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      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-06/22) 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.



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  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-06/22) Page 2 of 3



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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

Fax to:     312 814-3055 

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BOA-1 (R-06/22) Page 3 of 3






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