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Section Newsletter Articles From Jennifer Zimmerman

Formal notice of deficiency not required to commence protest monies action By Fred Marcus and Jennifer Zimmerman State and Local Taxation, September 2006 In National City Corporation v. Department of Revenue, 1-04-2907 (Ill. App. Ct., May 22, 2006),the Illinois Appellate Court, First District, has held that the “ripeness” doctrine does not preclude a taxpayer from filing a protest monies action after it received a notice of proposed deficiency for income taxes from the Illinois Department of Revenue (“Department”), but before it received a notice of deficiency that would trigger its right to administrative protest and review.

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