Fill a Valid Illinois Icb 2 Form

The Illinois ICB-2 form is a document used to offer a settlement regarding a proposed tax assessment or claim denial to the Informal Conference Board (ICB). This form is designed for individuals or businesses who wish to resolve a tax dispute by providing specific details about their case and the amount they are willing to settle. If you believe there is uncertainty surrounding your tax situation, consider filling out this form to facilitate a resolution by clicking the button below.

Open Illinois Icb 2 Editor

Open Illinois Icb 2 Editor

Table of Contents

The Illinois ICB-2 form plays a crucial role for taxpayers seeking to resolve disputes with the Illinois Department of Revenue. This form is specifically designed for individuals and businesses making an offer of disposition regarding a proposed assessment or claim denial. By submitting the ICB-2, taxpayers can propose a settlement to the Informal Conference Board (ICB), which evaluates whether there is genuine uncertainty surrounding the facts or law of the case. It’s important to note that this form is not intended for those looking to settle based solely on an inability to pay; such cases require a different approach. Completing the ICB-2 involves providing detailed personal and business information, specifying the amount being offered to settle the dispute, and outlining any issues to be conceded. Additionally, taxpayers must articulate why the ICB should accept their offer, supported by relevant legal arguments and documentation. Once submitted, the ICB will review the proposal and respond in writing, indicating whether the offer has been accepted, rejected, or countered. This process not only aims to facilitate a resolution but also encourages open negotiation between taxpayers and the state, fostering a more efficient tax dispute resolution system.

Example - Illinois Icb 2 Form

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

▼ PDF

Document Breakdown

Fact Name	Details
Purpose	The ICB-2 form is used to make an offer to settle a tax dispute with the Illinois Department of Revenue regarding a proposed assessment or claim denial.
Eligibility	This form should only be completed if there is legitimate uncertainty about the facts or law in the case. It is not for offers based solely on inability to pay.
Submission Process	Taxpayers can submit the ICB-2 form along with the ICB-1 form for review. If not submitting with ICB-1, send it directly to the Informal Conference Board.
Governing Law	The ICB-2 form is governed by the regulations found in 86 Ill. Adm. Code Part 215, which outlines the procedures for the Informal Conference Board.
Decision Notification	The ICB will notify the taxpayer in writing regarding the acceptance, rejection, or counteroffer related to their submission.
Confidentiality	Statements made in the ICB-2 form are considered part of good faith negotiations and cannot be used against the taxpayer in future proceedings.

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