Form Icb-2 Instructions
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1Form ICB-2 Instructions
General Information
Step 2: Please provide the following information
You should complete and submit Form ICB-2, Offer of
Line 1 — Write the amount you are offering to settle the tax
dispute. This amount must be a specifi c net dollar amount.
Disposition of a Proposed Assessment or Claim Denial, if
you are making an offer of disposition to the ICB. You may
Line 2 — If you are requesting the ICB to consider a waiver
submit this completed form with your Form ICB-1, Request for
of penalty or penalties as part of your offer, write the penalty
Informal Conference Board Review.
type(s) and the amount of penalty.
The ICB will consider an offer of disposition to settle a tax
Line 3 — You must identify all issues you propose to be
dispute only in those situations where the ICB determines that
conceded by you or by the department as part of your offer.
it is not in the best interests of the department to issue the
You also must identify the total dollar amount you were
assessment, or claim denial.
assessed on each of your issues and the specifi c dollar
amount you are offering to settle each issue. If you need more
Your Form ICB-2 may be accepted, rejected, or countered by
the ICB. You will be notifi ed in writing of the ICB’s decision with
space, you may attach additional sheets of paper.
regard to your offer.
Line 4 — You must provide an explanation of the reasons
why the ICB should accept your offer. Please be as complete
Note: The statements you make in completing Form ICB-2 are
and thorough as possible in explaining your reason. Your
considered to be made in the course of good faith negotiations
explanation should include all case law, statutory, regulatory,
and will not be admissible against you in any further
or other legal bases which support your position that the
proceedings with regard to the matter in controversy.
proposed audit adjustment is incorrect and should be settled
by the ICB. Any documentation supporting your rationale
Step 1: Identify yourself, your business, or your
should be included and referenced in your explanation. If you
organization
need more space, you may attach additional sheets of paper.
Lines 1 and 2 — Write your name and address as it appears
on your Notice of Proposed Defi ciency, Notice of Proposed
Step 3: Taxpayer or taxpayer’s representative
Liability, Notice of Proposed Claim Denial, or Notice of
must sign below
Proposed Liability and Claim Denial.
Form ICB-2 must be properly signed and dated by you or
Line 3 — If you are a business or an organization, please
your representative. The ICB will not consider any offer of
write the name of the contact person and a daytime phone
disposition that is not properly signed.
number.
Lines 4 through 8 — Write all identifi cation numbers
If you need additional assistance or information
applicable to you.
If you need assistance in completing this form or have any
Line 9 — Write the audit ID or track number that appears
questions, you may call the ICB at 312 814-1722.
on the face of your Notice of Proposed Defi ciency, Notice
For additional information about the ICB, please refer to 86
of Proposed Liability, Notice of Proposed Claim Denial, or
Ill. Adm. Code Part 215, Informal Conference Board. A copy
Notice of Proposed Liability and Claim Denial.
of these regulations may be found by visiting our web site at
Line 10 — If someone will represent you during the informal
tax.illnois.gov.
conference process, write the representative’s name, daytime
phone number, and fax number on the lines provided.
ICB-2 (R-08/10)
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Parent category: Financial