As of August 2012, Illinois now has an official tax court–although it won’t begin operating until July 1, 2013. The official name of the tax court is the Illinois Independent Tax Tribunal. The Tribunal will operate closer to a courtroom setting rather than the much looser current system of hearings conducted by the Illinois Department of Revenue.
Several other states have preceded Illinois in creating official tax courts to resolve tax disputes of state tax matters including state income tax, use tax, sales tax, and other state tax matters.
For more information on the Illinois Independent Tax Tribunal, state tax controversies and disputes, or other tax law concerns, contact Horowitz Law Offices.