Illinois Form Icb 2 – Fill Out and Use This PDF

The Illinois ICB-2 form is an essential document for taxpayers who are engaging with the Illinois Department of Revenue's Informal Conference Board (ICB) to resolve a tax dispute about a proposed assessment or claim denial. Specifically designed for situations where there might be legitimate uncertainty about facts or laws applicable in a case, it enables taxpayers to make an offer of disposition in hopes of settling the dispute in a manner that the ICB deems in the best interest of the State. Note: This form is not applicable for offers in compromise based on inability to pay. To navigate this complex process smoothly and ensure all pertinent information is accurately presented, click the button below to get started on filling out your form.

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Illinois Form Icb 2 PDF Details

Navigating tax disputes can often feel like trying to find your way through a maze. That's where the Illinois Department of Revenue's ICB-2 Form, or the Offer of Disposition of a Proposed Assessment or Claim Denial, steps in as a guidepost for individuals, businesses, or organizations looking to settle tax disputes informally before they escalate. Whether you're contesting a proposed assessment or a claim denial, this form offers a structured pathway to present your case to the Informal Conference Board (ICB). The form uniquely serves as a communication tool, allowing you to propose a specific settlement amount, disclose the type and amount of any penalties, list issues you're conceding, and intensely argue your position with supporting facts and legal references. Not just a formality, the ICB-2 is a critical step in the process, designed to resolve disagreements where there's genuine uncertainty about facts or law, ultimately aiming to determine if settling the dispute is in the state's best interest. It’s fundamental to approach this document with the seriousness it requires, including correctly identifying yourself or your entity and ensuring all argumentation is thorough and well-supported. This foundational step could lead to your offer being accepted, modified, or rejected by the ICB, a decision they will communicate in writing. Those navigating these waters for the first time or seeking further clarification are encouraged to seek additional resources or professional advice, ensuring that the ICB-2 is completed accurately and effectively.

Question	Answer
Form Name	Illinois Form Icb 2
Form Length	3 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	45 sec
Other names	IL-492-3508, R-08, Illinois, illinois icb 2

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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)

Page 1 of 3

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
			Illinois Department of Revenue
			100 W. Randolph, #7-341
			Chicago, IL 60601

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ICB-2 (R-08/10)

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.

Step 1: Identify yourself, your business, or your organization

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.

Step 2: Please provide the following information

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.

Step 3: Taxpayer or taxpayer’s representative must sign below

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.

ICB-2 (R-08/10)

Page 3 of 3

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Step Taxpayer or taxpayers, Date, and Print taxpayers name if of illinois icb 2

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