proposed Claim Denial, or Notice of Proposed Liability and Claim Denial.
Line 10 — If someone will represent you during the informal conference process, write the representative’s name, daytime phone number, and fax number on the lines provided.
Line 1 — Write the amount you are offering to settle the tax dispute. This amount must be a specific net dollar amount.
Line 2 — If you are requesting the ICB to consider a waiver of penalty or penalties as part of your offer, write the penalty type(s) and the amount of penalty.
Line 3 — You must identify all issues you propose to be conceded by you or by the department as part of your offer. You also must identify the total dollar amount you were assessed on each of your issues and the specific dollar amount you are offering to settle each issue. If you need more space, you may attach additional sheets of paper.
Line 4 — You must provide an explanation of the reasons why the ICB should accept your offer. Please be as complete and thorough as possible in explaining your reason. Your explanation should include all case law, statutory, regulatory, or other legal bases which support your position that the proposed audit adjustment is incorrect and should be settled by the ICB. Any documentation supporting your rationale should be included and referenced in your explanation. If you need more space, you may attach additional sheets of paper.
Form ICB-2 must be properly signed and dated by you or your representative. The ICB will not consider any offer of disposition that is not properly signed.
If you need additional assistance or information
If you need assistance in completing this form or have any questions, you may call the ICB at 312 814-1722.
For additional information about the ICB, please refer to 86 Ill. Adm. Code Part 215, Informal Conference Board. A copy of these regulations may be found by visiting our web site at
tax.illnois.gov.
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When filling out the Illinois ICB-2 form, it’s essential to follow certain guidelines to ensure your submission is complete and accurate. Below is a list of things you should and shouldn’t do:
After gathering the necessary information, you are ready to fill out the Illinois ICB-2 form. This form is essential for making an offer of disposition regarding a tax dispute. Follow the steps carefully to ensure all required information is accurately provided.
Once the form is completed, it can be submitted to the Informal Conference Board at the Illinois Department of Revenue. Ensure that all information is accurate and all required signatures are present to avoid delays in processing your offer.