Statute of Limitations
Please advise the statute of limitations for the State of
Illinois to decide a resident failed to pay state income
taxes for a specific year. How far back in time can the
state go to bill for taxes for a previous year? (i.e 10
years, 20 year, or how many?)
1 Answer from Attorneys
Re: Statute of Limitations
The State of Illinois must issue a "notice of deficiency" within 3 years of the filing date for a return that was filed with the state.
However, if information has been omitted from the return, the State has 6 years to issue such a notice.
If no return has been filed, the State may issue the notice of deficiency at any time - there is no limitation.
A taxpayer protest must be filed within 60 days of the date of the notice. An administrative hearing may be requested.
In response to the protest, or as a result of the hearing, the State will issue a "notice of decision," to which a taxpayer may again protest within 30 days.
If there is no protest, or upon the event of a rehearing, the decision will become final.
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