Chak Fai Hau v. The Department of Revenue

Taxpayer, doing business as a restaurant, appealed from circuit court judgment affirming in part Department of Revenue's tax assessment for 2-year period. ALJ properly admitted corrected tax returns and copies of Notices of Tax Liability issued into evidence under Retailers' Occupation Tax Act. Department did not use arbitrary or unreasonable methods to calculate sales tax owed. Department of Revenue is not required to produce the auditor to prove up its prima facie case. Taxpayer did not factually rebut Department's prima facie case. (FITZGERALD SMITH and ELLIS, concurring.)