Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART5000. ORGANIZATION, INFORMATION, RULEMAKING AND HEARINGS |
SUBPARTD. PROCEDURAL RULES |
§5000.345. Hearings
Latest version.
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a) Out-of-state Petitioners. If the taxpayer does not have his or her place of business in this State, a hearing shall be held at the office designated by the Tribunal. If the chosen location is undesirable, upon a showing of just cause, the taxpayer may petition the Tribunal to move the hearing to another office.
b) Post-hearing Briefs. At the discretion of the administrative law judge, the parties may submit post-hearing briefs, including proposed findings of fact and conclusions of law.