The Illinois ICB-2 form is used to make an offer of disposition regarding a proposed assessment or claim denial with the Illinois Department of Revenue. This form is essential for taxpayers looking to settle a tax dispute through the Informal Conference Board (ICB). It allows individuals and businesses to present their case for why the ICB should accept their offer to resolve the matter efficiently.
The Illinois ICB-2 form plays a crucial role in resolving tax disputes between taxpayers and the Illinois Department of Revenue. This form is specifically designed for individuals or businesses looking to make an offer of disposition regarding a proposed assessment or a claim denial. When completing the ICB-2, it is important to understand that the Informal Conference Board (ICB) will only accept an offer if there is genuine uncertainty about the facts or the law involved in the case. Additionally, the ICB must determine that resolving the matter serves the best interests of the State. It is essential to note that this form is not appropriate for those seeking relief solely due to an inability to pay; in such cases, a different process is required. The form requires detailed information, including the taxpayer's identity, the specific offer amount, and any penalties involved. Furthermore, taxpayers must clearly outline the issues they are willing to concede and provide a thorough explanation of why their offer should be accepted. This structured approach not only facilitates clear communication but also aids in the efficient resolution of tax disputes.
What is the purpose of the Illinois ICB-2 form?
The Illinois ICB-2 form is used to make an offer of disposition regarding a proposed assessment or claim denial to the Informal Conference Board (ICB). It is intended for taxpayers who wish to settle a tax dispute with the Illinois Department of Revenue. The ICB may accept the offer if there is legitimate uncertainty regarding the facts or law of the case and if resolving the matter is in the best interests of the State.
Who should complete the ICB-2 form?
This form should be completed by individuals, businesses, or organizations that have received a proposed assessment or claim denial from the Illinois Department of Revenue. It is not intended for those seeking relief solely based on an inability to pay. Such individuals should file a petition with the Board of Appeals after receiving a final assessment.
What information is required to fill out the ICB-2 form?
The form requires the taxpayer's name, address, and contact information. It also asks for identification numbers such as Social Security Number (SSN) and Federal Employer Identification Number (FEIN). Additionally, the taxpayer must provide the amount of the offer, details about any penalties, and a thorough explanation of why the ICB should accept the offer.
How should I determine the amount of my offer?
The offer amount must be a specific net dollar amount that you are willing to settle the tax dispute for. It is important to consider the total assessment and any penalties when determining this amount. Providing a reasonable offer can facilitate negotiations with the ICB.
What happens after I submit the ICB-2 form?
After submission, the ICB will review your offer of disposition. They may accept, reject, or counter your offer. You will receive written notification of the ICB’s decision regarding your submission. It is important to remember that statements made in this process are considered part of good faith negotiations and cannot be used against you in future proceedings.
What should I include in my explanation for the ICB?
Your explanation should be detailed and thorough, outlining the reasons why the ICB should accept your offer. Include any relevant case law, statutes, or regulations that support your position. It is also advisable to reference any documentation that backs your rationale for the offer.
Do I need a representative to submit the ICB-2 form?
No, you do not need a representative to submit the ICB-2 form. However, if you choose to have someone represent you during the informal conference process, you must provide their name and contact information on the form. The representative must be duly authorized under a valid power of attorney.
What should I do if I need help completing the form?
If you require assistance in completing the ICB-2 form or have questions, you can contact the ICB at 312-814-1722. Additionally, further information about the ICB and related regulations can be found on the Illinois Department of Revenue's website.
Where do I send the completed ICB-2 form?
The completed ICB-2 form should be sent to the Informal Conference Board at the Illinois Department of Revenue, located at 100 W. Randolph, #7-341, Chicago, IL 60601. Ensure that the form is properly signed and dated to be considered valid.
Incomplete Identification Information: Failing to provide complete taxpayer identification details, such as name, address, and contact information, can lead to delays or rejection of the form.
Incorrect Offer Amount: Submitting an offer that is not a specific net dollar amount will result in the form being deemed incomplete. Ensure that the offer amount is clear and precise.
Neglecting to Specify Issues: Not clearly identifying all issues being conceded, including the associated dollar amounts, can hinder the ICB's ability to evaluate the offer effectively.
Insufficient Explanation: Providing an inadequate rationale for why the ICB should accept the offer can lead to rejection. A thorough explanation, including legal bases, is essential.
Missing Signatures: Failing to sign the form or having it improperly signed can result in the ICB not considering the offer. Ensure all necessary signatures are present and dated.
Ignoring Submission Guidelines: Not following the specific submission instructions, such as sending the form to the correct address or including required documentation, can delay processing.
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)
Page 1 of 3
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
Page 2 of 3
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.
Page 3 of 3
When filling out the Illinois ICB-2 form, it's essential to approach the process with care. Here’s a list of important dos and don’ts to help ensure your submission is successful.
By following these guidelines, you can navigate the form-filling process with confidence and increase your chances of a favorable outcome.
The Illinois ICB-2 form is crucial for taxpayers looking to settle disputes regarding proposed assessments or claim denials with the Informal Conference Board. In addition to this form, several other documents are often required or helpful during this process. Below is a list of these documents along with brief descriptions of each.
Having these documents prepared and organized can significantly streamline the process of resolving tax disputes with the Informal Conference Board. Each document plays a role in presenting a clear and compelling case, ultimately aiding in the negotiation process.
The following list outlines seven common misconceptions about the Illinois ICB-2 form, along with clarifications for each misconception.
Illinois 1040 Form 2023 - Identification numbers, such as VIN or HIN, must be included for each item reported.
The California Trailer Bill of Sale form is a legal document that records the transfer of ownership for a trailer within the state of California. This form is essential for both the seller and the buyer, ensuring that the transaction is documented and legally binding. For those seeking a template, you can find useful resources at https://templates-guide.com/california-trailer-bill-of-sale-template. Understanding its components and requirements is vital for a smooth transfer process.
Sign My Kid Up for School - Local school policies may impact the transfer based on this information.