The Illinois ICB-2 form serves as an official document for taxpayers wishing to propose a settlement regarding a tax dispute with the Illinois Department of Revenue. By submitting this form, individuals or businesses can offer a resolution to a proposed assessment or claim denial, contingent upon the Informal Conference Board's determination of legitimate uncertainty in the case. If you find yourself in this situation, consider filling out the form by clicking the button below.
The Illinois ICB-2 form serves as a vital tool for taxpayers looking to resolve disputes regarding proposed assessments or claim denials with the Illinois Department of Revenue. This form is specifically designed for individuals or businesses wishing to make an offer of disposition to the Informal Conference Board (ICB). To initiate this process, taxpayers must provide essential details about themselves and their tax situation, including names, addresses, and identification numbers. Additionally, the form requires a clear statement of the amount being offered to settle the dispute, alongside any penalties involved. Taxpayers must also outline the specific issues they are willing to concede and provide a thorough explanation of why their offer should be accepted. This explanation should include factual and legal bases that support their position. It is important to note that the ICB will only consider offers when there is legitimate uncertainty about the case's facts or law, and when settling the matter is deemed in the best interests of the State. Therefore, completing the ICB-2 form accurately and comprehensively is crucial for those seeking a fair resolution to their tax disputes.
Illinois Department of Revenue
ICB-2 Offer of Disposition of a Proposed Assessment or Claim Denial
Read this information first
You should complete and submit this form if you are making an offer of disposition with the Informal Conference Board (ICB) to settle a tax dispute with the department for a proposed assessment or claim denial. The ICB may accept an offer of disposition settling a tax dispute only where the ICB finds that there is legitimate uncertainty regarding the facts or law in the case and if it would be in the best interests of the State for the ICB to resolve the matter at this time.
Note: Do not complete this form if you are making an offer in compromise based on the inability to pay. If you are seeking relief from your tax liability based only on your inability to pay, you should file a petition with the Board of Appeals after a final assessment of the tax has been issued.
Step 1: Identify yourself, your business, or your organization
1
Taxpayer’s name
_________________________________
2
Current address
Street address
City
State
ZIP
Daytime phone no. (____)___________________________
Fax no.
(____)____________________________
3
Contact person
(For business or organization)
4 SSN ___ ___ ___ - ___ ___ - ___ ___ ___ ___
Social Security number
5 FEIN ___ ___ - ___ ___ ___ ___ ___ ___ ___
Federal employer identification number
6Account ID _________________________________________
7License no. _________________________________________
8Write the audit ID or track number from the notice you received.
______________________________________________
9If someone will represent you during the informal conference process, complete the following:
Daytime phone no. (____)____________________________
Representative’s name _____________________________
Daytime phone no. (____)_________ Fax no.(____)__________
Step 2: Please provide the following information
1 Write the amount of your offer. (This amount must be a specific net dollar amount.) $______________________
2Write the penalty type(s)._________________________________________ Write the amount of penalty. $______________________
3Identify all issues to be conceded, in whole or in part, by the taxpayer or by the Illinois Department of Revenue. Include the total dollar amount associated with each issue and the dollar amount being offered to settle that specific issue. Attach additional sheets, if necessary.
____________________________________________________________________________________________________________
Disclosure of this information is VOLUNTARY. This form has been approved by the Forms Management Center. IL-492-3508
ICB-2 (R-08/10)
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4Explain why the ICB should accept your offer of disposition. Please be as complete and thorough as possible in explaining your reasons. Include all factual and legal basis to support your position and offer of disposition. Attach additional sheets, if necessary.
Step 3: Taxpayer or taxpayer’s representative must sign below
If signing as a corporate officer, partner, fiduciary, or individual on behalf of the taxpayer, I certify that I have the authority to execute this request on behalf of the taxpayer.
__________________________________________________ _____/_____/_____ _________________________________________
Taxpayer’s signatureTitle, if applicable DatePrint taxpayer’s name (if corporation, print duly authorized officer’s name)
________________________________________________
_____/_____/____
Taxpayer’s representative’s signature*
Title, if applicable
Date
*Representative must be duly authorized under valid power of attorney.
If you are not submitting this disposition with Form ICB-1, you may send it to:
Informal Conference Board
100 W. Randolph, #7-341
Chicago, IL 60601
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Form ICB-2 Instructions
General Information
You should complete and submit Form ICB-2, Offer of Disposition of a Proposed Assessment or Claim Denial, if you are making an offer of disposition to the ICB. You may submit this completed form with your Form ICB-1, Request for Informal Conference Board Review.
The ICB will consider an offer of disposition to settle a tax dispute only in those situations where the ICB determines that it is not in the best interests of the department to issue the assessment, or claim denial.
Your Form ICB-2 may be accepted, rejected, or countered by the ICB. You will be notified in writing of the ICB’s decision with regard to your offer.
Note: The statements you make in completing Form ICB-2 are considered to be made in the course of good faith negotiations and will not be admissible against you in any further proceedings with regard to the matter in controversy.
Lines 1 and 2 — Write your name and address as it appears on your Notice of Proposed Deficiency, Notice of Proposed Liability, Notice of Proposed Claim Denial, or Notice of Proposed Liability and Claim Denial.
Line 3 — If you are a business or an organization, please write the name of the contact person and a daytime phone number.
Lines 4 through 8 — Write all identification numbers applicable to you.
Line 9 — Write the audit ID or track number that appears on the face of your Notice of Proposed Deficiency, Notice of Proposed Liability, Notice of Proposed Claim Denial, or Notice of Proposed Liability and Claim Denial.
Line 10 — If someone will represent you during the informal conference process, write the representative’s name, daytime phone number, and fax number on the lines provided.
Line 1 — Write the amount you are offering to settle the tax dispute. This amount must be a specific net dollar amount.
Line 2 — If you are requesting the ICB to consider a waiver of penalty or penalties as part of your offer, write the penalty type(s) and the amount of penalty.
Line 3 — You must identify all issues you propose to be conceded by you or by the department as part of your offer. You also must identify the total dollar amount you were assessed on each of your issues and the specific dollar amount you are offering to settle each issue. If you need more space, you may attach additional sheets of paper.
Line 4 — You must provide an explanation of the reasons why the ICB should accept your offer. Please be as complete and thorough as possible in explaining your reason. Your explanation should include all case law, statutory, regulatory, or other legal bases which support your position that the proposed audit adjustment is incorrect and should be settled by the ICB. Any documentation supporting your rationale should be included and referenced in your explanation. If you need more space, you may attach additional sheets of paper.
Form ICB-2 must be properly signed and dated by you or your representative. The ICB will not consider any offer of disposition that is not properly signed.
If you need additional assistance or information
If you need assistance in completing this form or have any questions, you may call the ICB at 312 814-1722.
For additional information about the ICB, please refer to 86 Ill. Adm. Code Part 215, Informal Conference Board. A copy of these regulations may be found by visiting our web site at
tax.illnois.gov.
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Completing the Illinois ICB-2 form is an important step in addressing a tax dispute with the Department of Revenue. By following the steps outlined below, you can ensure that your offer of disposition is submitted accurately and effectively. This process will help facilitate a resolution regarding the proposed assessment or claim denial.
After completing the form, submit it to the Informal Conference Board at the Illinois Department of Revenue. You will receive a written notification regarding the ICB’s decision on your offer. If you have any questions or need assistance, reaching out to the ICB directly can provide further guidance.
The Illinois ICB-2 form is used to make an offer of disposition to settle a tax dispute with the Illinois Department of Revenue. It is specifically for situations involving a proposed assessment or claim denial. The Informal Conference Board (ICB) will only accept the offer if there is legitimate uncertainty about the facts or law in the case, and it is in the best interests of the State to resolve the matter at that time.
The form should be completed by the taxpayer, which can be an individual, business, or organization. It is important that the information provided matches the details on the notice received regarding the proposed assessment or claim denial.
Essential information includes:
In your explanation, you must provide a thorough rationale for why the ICB should accept your offer. Include any relevant facts, legal bases, and case law that support your position. Be as detailed as possible, and attach additional sheets if necessary to fully articulate your reasoning.
After submission, the ICB will review your offer. They may accept, reject, or counter the offer. You will receive written notification regarding the decision made on your offer. It is crucial to ensure that the form is properly signed and dated, as any unsigned offers will not be considered.
Yes, you may submit the ICB-2 form along with Form ICB-1, which is the Request for Informal Conference Board Review. Ensure that all forms are completed accurately to facilitate the review process.
If you require help in completing the ICB-2 form or have questions, you can contact the ICB directly at 312-814-1722. Additional information about the ICB and relevant regulations can be found on the Illinois Department of Revenue's website.
Incomplete Identification Information: Failing to provide complete details such as your name, address, and identification numbers can lead to delays. Make sure every section is filled out accurately.
Missing Specific Offer Amount: Offering a vague or non-specific amount can cause confusion. Clearly state the exact dollar amount you are proposing to settle the tax dispute.
Neglecting to Identify Issues: Not listing all the issues you are conceding can weaken your case. Be thorough in identifying each issue and the corresponding amounts related to them.
Insufficient Explanation: Providing a weak or incomplete rationale for your offer may result in rejection. Take the time to explain why the ICB should accept your offer, including any legal bases that support your position.
Omitting Signatures: Forgetting to sign the form or having an unauthorized representative sign can invalidate your submission. Ensure that the form is signed by the appropriate person and dated correctly.
Ignoring Submission Guidelines: Not following the specific submission instructions, such as where to send the form, can lead to delays or rejection. Be sure to adhere to all guidelines provided.
Submitting Without Supporting Documentation: Failing to include relevant documents that back up your claims can weaken your offer. Attach any necessary documentation to strengthen your case.
When navigating the complexities of tax disputes in Illinois, the ICB-2 form is often just one piece of the puzzle. Several other documents may be necessary to ensure a comprehensive approach to your case. Below is a list of commonly used forms and documents that can accompany the ICB-2 form, each serving a unique purpose in the process.
Understanding these forms and documents is vital for effectively managing your tax dispute. Each one plays a role in building your case and ensuring that your rights are protected throughout the process. Being well-prepared can make a significant difference in the outcome of your negotiations with the Illinois Department of Revenue.
The Illinois ICB-2 form is similar to the IRS Form 656, Offer in Compromise. Both forms allow taxpayers to propose a settlement for their tax liabilities. The IRS Form 656 is specifically used when a taxpayer believes they cannot pay the full amount owed and seeks to settle for less than the total tax liability. Similarly, the ICB-2 form is utilized when a taxpayer wishes to resolve a tax dispute with the Illinois Department of Revenue, albeit under different circumstances, focusing on disputes regarding proposed assessments or claim denials rather than outright inability to pay.
Another document that resembles the ICB-2 form is the Illinois Form 843, Claim for Refund. Taxpayers use Form 843 to request a refund for overpaid taxes or to contest a tax assessment. Like the ICB-2, this form requires taxpayers to provide detailed information about their tax situation and the reasons for their request. However, while Form 843 is specifically for refund claims, the ICB-2 is designed for negotiating the terms of a tax dispute resolution.
The IRS Form 8862, Information to Claim Earned Income Credit After Disallowance, also shares similarities with the ICB-2 form. Both forms require taxpayers to present information that supports their claims. Form 8862 is used by taxpayers who have previously been denied the Earned Income Tax Credit and wish to claim it again. In contrast, the ICB-2 form is focused on resolving disputes with the Illinois Department of Revenue and requires a detailed explanation of why the proposed assessment should be reconsidered.
Additionally, the Illinois Form PTAX-203, Property Tax Exemption Application, is somewhat analogous to the ICB-2 form. Both forms involve a process where taxpayers must provide information and justification for their claims. While PTAX-203 is specifically for property tax exemptions, the underlying principle of providing supporting documentation and rationale is a common thread between the two forms.
Another related document is the IRS Form 1040X, Amended U.S. Individual Income Tax Return. Taxpayers use Form 1040X to correct errors on their original tax return. Similar to the ICB-2, this form requires a detailed explanation of the changes being made and the reasons for those changes. Both forms serve as a means for taxpayers to rectify previous submissions and negotiate their tax liabilities.
The Illinois Form 941, Employer's Quarterly Federal Tax Return, also bears resemblance to the ICB-2 form in terms of the information required from taxpayers. Both forms necessitate the disclosure of specific financial details, such as amounts owed and reasons for discrepancies. However, Form 941 is focused on employment taxes, whereas the ICB-2 deals specifically with tax disputes related to assessments and claim denials.
Moreover, the Illinois Form ST-1, Sales and Use Tax Registration Application, is similar in that it requires taxpayers to provide detailed information about their business and tax obligations. Both forms aim to ensure compliance with tax laws, although Form ST-1 is primarily for registration purposes, while the ICB-2 is for resolving disputes.
The IRS Form 8821, Tax Information Authorization, also shares some commonalities with the ICB-2 form. Both documents involve the representation of taxpayers by authorized individuals. Form 8821 allows taxpayers to designate someone to receive their tax information, similar to how the ICB-2 form allows for representation during the informal conference process regarding tax disputes.
Finally, the Illinois Form 1040, Individual Income Tax Return, is another document that relates to the ICB-2 form. While Form 1040 is primarily for reporting income and calculating tax liability, it also serves as a foundational document that may lead to disputes requiring resolution through the ICB-2 process. Both forms reflect the importance of accurate reporting and the potential for negotiation in tax matters.
When filling out the Illinois ICB-2 form, it's essential to approach the process with care. Here are six important do's and don'ts to keep in mind:
This form is specifically for making an offer of disposition regarding a proposed assessment or claim denial. It is not suitable for other types of tax disputes.
The ICB will review your offer, but it may be accepted, rejected, or countered. There is no guarantee of acceptance.
This form is not for offers in compromise based solely on inability to pay. Such cases should be directed to the Board of Appeals after a final assessment.
Statements made while completing this form are considered part of good faith negotiations and cannot be used against you in future proceedings.
It is crucial to provide all required identification numbers and information. Incomplete submissions may lead to delays or rejections.
Here are key takeaways regarding the Illinois ICB-2 form, which is essential for settling tax disputes:
Timely and accurate completion of the ICB-2 form is crucial for effective resolution of tax disputes. Take action promptly to ensure your interests are protected.