Administrative Hearings - Income Tax

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2008
	IT 08-05	Federal Change (Individual)
	IT 08-04	Statute of Limitations Application
	IT 08-03	Amnesty Eligibility
	IT 08-02	Unreported/Underreported Income (Fraud Application)
	IT 08-01	Non-Filers (Income Tax)

2007
	IT 07-06	Reasonable Cause on Application of Penalties
	IT 07-05	Federal Change (Individual)
	IT 07-04	Income Earned in Illinois/Individual Residency
	IT 07-03	Math Error in Calculation of Return(s) Filed
	IT 07-02	Responsible Corporate Officer - Failure to File and Pay Tax
	IT 07-01	Federal Change (Individual)

2006
	IT 06-20	Federal Change (Individual) Commerce Clause (U.S. Const.) Controversy
	IT 06-19	Income Earned In Illinois/Individual Residency Non-Filers (Income Tax)
	IT 06-18	Amnesty Eligibility
	IT 06-17	Non-Filers (Income Tax)
	IT 06-16	Non-Filer (Failure To File Returns - Extends Limit)
	IT 06-15	Reasonable Cause on Application of Penalties
	IT 06-14	Books and Records Insufficient
	IT 06-13	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 06-12	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 06-11	Non-Filers (Income Tax)
	IT 06-10	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 06-09	Net Operating Loss Carryback
	IT 06-08	Non-Filers (Income Tax)
	IT 06-07	Federal Preemption
	IT 06-06	Withholding Tax - Failure to File Return/Make Payment
	IT 06-05	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 06-04	Federal Change (Individual)
	IT 06-03	Statute of Limitations Application
	IT 06-02	Federal Change (Individual)
	IT 06-01	Responsible Corporate Officer - Failure to File or Pay Tax

2005
	IT 05-11	Federal Change (Individual)
	IT 05-10	Federal Change (Individual)
	IT 05-09	Responsible Corporate Officer – Failure to File or Pay Tax
	IT 05-08	Non-filers (Income Tax)
	IT 05-07	Federal Change (Individual) - Reasonable Cause on Application of Penalties
	IT 05-06	Federal Change (Individual)
	IT 05-05	Unitary - Inclusion of Company(ies) in a Unitary Group
	IT 05-04	Federal Change (Individual)
	IT 05-03	Non-filers (Income Tax)
	IT 05-02	Income Earned in Illinois/Individual Residency
	IT 05-01	Federal Change (Individual)

2004
	IT 04-11	Net Operating Loss Carryback
	IT 04-10	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 04-09	Statute of Limitations
	IT 04-08	Net Operating Loss Carryback
	IT 04-07	Unitary - Inclusion of Company(ies) in a Unitary Group/Qualified Property
	IT 04-06	Investment Tax Credit
	IT 04-05	Validity of Regulation/Commerce Clause (U.S. Constitution) Controversy
	IT 04-04	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 04-03	Net Operating Loss (General)
	IT 04-02	Claim Issues - Properly and Timely Filed
	IT 04-01	Unitary Apportionment

2003
	IT 03-10	Federal Change (Individual)
	IT 03-09	Withholding Tax - Failure to File a Return/Make Payment/ Reasonable Cause on Application of Penalties
	IT 03-08	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 03-07	Non-Filers (Income Tax)
	IT 03-06	Reasonable Cause on Application of Penalties
	IT 03-05	Inclusion of Capital Gains and Base Income
	IT 03-04	Reasonable Cause on Application of Penalties
	IT 03-03	Throwback Sales
	IT 03-02	Net Operating Loss (General)
	IT 03-01	Responsible Corporate Oficer - Failure to File or Pay Tax

2002
	IT 02-19	Income Tax - Net Operating Loss (Individual)
	IT 02-18	Withholding Tax - Failure to File Return/Make Payment
	IT 02-17	Responsible Corporate Officer - Failure to File or Pay Taxes
	IT 02-16	Net Operating Loss (General), Unitary - Inclusion of Company(ies) In a Unitary Group
	IT 02-15	Business/Non-business (General), Commerce Clause (U.S. Const) Controversy
	IT 02-14	Responsible Corporate Officer - Failure to File or Pay Taxes
	IT 02-13	Reasonable Cause on Application of Penalties
	IT 02-12	Reasonable Cause on Application of Penalties
	IT 02-11	Reasonable Cause on Application of Penalties
	IT 02-10	Reasonable Corporate Officer - Failure to File or Pay Tax
	IT 02-09	Unitary - Inclusion of Company(ies) in a Unitary Group
	IT 02-08	Withholding Tax - Failure to File Return/Make Payment
	IT 02-07	Investment Company
	IT 02-06	Motion to Dismiss, Jurisdiction, Case or Controversy
	IT 02-05	Reasonable Cause on Application of Penalties
	IT 02-04	Audit Methodologies and/or Other Computational Issues
	IT 02-03	Enterprise Zone (Exemptions)/Books and Records Insufficient
	IT 02-02	Reasonable Cause on Application of Penalties
	IT 02-01	Intangibles in the Sales Factor Job Training Expense Credit (Disallowed)

2001
	IT 01-18	Research & Development Credit {and} Business/Non-Business (General)
	IT 01-17	Unreported/Underreported Income (Fraud Application)
	IT 01-16	Reasonable Cause on Application of Penalties
	IT 01-15	Reasonable Cause on Application of Penalties
	IT 01-14	Reasonable Cause on Application of Penalties
	IT 01-13	Foreign Source Dividends in the Sales Factor {and} 80/20 Rule {and} Unitary - Inclusion of Company(ies) In A Unitary Group
	IT 01-12	Audit Methodologies and/or Other Computational Issues
	IT 01-11	Unitary Apportionment {and} Allocation of Partnership Income
	IT 01-10	Penalty Under 1002(d) - Failure to File/Pay Withholding [or] Responsible Corporate Officer - Failure to File or Pay Tax
	IT 01-09	Restricted Interest
	IT 01-08	Unitary Apportionment
	IT 01-07	Unreported/Underreported Receipts (Non-Fraudulent)
	IT 01-06	Income Earned in IL (Non-Resident Athlete-Duty Days)
	IT 01-05	Bad Debt Write-Off [or] Audit Methodologies and/or Other Computational Issues [or] Unitary Apportionment
	IT 01-04	Alternative Apportionment
	IT 01-03	Nexus (Taxable Connection With or Event Within the States) [or] Reasonable Cause on Application of Penalties
	IT 01-02	Federal Change (Corporation)
	IT 01-01	Insurance Company Issues

2000
	IT 00-27	Unitary - Inclusion of Company(ies) In a Unitary Group
	IT 00-26	Section 78' Gross Up Amount Should be Included in the Sales Factor Subpart F
	IT 00-25	Audit Methodologies and/or Other Computational Issues
	IT 00-24	Job Training Expense Credit (Disallowed)
	IT 00-23	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 00-22	Withholding Tax - Failure to File Return/Make Payment
	IT 00-21	Inclusion of Capital Gains and Base Income
	IT 00-20	Job Training Expense Credit (Disallowed)
	IT 00-19	Audit Methodologies and/or Other Computational Issues
	IT 00-18	Withholding Tax - Failure to File Return/Make Payments
	IT 00-17	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 00-16	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 00-15	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 00-14	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 00-13	Unreported/Underreported Receipts (Non-Fraudulent) / Unreported/Underreported Income (Fraud Application)
	IT 00-12	Withholding Tax - Failure to File Return/Make Payment [or] Bearing the Burden for Payment of Tax (Claim Issues)
	IT 00-11	Allowable Deductions [or] Qualified Medical Plan
	IT 00-10	Insurance Company Issues [or] Unitary - Inclusion of Company(ies) In a Unitary Group
	IT 00-09	Net Operating Loss (General)
	IT 00-08	Statute of Limitations Application [or] Financial Organization(s) (General) [or] Investment Tax Credit [or] Unitary - Inclusion of Company(ies) In A Unitary Group [or] Reasonable Cause on Application of Penalties [or] 80/20 Rule
	IT 00-07	Commerce Clause (U.S. Const.) Controversy [or] Trusts [or] Alternative Apportionment
	IT 00-06	Nexus (Taxable Connection with or Event within the State) [or] Commerce Clause (U.S. Const.) Controversy
	IT 00-05	Statute of Limitations Application
	IT 00-04	Reasonable Cause on Application of Penalties
	IT 00-03	Apportionment: One Factor/Three Factor Application Issues
	IT 00-02	Net Operating Loss (General)
	IT 00-01	1005 Penalty Reasonable Cause Issues

1999
	IT 99-20	Unitary - Inclusion of Company(ies) in a Unitary Group Holding Companies
	IT 99-19	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 99-18	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 99-17	Apportionment: One Factor/Three Factor Application Issues
	IT 99-16	Subpart F Income
	IT 99-15	Withholding Tax - Failure to File Return/Make Payment
	IT 99-14	Subpart F Issues
	IT 99-13	Business/Non-Business (General) [or] Discretionary Relief Under Section 304(F) (Distortion) [or] Unitary - Inclusion of Company(ies) in a Unitary Group [or]Throback Sales (General) [or] Replacement Tax Investment Credit/Property Used in Retailing [or] Job Training Expense Credit (Disallowed)
	IT 99-12	1005 Penalty (Reasonable Cause Issues)
	IT 99-11	1005 Penalty (Reasonable Cause Issues)
	IT 99-10	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 99-09	Responsible Corporate Officer - Failure to File or Pay Tax
	IT 99-08	Withholding Tax - Failure to File Return/Make Payment
	IT 99-07	Federal Change (Individual)
	IT 99-06	Unitary - Inclusion of Company(ies) In a Unitary Group
	IT 99-05	Apportionment: One Factor/Three Factor Application Issues [or] Foreign Source Dividends in the Sales Factor
	IT 99-04	Income Tax - Business/Non-Business (General)
	IT 99-03	Income Tax - Net Operating Loss
	IT 99-02	Withholding Tax - Failure to File Return/Make Payment
	IT 99-01	Unitary - Inclusion of Company(ies) In A Unitary Group

1998
	IT 98-12	Dividends of Non-Unitary Subsidiaries, Foreign Subsidiaries,Unrelated Corporations [or] Section 78' Gross-Up Amount ...
	IT 98-11	Calculating Interest Payable By The State On A Tax Refund
	IT 98-10	Insurance Company Issues
	IT 98-09	Unitary - Inclusion of Company(ies) In A Unitary Group [or] Business/Non-Business [or] Throwback Sales
	IT 98-08	Withholding Tax - Failure to File Return/Make Payment [or] Non-Filer...
	IT 98-07	Financial Organization(s) [or] Audit Methodologies... [or] Replacement Tax Investment Credit...
	IT 98-06	Replacement Tax Investment Credit/Property Used In Retailing
	IT 98-05	Math Error in Calculation of Return(s) Filed
	IT 98-04	Financial Organizations(s) (Credit Card Banks) [or] Audit Methodologies [or] Replacement Tax Investment Credit...
	IT 98-03	Financial Organization(s) (General)
	IT 98-02	Insurance Company Issues [or] Reasonable Cause Asserted On Application of Penalties
	IT 98-01	Income Earned In Illinois/Individual Residency

1997
	IT 97-18	Reasonable Cause Asserted On Application of Penalties [or] Throwback Sales (General)
	IT 97-17	Exemption (Federal) On Government Securities [or] Reasonable Cause Asserted on Application of Penalties
	IT 97-16	Foreign Source Dividends In The Sales Factor
	IT 97-15	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 97-14	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 97-13	Withholding Tax - Failure To File Return/Make Payment
	IT 97-12	Audit Methodologies and/or Other Computational Issues
	IT 97-11	Financial Organization(s) [or] Replacement Tax Investment Credit/Property Used In Retailing [or] Reasonable Cause Asserted On Application of Penalties
	IT 97-10	Discretionary Relief Under Sec. 304(f) [or] Reversionary Sales [or] Reasonable Cause Asserted On Application of Penalties [or] Throwback Sales (General)
	IT 97-09	Net Operating Loss (General)
	IT 97-08	Throwback Sales (General) [or] Reversionary Sales [or] Reasonable Cause Asserted on Application of Penalties
	IT 97-07	Throwback Sales (General) [or] Reasonable Cause Asserted On Application of Penalties
	IT 97-06	Penalty Under 1002(d) - Failure To File/Pay Withholding [or] Timeliness of Protest...
	IT 97-05	Replacement Tax Investment Credit/Property Used In Retailing
	IT 97-04	Reasonable Cause Asserted on Application of Penalties [or] Reversionary Sales [or] Throwback Sales (General)
	IT 97-03	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 97-02	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 97-01	Net Operating Loss (General)

1996
	IT 96-56	1005 Penalty (Reasonable Cause Issue)
	IT 96-55	Withholding Tax - Failure To File Return/Make Payment
	IT 96-54	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 96-53	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 96-52	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 96-51	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 96-50	1005 Penalty (Reasonable Cause Issue) [or] Nexus (Taxable Connection With Or Even Within State)
	IT 96-49	Adjusted Base On ROT Audit
	IT 96-48	Withholding Tax - Failure To File Return/Make Payment
	IT 96-47	Investment Tax Credit [or] Misc. Accounting Issues [or] Net Operating Loss (Section 207)
	IT 96-46	Business/Non-Business (General)
	IT 96-45	Withholding Tax - Failure To File Return/Make Payment
	IT 96-44	1005 Penalty (Reasonable Cause Issue) [or] Net Operating Loss (Pre 1986) [or] Statute of Limitations Ap.
	IT 96-43	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 96-42	Investment Tax Credit
	IT 96-41	Apportionment: One Factor/Three Factor Application [or] Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 96-40	Net Operating Loss (Section 207)
	IT 96-39	Net Operating Loss (Section 207)
	IT 96-38	Unitary Apportionment [or] Net Operating Loss (Pre 1986)
	IT 96-37	Business/Non-Business (General)
	IT 96-36	Business/Non-Business (General)
	IT 96-35	Business/Non-Business (General) [or] Unitary Apportionment
	IT 96-34	Apportionment: One Factor/Three Factor Application
	IT 96-33	Federal Change (Individual)
	IT 96-32	Federal Change (Individual)
	IT 96-31	Federal Change (individual)
	IT 96-30	Federal Change (Individual)
	IT 96-29	Federal Change (Individual)
	IT 96-28	Non-Filer (Income Tax)
	IT 96-27	Federal Change (Individual)
	IT 96-26	Federal Change (Individual)
	IT 96-25	Federal Change (Individual)
	IT 96-24	Federal Change (Individual)
	IT 96-23	Federal Change (Individual)
	IT 96-22	Federal Change (Individual)
	IT 96-21	Federal Change (Individual)
	IT 96-20	Federal Change (Individual)
	IT 96-19	Income Earned in Illinois/Individual Residency
	IT 96-18	Income Earned in Illinois/Individual Residency
	IT 96-17	Erroneous Refund
	IT 96-16	Non-Filer (Income Tax)
	IT 96-15	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 96-14	Statute of Limitation Application
	IT 96-13	1005 Penalty (Reasonable Cause Issue) [or] Business/Non-Business (General)
	IT 96-12	Non-Filer (Income Tax)
	IT 96-11	Unitary Apportionment [or] 1005 Penalty (Reasonable Cause Issue)
	IT 96-10	Reasonable Cause On Application of Penalties Assessed
	IT 96-09	Apportionment: One Factor/Three Factor Application [or] 1005 Penalty (Reasonable Cause Issue)
	IT 96-08	Apportionment: One Factor/Three Factor Application [or] 1005 Penalty (Reasonable Cause Issue)
	IT 96-07	Business/Non-Business (General)
	IT 96-06	Federal Change (Individual)
	IT 96-05	Federal Change (Individual)
	IT 96-04	Federal Change (Individual)
	IT 96-03	Non-Filer (Income Tax)
	IT 96-02	Non-Filer (Income Tax)
	IT 96-01	Business/Non-Business (General)


1995
	IT 95-101	Income Earned in Illinois/Individual Residency
	IT 95-100	Federal Change (Individual)
	IT 95-99	Non-Filer (Income Tax)
	IT 95-98	Non-Filer (Income Tax)
	IT 95-97	Federal Change (Individual)
	IT 95-96	Federal Change (Individual)
	IT 95-95	Federal Change (Individual)
	IT 95-94	Non-Filer (Income Tax)
	IT 95-93	Federal Change (Individual)
	IT 95-92	Federal Change (Individual)
	IT 95-91	Federal Change (Individual)
	IT 95-90	Income Earned in Illinois/Individual Residency
	IT 95-89	Withholding Tax - Failure To File Return/Make Payment
	IT 95-88	Federal Change (Individual) [or] Reasonable Cause on Application of Penalties Assessed
	IT 95-87	Federal Change (Individual)
	IT 95-86	Income Earned in Illinois/Individual Residency
	IT 95-85	Federal Change (Corporation) [or] 1005 Penalty (Reasonable Cause Issue)
	IT 95-84	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 95-83	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 95-82	Withholding Tax - Failure To File Return/Make Payment [or] Statute of Limitations Application
	IT 95-81	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 95-80	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 95-79	Non-Filer (Income Tax)
	IT 95-78	Withholding Tax - Failure To File Return/Make Payment
	IT 95-77	Income Earned in Illinois/Individual Residency
	IT 95-76	Income Earned in Illinois/Individual Residency
	IT 95-75	Income Earned in Illinois/Individual Residency
	IT 95-74	Income Earned in Illinois/Individual Residency
	IT 95-73	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 95-72	Federal Change (Individual)
	IT 95-71	Federal Change (Individual)
	IT 95-70	Federal Change (Individual)
	IT 95-69	Federal Change (Individual)
	IT 95-68	Non-Filer (Income Tax)
	IT 95-67	Non-Filer (Income Tax)
	IT 95-66	Non-Filer (Income Tax)
	IT 95-65	Non-Filer (Income Tax)
	IT 95-64	Unreported/Underreported Income (Fraud Ap.) [or] Innocent Spouse Rule Application
	IT 95-63	Non-Filer (Income Tax)
	IT 95-62	Non-Filer (Income Tax)
	IT 95-61	Income Earned in Illinois/Individual Residency
	IT 95-60	Non-Filer (Income Tax)
	IT 95-59	Income Earned in Illinois/Individual Residency
	IT 95-58	Non-Filer (Income Tax)
	IT 95-57	Unreported/Underreported Income (Fraud Application)
	IT 95-56	1005 Penalty (Reasonable Cause Issue)
	IT 95-55	Withholding Tax - Failure To File Return/Make Payment [or] 1005 Penalty...
	IT 95-54	Unitary Apportionment [or] 1005 Penalty (Reasonable Cause Issue)
	IT 95-53	Non-Filer (Income Tax)
	IT 95-52	Non-Filer (Income Tax)
	IT 95-51	Withholding Tax - Failure To File Return/Make Payment
	IT 95-50	Non-Filer (Income Tax)
	IT 95-49	Income Earned in Illinois/Individual Residency
	IT 95-48	Income Earned in Illinois/Individual Residency
	IT 95-47	Income Earned in Illinois/Individual Residency
	IT 95-46	Income Earned in Illinois/Individual Residency
	IT 95-45	Unreported/Underreported Income (Fraud Application)
	IT 95-44	Federal Change (Individual)
	IT 95-43	Non-Filer (Income Tax)
	IT 95-42	Unitary Apportionment [or] 1005 Penalty (Reasonable Cause Issue)
	IT 95-41	Non-Filer (Income Tax)
	IT 95-40	Abatement of Penalties/Interest Only

	IT 95-39	Unitary Apportionment
	IT 95-38	Income Earned in Illinois/Individual Residency
	IT 95-37	Unreported/Underreported Income (Fraud Application)
	IT 95-36	Non-Filer (Income Tax)
	IT 95-35	Non-Filer (Income Tax)
	IT 95-34	Non-Filer (Income Tax)
	IT 95-33	Non-Filer (Income Tax)
	IT 95-32	Income Earned in Illinois/Individual Residency
	IT 95-31	Non-Filer (Income Tax)
	IT 95-30	Unreported/Underreported Receipts (Fraud) [or] Federal Change (Individual)
	IT 95-29	Non-Filer (Income Tax)
	IT 95-28	Non-Filer (Income Tax)
	IT 95-27	Non-Filer (Income Tax)
	IT 95-26	Income Earned in Illinois/Individual Residency
	IT 95-25	Income Earned in Illinois/Individual Residency
	IT 95-24	1005 Penalty (Reasonable Cause Issue)
	IT 95-23	Unreported/Underreported Income (Fraud Application)
	IT 95-22	Withholding Tax - Failure To File Return/Make Payment
	IT 95-21	Income Earned in Illinois/Individual Residency
	IT 95-20	Non-Filer (Income Tax)
	IT 95-19	Non-Filer (Income Tax)
	IT 95-18	Non-Filer (Income Tax)
	IT 95-17	Non-Filer (Income Tax)
	IT 95-16	Non-Filer (Income Tax)
	IT 95-15	Non-Filer (Income Tax)
	IT 95-14	Income Earned in Illinois/Individual Residency [or] Non-Filer (Income Tax)
	IT 95-13	Penalty Under 1002(d) - Failure To File/Pay Withholding
	IT 95-12	Non-Filer (Income Tax)
	IT 95-11	Income Earned in Illinois/Individual Residency
	IT 95-10	Income Earned in Illinois/Individual Residency
	IT 95-09	Income Earned in Illinois/Individual Residency
	IT 95-08	Unreported/Underreported Income (Fraud Application)
	IT 95-07	Federal Change (Individual)
	IT 95-06	Income Earned in Illinois/Individual Residency
	IT 95-05	Income Earned in Illinois/Individual Residency
	IT 95-04	Federal Change (Individual)
	IT 95-03	Business/Non-Business (General) [or] 1005 Penalty (Reasonable Cause Issue)
	IT 95-02	Business/Non-Business (General) [or] 1005 Penalty (Reasonable Cause Issue)
	IT 95-01	Unitary Apportionment