If any notice is sent by the Department to a taxpayer indicating that the taxpayer has underpaid any taxes or for any other reason is liable for taxes, interest, or penalties, the notice shall include the telephone number of an employee of the Department who shall be qualified to explain what recourse the taxpayer may have in appealing the Department's determination of liability.
20 ILCS 2505/2505-340
Notice of taxpayer's liability
Known as the Department of Revenue Law
The act spans §§ 20-2505-2505-1 to 20-2505-2505-95 (74 sections).
P.A. 91-239, eff. 1-1-00.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.