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          Illinois Department of Revenue

          ICB-1       Request for Informal Conference Board Review

                                                                                          In order for your request for ICB review to be considered, you 
Read this information first
                                                                                          must complete this form and attach any required documents 
Use this form to request that the Informal Conference Board                               or forms with this application, as stated below, within 60 days 
(ICB) conduct                                                                             of the “datean informalof issuance“ shownreviewonofthethenoticeproposedyou received.adjustments 
you received from the Illinois Department of Revenue’s                                    Steps 1, 3, 4, and 5 of this ICB-1 must be completed.
(IDOR) Audit Bureau, before a statutory notice is issued.  
                                                                                          Step 2 must be completed and Form IL-2848, Power of
Do not use this form if                                                                     Attorney, must be attached if someone will represent you
• you did not receive one of the following proposed audit                                   during the informal conference process.
result notices, informing you of the option to request a                                  Step 4 must be completed If you are requesting an
review by ICB.                                                                              in-person or telephone conference with the ICB.
· Notice of Proposed Deficiency
                                                                                          Complete and attach Form ICB-2, Offer of Disposition of a
· Notice of Proposed Tax Liability                                                          Proposed Assessment or Claim Denial, if you are making
· Notice of Proposed Claim Denial                                                           an offer to settle the tax dispute. Note: This is not an offer
· Notice of Proposed Tax Liability and Claim Denial                                         in compromise.
• you want to request an offer in compromise based on                                       - You must attach copies of all notices you want
an inability to pay an undisputed tax liability. An offer in                                     ICB to review.
compromise must be made by filing a petition with the
                                                                                            - You cannot request ICB review for any notice
Board of Appeals after a final determination of tax has been
issued.                                                                                          that does not offer your rights to ICB.

Step 1:  Identify yourself, your business or organization
  1  Taxpayer’s name ________________________________                                       5  For businesses or organizations, only.
                                                                                            a. Contact person _______________________________
 2  Current address  ________________________________
                   Street address                                                           b. Daytime phone number  (_____)_________________
                                                                                            c.  Cell phone number                       (_____)_________________
                    ________________________________ 
                    City           State      ZIP                                           d.  Fax number                              (_____)_________________
  3  Phone numbers and email                                                                e.  Email address _______________________________
    a. Daytime phone number  (_____)_________________
                                                                                            6  Corporate income tax audits only: Complete the 
    b.  Cell phone number     (_____)_________________                                      following information if you filed as a member of a  
                                                                                            unitary group or the auditor proposed that you should 
    c. Fax number             (_____)_________________
                                                                                            have been a member of a unitary group.  
    d.  Email address ________________________________
                                                                                            a.  Schedule UB designated agent’s name:
  4 Enter the taxpayer ID shown on the notice you received 
                                                                                            _____________________________________________
    (i.e., FEIN, Illinois Business Tax number (IBT), Social    
    Security number).                                                                       b. Schedule UB designated agent’s FEIN:
    ______________________________________                                                  ___  ___ - ___  ___  ___  ___  ___  ___  ___

Step 2:  Identify your representative (if applicable)
Complete all the information requested in this step if someone will represent you during the informal conference process.  
Note:  A properly executed Form IL-2848, Power of Attorney, must be attached.
  1 Representative’s name ___________________________  
  2  Representative’s address                                                                 4   Check this box if all correspondence from ICB  
                                                                                                should be sent to your representative’s address.    
              ____________________________________
              Street address                                                                          Note:  If you check the box, all correspondence 
              ____________________________________                                                    from ICB will be mailed to this address. 
              City                 State          Zip                                                 If you did not check the box, all 
3   Phone numbers and email                                                                           correspondence from ICB will be mailed to 
                                                                                                      the address provided in Step 1. 
    a. Daytime phone number  (_____)_________________
    b. Cell phone number      (_____)_________________                                        5 Check this box if correspondence from ICB should 
                                                                                                be sent electronically to all email addresses 
    c. Fax number             (_____)_________________                                          provided on this form.
    d. Email address ________________________________
ICB-1 (R-06/22)       Printed by the authority of the State of Illinois - Electronic only Disclosure of this information is VOLUNTARY.       Page 1 of 3



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                                                Step 3:  Provide the following audit or examination information 
                                                Note:  You must attach a copy of the notice and any attachments you received from us. 
                                                Use the information from your notice with proposed adjustments to provide the following information.
                                                       A                                 B                                    C                                       D              E 
                                                                        Date of Issuance on your                                              Total                           Total 
                                                                                       notice                      Tax Type                   Amount of                       Amount of 
                                                     Audit ID                           (mm/dd/yyyy)                                          Deficiency                      Claim Denial

                                                Step 4:  Provide the grounds for your request
                                                1 State the specific reasons for your objection to the proposed assessment or denial of claim for refund (attach additional sheets, 
                                                  if necessary). Describe the specific issues contained in the audit with which you disagree. Provide in detail the legal authority 
                                                  which supports your position. If you are disputing the calculation of a tax proposed to be assessed, you must show why this 
                                                  calculation is incorrect. Attach any additional information or documentation that supports your position.  
                                                  ____________________________________________________________________________________________________________
                                                  ____________________________________________________________________________________________________________
                                                  ____________________________________________________________________________________________________________
                                                  ____________________________________________________________________________________________________________
                                                  ____________________________________________________________________________________________________________
                                                  ____________________________________________________________________________________________________________
                                                2  ICB decides the outcome of your case based on the information contained and provided with this application. However, you 
                                                  may also request either an “in-person” or “telephone” conference with ICB. If you wish to have a conference with ICB, mark 
                                                  the appropriate box.
                                                  a.  Are you requesting an in-person conference with the ICB?                                  Yes                     No    
                                                  b.  If you answered “yes,” select your preferred location for the conference.                 Chicago                   Springfield
                                                  c.  If you answered “no,” are you requesting a telephone conference?                          Yes                     No  
                                                3  Are you submitting an offer to settle the tax dispute?                                      Yes                      No   
                                                  NOTE:     If yes, you must complete and attach Form ICB-2, Offer of Disposition of a Proposed Assessment or Claim 
                                                  Denial.

                                                Step 5:  Sign the waiver of statute of limitations
                                                The following waiver of statute of limitations must be signed by the taxpayer, a duly authorized corporate officer, partner, or 
                                                fiduciary of the taxpayer, or by the taxpayer’s representative under a valid power of attorney.  
                                                In order to allow ICB time to review this proposed assessment or claim denial, the undersigned expressly agrees to extend the 
                                                running of any and all statutes of limitations regarding the assessment of any tax, penalty, or interest, or claims for refund for 
                                                the tax periods at issue to which the request is directed. This waiver shall run from the date this request for review is received 
                                                and accepted by ICB through 180 days after ICB issues its action decision or memorandum in the matter. This waiver applies 
                                                only to the tax periods at issue and has no effect on closed tax periods or tax periods for which assessments have been issued 
                                                and for which the liability is final. 
                                                __________________________________   ____________________  ___________________________________  ____/_____/_____
signature (if married, filing jointly)          Taxpayer’sTitle                                                             Spouse’s                                          Date                      , ifsignatureapplicable 

                                                __________________________________  ____________________                    _____/_____/_____       *Representative must be duly authorized
                                                Taxpayer’s representative’s signature*        Title, if applicable                   Date
                                                                                                                                                                        under a valid power of attorney.
                                                __________________________________  _____/_____/_____
                                                Director of Revenue                           Date                                            Send this form and all supporting documents to: 
                                                                                                                                              Mail:
                                                               You must include copies of                                                     INFORMAL CONFERENCE BOARD 
                                                                  All proposed audit result notices;                                        ILLINOIS DEPARTMENT OF REVENUE
                                                                  Documents to support your argument;                                       555 W MONROE
                                                                                                                                              CHICAGO IL 60661
                                                                  Completed and signed Form IL-2848 if you have a
                                                                    representative acting on your behalf; and                                 Email: REV.ICB@illinois.gov
                                                                  Form ICB-2, if you intend to offer to settle the tax dispute.
                                                Page 2 of 3                                                                                                                             ICB-1 (R-06/22)
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                           Form ICB-1 Instructions
Step 1:  Identify yourself, your business or                                              envelope date, you must attach a legible copy of the face of 
                                                                                          the envelope showing the date.
organization
                                                                                          Column C  Tax Type Enter the type of tax that is the 
Line 1 Writesubject.                                                                                                                                      your nameof theas itauditappearsor examinationon the notice(e.g , Retailers’you Occupation 
received showing proposed audit results:                                                  Tax, Income Tax, Withholding).
Notice of Proposed Deficiency                                                           Columns D  and E— Enter the total amount of the proposed 
Notice of Proposed Tax Liability                                                        assessment (Column D) or claim denial (Column E), as shown 
Notice of Proposed Claim Denial                                                         on your notice.  
NoticeNote: You must attach a copy of the notice and any                                                                                                  of Proposed Tax Liability and Claim Denial 
Line 2 Enter your current mailing address. Unless you                                   attachments you received from us.
designate otherwise in Step 2, all correspondence from 
the Informal Conference Board (ICB) will be mailed to this                                Step 4:  Provide the grounds for your 
address.                                                                                  request
Line 3Enter the applicable phone number and email                                      Line 1 Use this space to 
address where you can be easily contacted.                                                provide specific reasons for your disagreement with the
Line 4 If you are a business or an organization, enter the                                proposed assessment or claim denial.
name of the contact person, a daytime phone number, and fax                               identify and outline each of the specific issues in the
number.                                                                                     proposal with which you disagree.
Line 5Enter the taxpayer ID from the notice showing your                               provide, in detail, your arguments and any legal authority
proposed audit results. If this request for review is for Illinois                          to support your position that the proposed amounts
Individual Income Tax, and your filing status is Married, Filing                            contained in the notice from IDOR are wrong for each of
Jointly, enter both spouses’ taxpayer ID numbers from the                                   the issues you have identified.
notice.                                                                                   explain why you believe the calculation of any tax
Line 6a and 6b If you are a corporation and you filed as                                  proposed to be assessed is incorrect.
a member of a unitary group, or you did not file as a member                              Attach additional sheets if you need more space. Any 
of a unitary group but in the audit it was determined that                                additional information or documentation supporting your 
you should, write the name and FEIN of the Schedule UB’s                                  position must be included with this request and referenced in 
designated agent on the appropriate lines.                                                your explanation.
Step 2:  Identify your representative                                                     Line 2 ICB will decide your case based on your written 
                                                                                          request and supporting documentation. An in-person 
Lines 1 through 3  Complete all the information                                          conference is not required. However, if you wish to have an 
requested if someone will represent you during the informal                               “in-person” or “telephone conference,” select your preference 
conference process. You may be represented by any person                                  by checking the “yes” box to either “in-person” or “telephone 
of your choice during the informal conference process. Your                               conference.” 
representative need not be an attorney.                                                   If you check yes to an in-person conference, indicate if you 
Note: Your representative must attach a properly                                          prefer Springfield or Chicago for the meeting location. ICB 
executed Form IL-2848, Power of Attorney. Effective                                       will mail a written notice of the time, date, and location of the 
September 11, 2020, you may also need to file Forms                                       in-person conference to you or your representative.
IL-2848-A, Power of Attorney Additional Information, or 
IL-2848-B, Power of Attorney Specific Authority Granted.                                  Line 3 If you will be submitting a formal request to settle 
                                                                                          your tax dispute with IDOR, you must
Line 4  Check the box if you would like all correspondence                               check “Yes” on this line.
to be directed to your representative’s address. If you do not 
check the box, all correspondence from the ICB will be mailed                             complete and attach Form ICB-2, Offer of Disposition of a
to the address provided in Step 1.                                                          Proposed Assessment or Claim Denial. See Form ICB-2
                                                                                            and instructions for more information.
Step 3:  Provide the following audit or 
                                                                                          Step 5:  Sign the waiver of statute of 
examination information
                                                                                          limitations 
Complete the information in the table as noted in the                                     Complete this step by following the instructions on the form.
column headings. Most information is available on the 
notice showing the proposed results.                                                      If you need additional assistance or information
Column A —                                                                                If you need help completing this form or have any questions, 
                                                                                          contact us at the phone number or email shown below.
Audit IDEnter the Audit ID from your notice in the space 
below the heading.                                                                           Call:  217 785-6587      Email:  REV.ICB@illinois.gov
Column BEnter the issue date on your letter or the                                     For more information about ICB, see 86 Ill. Adm. Code 
postmark date from notice’s envelope. If you are using the                                Part 215, Informal Conference Board. These regulations are 
                                                                                          available on our website at tax.illinois.gov.
ICB-1 (R-06/22)       Printed by the authority of the State of Illinois - Electronic only                                                     Page 3 of 3






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