PDF document
- 1 -
     Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes.

     Illinois Department of Revenue

     BOA-1 Board of Appeals Petition                                                                                                      Docket number: ________________________

Step 1:  Identify yourself (and spouse, if applicable)                                                     B    If business debt, identify your business or organization
 A ___ ___ ___ - ___ ___ - ___ ___ ___ ___                                                                      ___ ___  -  ___ ___ ___ ___ ___ ___ ___
   Your Social security number                                                                                  Federal employer identification number (FEIN)
   ___ ___ ___ - ___ ___ - ___ ___ ___ ___                                                                      ___ ___ ___ ___ - ___ ___ ___ ___
   Your spouse’s Social security number                                                                         Illinois account ID
   __________________________________________________
   Your first name and middle initial                                         Last name                         Legal business name: ________________________________
  _________________________________________________________________                                             Doing-business-as (DBA), assumed, or trade name, if different 
   Your spouse’s first name and middle initial                                Last name                         from the legal business name on the line above:
  _________________________________________________________________
   Street address - No PO Box number                       Apartment or suite number                          __________________________________________________ 
  _________________________________________________________________                                             __________________________________________________
   City                                                                      State               ZIP            Business mailing address 
  _________________________________________________________________                                           __________________________________________________
   Your email address                                                                                           City                             State         ZIP      
   (_____)______________                (_____)______________                                                   __________________________________________ 
   Your home phone number               Your work phone number                                                  Contact person
   (_____)______________                (_____)______________                                                   (_____)______________   _________________________
   Your mobile phone number             Your spouse’s phone number                                              Phone number              Email address

Step 2: Complete this step if you are being represented by someone else
1  Attach a completed Form IL-2848, Power of Attorney, to your completed Form BOA-1.
2  Identify each representative you appointed as attorney-in-fact (Step 3 of your Form IL-2848, Power of Attorney).
   ________________________________________________________________    ________________________________________________________________
   Name of individual                                                                                        Name of firm (if applicable) 
   ________________________________________________________________    ________________________________________________________________
   Name of individual                                                                                        Name of firm (if applicable) 

Step 3: Provide the following information   
3  Identify the tax type for which you are requesting relief and specify the liability period(s) for each tax type. Provide your 
   Illinois Account ID number for each tax type. (If the tax type is individual income tax, this is your Social security 
   number.) If there are multiple businesses, complete a separate petition for each active business.   
  ___________________________________________________________________________________________
  ___________________________________________________________________________________________
  ___________________________________________________________________________________________

4  If the debt is due to an NPL or 1002D personal liability penalty, write the penalty number.
    ___________________________________________________________________________________________

5  Complete Line a or b to tell us why you are filing this petition and provide requested documentation.
   a My petition is to request abatement of penalty and/or interest based on reasonable cause (Reasonable 
     Cause petition). If the Board of Appeals determines that additional financial information is required, we will 
     notify you. 
     Write the amount of relief requested.  Penalty $_______________________    Interest $___________________
   b  My petition is to request a compromise of my liability due to reasons of financial hardship (Offer in Compromise 
       petition). You must provide the required documentation (see instructions below).
     Write the amount of your best possible offer.  $_______________________________________ 
     Attach complete copies of the following: 1) your last three federal income tax returns and all schedules; 2) your 
     last three state income tax returns and schedules; 3) bank statements and brokerage statements from all of 
     your financial institutions summarizing the last six months’ activities; and 4) current financial statement(s) - for 
     individuals, your last two paycheck stubs and a completed Form BOA-4, Financial Information for Individuals, 
     or for businesses, a completed Form BOA-5, Financial Information for Businesses.
Printed by the authority of the state of Illinois - electronic only, one copy    This form is authorized as outlined under the tax or fee Act imposing the tax or fee for which this form is filed. Disclosure of this    
BOA-1 (R-03/23) Page 1 of 3                                                    information is REQUIRED. Failure to provide information may result in this form not being processed and may result in a penalty.



- 2 -
  Step 3: (continued from previous page)
  6    Have all your tax returns been filed?

            Yes       

             No.  If no, describe the reason. ______________________________________________________________

         ___________________________________________________________________________________________

         ___________________________________________________________________________________________

       For this petition to be considered, all required tax returns must be filed.

  7    Are you requesting a temporary restraining order (TRO) to stop the Illinois Department of Revenue from
         continuing collection activity for this debt, until a decision has been made about this petition? 
            Yes              No
       Please note: The issuance of a TRO is not guaranteed, but instead is provided at the discretion of the Chairman 
       of the Board. A TRO does not stop the Department from filing a lien, offsetting refunds or other payments due, 
       assessing personal liability penalty, or taking other actions associated with high-risk indicators on an account. 
       Additional information may be requested.

  8    Describe the reasons why you think this petition is appropriate and should be decided in your favor. If additional 
   space is needed, include attachments.

         ___________________________________________________________________________________________

         ___________________________________________________________________________________________

         ___________________________________________________________________________________________

         ___________________________________________________________________________________________

         ___________________________________________________________________________________________

  9    If this petition is on behalf of a business, complete the following.
                                                                                                                            
       a   Write the date you began business activity in Illinois.                           a __ __ /__ __ /__ __ __ __
                                                                                               Month      Day         Year
       b   If this business activity is discontinued, write the date it was discontinued.    b __ __ /__ __ /__ __ __ __ 
                                                                                               Month      Day         Year

10     Tell us if you are requesting a hearing at the Board of Appeals by checking the applicable box (or boxes) below. 

            No, I am not requesting a hearing about this petition. Please issue a decision based solely on this written  
            petition and the documentation I have provided. 

            Yes, please schedule a hearing about this petition. I request that the hearing be conducted 

                             in person at the Chicago office

                             in person at the Springfield office

                             by telephone

BOA-1 (R-03/23) Page 2 of 3



- 3 -
Step 4: Taxpayer must sign below   

Individual debt    This petition must be signed by the taxpayer (not a power of attorney or representative of the taxpayer). If   
                the petition is for a joint return, it also must be signed by the spouse.

Business debt    This petition must be signed by the owner of the business (if a corporation, an officer; or if a partnership,   
                a partner) (not a power of attorney or representative of the taxpayer).

I state that I have examined this Form BOA-1 petition and, to the best of my knowledge, it is true, correct, and complete. 

__________________________________________________________________________   __ __ / __ __ / __ __ __ __ 
Your signature or authorized officer (if officer, write title)                           Month  Day Year

__________________________________________________________________________   
Printed name

__________________________________________________________________________   __ __ / __ __ / __ __ __ __ 
If applicable, spouse’s signature                                                        Month  Day Year

__________________________________________________________________________   
Printed name of the spouse 

Mail to:    ILLINOIS DEPARTMENT OF REVENUE                            Questions? Call: 312 814-3004 
            BOARD OF APPEALS                                           weekdays between 8:30 a.m. and 5:00 p.m.
            555 WEST MONROE ST, SUITE 1100
            CHICAGO IL  60661-3605

Email:      Rev.BoardofAppeals@illinois.gov

Fax to:     312 814-3055 

BOA-1 (R-03/23) Page 3 of 3                                     Reset  Print






PDF file checksum: 385831763

(Plugin #1/9.12/13.0)