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Form ICB-2 Instructions
General Information Line 2 — If you are requesting the ICB to consider a waiver
of one or more penalties as part of your offer, enter the
Complete and submit Form ICB-2, Offer of Disposition of a penalty types and the total amount of the penalties.
Proposed Assessment or Claim Denial, if you are making
an offer of disposition to ICB to settle a tax dispute with the Line 3 — For each issue you propose concession by you or
Illinois Department of Revenue for a proposed assessment or the Illinois Department of Revenue,
claim denial. While not a requirement, you should submit your • provide detail about each issue,
completed form with your Form ICB-1, Request for Informal
Conference Board Review when possible. • identify the amount of tax assessed associated with the
issue, and
ICB will consider an offer of disposition settling a tax dispute
when • specify the exact dollar amount you are offering to settle
for the issue.
• a legitimate uncertainty based on the facts and applicable
law regarding the proposed audit adjustment exists, and If you need more space, you may attach additional sheets of
paper, using the format provided on the ICB-2.
• resolution by ICB would be in the best interest of the state
of Illinois at that time, based on reasonable evaluation of Line 4 — You must provide an explanation of the reasons why
litigation risks and costs. ICB should accept your offer. Be as complete and thorough
Your Form ICB-2 may be accepted, rejected, or countered by as possible in explaining your reason. Your explanation
ICB. You will be notified in writing of ICB’s decision with regard should include all case law, statutory, regulatory, or other
to your offer. legal basis which support your position that the proposed
audit adjustment is incorrect and should be settled. Any
Note: The statements you make in completing Form ICB-2 are documentation supporting your rationale should be included
considered to be made in the course of good faith negotiations and referenced in your explanation. If you need more space,
and will not be admissible against you in any further you may attach additional sheets of paper.
proceedings with regard to the matter in controversy.
Do not complete this form if you are making an offer in Step 3: Taxpayer or taxpayer’s representative
compromise based on the inability to pay. If you are seeking must sign below
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 If you are submitting Form ICB-2 separately from Form
assessment of the tax has been issued. ICB-1, the form must be properly signed and dated by you,
your spouse, authorized owner, officer, or partner, or your
Step 1: Identify yourself, your business or selected authorized representative.
organization ICB will not consider any offer of disposition that is not
properly signed. If Form ICB-2 is signed by an authorized
Line 1 — Write the audit ID found on the notice you received
representative, a properly executed Form IL-2848, Power of
showing the proposed amounts. These letters include
Attorney, must be on file. If you sent us Form IL-2848 with
• Notice of Proposed Deficiency, your Form ICB-1, and your representative is the same, you do
not need to submit a new power of attorney.
• Notice of Proposed Liability,
If your authorized representative has changed since you
• Notice of Proposed Claim Denial, and
submitted Form IL-2848, or you have not previously sent
• Notice of Proposed Liability and Claim Denial. Form IL-2848, you must attach a new Form IL-2848 to this
Form ICB-2.
Line 2 — Enter your name as it appears on your letter
showing the proposed adjustments. Note: Effective September 11, 2020, you may also need to
file Forms IL-2848-A, Power of Attorney Additional
Lines 3 and 4 —
Information, or IL-2848-B, Power of Attorney Specific Authority
• If you are attaching this form to your Form ICB-1 Granted.
application, stop here and go to Step 2.
• If you previously filed your Form ICB-1 application, but If you need additional assistance or information
your contact information has changed, complete Lines 3 If you need help completing this form or have any
and 4. questions, contact us at the phone number or email
shown below.
Step 2: Provide the following information
Call: 217 785-6587 Email: REV.ICB@illinois.gov
Line 1 — Enter the amount you are offering to settle the tax
For more information about ICB, see 86 Ill. Adm. Code
dispute. This amount must be a specific net dollar amount.
Part 215, Informal Conference Board. These regulations
are available on our website at tax.illinois.gov.
ICB-2 (R-06/22) Page 3 of 3
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