↝

Blank Illinois Icb 2 Form

The Illinois ICB-2 form is a document used to propose a settlement in a tax dispute with the Illinois Department of Revenue. Taxpayers can submit this form when they seek to resolve a proposed assessment or claim denial through the Informal Conference Board (ICB). This process is designed to address situations where there is uncertainty about the facts or law involved in the case.

Outline

The Illinois ICB-2 form serves as a critical tool for taxpayers seeking to resolve disputes with the Illinois Department of Revenue regarding proposed assessments or claim denials. By submitting this form, individuals and businesses can present an offer of disposition to the Informal Conference Board (ICB), which may accept the offer if there is genuine uncertainty about the facts or legal interpretations involved. The form requires taxpayers to provide essential information, including their identification details, the amount they are offering to settle the dispute, and any penalties they wish to address. Additionally, it asks for a thorough explanation of why the ICB should accept the offer, including any relevant legal or factual justifications. Taxpayers must ensure that the form is properly signed, as a lack of signature will result in the ICB not considering the offer. It is important to note that this form is not applicable for those seeking to settle based solely on an inability to pay; such cases should be directed to the Board of Appeals after a final tax assessment. Understanding the nuances of the ICB-2 form is essential for effective navigation through the tax dispute resolution process in Illinois.

Sample - Illinois Icb 2 Form

Illinois Department of Revenue

ICB-2 Offer of Disposition of a Proposed Assessment or Claim Denial

Read this information ﬁrst

You should complete and submit this form if you are making an offer of disposition with the Informal Conference Board (ICB) to settle a tax dispute with the department for a proposed assessment or claim denial. The ICB may accept an offer of disposition settling a tax dispute only where the ICB ﬁnds that there is legitimate uncertainty regarding the facts or law in the case and if it would be in the best interests of the State for the ICB to resolve the matter at this time.

Note: Do not complete this form if you are making an offer in compromise based on the inability to pay. If you are seeking relief from your tax liability based only on your inability to pay, you should ﬁle a petition with the Board of Appeals after a ﬁnal assessment of the tax has been issued.

Step 1: Identify yourself, your business, or your organization

1	Taxpayer’s name	_________________________________
2	Current address	_________________________________
		Street address
		_________________________________
		City	State	ZIP
	Daytime phone no. (____)___________________________
	Fax no.	(____)____________________________
3	Contact person	_________________________________
		(For business or organization)

4 SSN ___ ___ ___ - ___ ___ - ___ ___ ___ ___

Social Security number

5 FEIN ___ ___ - ___ ___ ___ ___ ___ ___ ___

Federal employer identiﬁcation number

6Account ID _________________________________________

7License no. _________________________________________

8Write the audit ID or track number from the notice you received.

______________________________________________

9If someone will represent you during the informal conference process, complete the following:

Daytime phone no. (____)____________________________

Representative’s name _____________________________

Daytime phone no. (____)_________ Fax no.(____)__________

Step 2: Please provide the following information

1 Write the amount of your offer. (This amount must be a speciﬁc net dollar amount.) $______________________

2Write the penalty type(s)._________________________________________ Write the amount of penalty. $______________________

3Identify all issues to be conceded, in whole or in part, by the taxpayer or by the Illinois Department of Revenue. Include the total dollar amount associated with each issue and the dollar amount being offered to settle that speciﬁc issue. Attach additional sheets, if necessary.

____________________________________________________________________________________________________________

Disclosure of this information is VOLUNTARY. This form has been approved by the Forms Management Center. IL-492-3508

ICB-2 (R-08/10)

Page 1 of 3

4Explain why the ICB should accept your offer of disposition. Please be as complete and thorough as possible in explaining your reasons. Include all factual and legal basis to support your position and offer of disposition. Attach additional sheets, if necessary.

____________________________________________________________________________________________________________

Step 3: Taxpayer or taxpayer’s representative must sign below

If signing as a corporate ofﬁcer, partner, ﬁduciary, or individual on behalf of the taxpayer, I certify that I have the authority to execute this request on behalf of the taxpayer.

__________________________________________________ _____/_____/_____ _________________________________________

Taxpayer’s signatureTitle, if applicable DatePrint taxpayer’s name (if corporation, print duly authorized ofﬁcer’s name)

________________________________________________		_____/_____/____
Taxpayer’s representative’s signature*	Title, if applicable	Date
*Representative must be duly authorized under valid power of attorney.
If you are not submitting this disposition with Form ICB-1, you may send it to:			Informal Conference Board
			Illinois Department of Revenue
			100 W. Randolph, #7-341
			Chicago, IL 60601

Page 2 of 3

ICB-2 (R-08/10)

Form ICB-2 Instructions

General Information

You should complete and submit Form ICB-2, Offer of Disposition of a Proposed Assessment or Claim Denial, if you are making an offer of disposition to the ICB. You may submit this completed form with your Form ICB-1, Request for Informal Conference Board Review.

The ICB will consider an offer of disposition to settle a tax dispute only in those situations where the ICB determines that it is not in the best interests of the department to issue the assessment, or claim denial.

Your Form ICB-2 may be accepted, rejected, or countered by the ICB. You will be notiﬁed in writing of the ICB’s decision with regard to your offer.

Note: The statements you make in completing Form ICB-2 are considered to be made in the course of good faith negotiations and will not be admissible against you in any further proceedings with regard to the matter in controversy.

Step 1: Identify yourself, your business, or your organization

Lines 1 and 2 — Write your name and address as it appears on your Notice of Proposed Deﬁciency, Notice of Proposed Liability, Notice of Proposed Claim Denial, or Notice of Proposed Liability and Claim Denial.

Line 3 — If you are a business or an organization, please write the name of the contact person and a daytime phone number.

Lines 4 through 8 — Write all identiﬁcation numbers applicable to you.

Line 9 — Write the audit ID or track number that appears on the face of your Notice of Proposed Deﬁciency, Notice of Proposed Liability, Notice of Proposed Claim Denial, or Notice of Proposed Liability and Claim Denial.

Line 10 — If someone will represent you during the informal conference process, write the representative’s name, daytime phone number, and fax number on the lines provided.

Step 2: Please provide the following information

Line 1 — Write the amount you are offering to settle the tax dispute. This amount must be a speciﬁc net dollar amount.

Line 2 — If you are requesting the ICB to consider a waiver of penalty or penalties as part of your offer, write the penalty type(s) and the amount of penalty.

Line 3 — You must identify all issues you propose to be conceded by you or by the department as part of your offer. You also must identify the total dollar amount you were assessed on each of your issues and the speciﬁc dollar amount you are offering to settle each issue. If you need more space, you may attach additional sheets of paper.

Line 4 — You must provide an explanation of the reasons why the ICB should accept your offer. Please be as complete and thorough as possible in explaining your reason. Your explanation should include all case law, statutory, regulatory, or other legal bases which support your position that the proposed audit adjustment is incorrect and should be settled by the ICB. Any documentation supporting your rationale should be included and referenced in your explanation. If you need more space, you may attach additional sheets of paper.

Step 3: Taxpayer or taxpayer’s representative must sign below

Form ICB-2 must be properly signed and dated by you or your representative. The ICB will not consider any offer of disposition that is not properly signed.

If you need additional assistance or information

If you need assistance in completing this form or have any questions, you may call the ICB at 312 814-1722.

For additional information about the ICB, please refer to 86 Ill. Adm. Code Part 215, Informal Conference Board. A copy of these regulations may be found by visiting our web site at

tax.illnois.gov.

ICB-2 (R-08/10)

Page 3 of 3

Click for PDF

Form Information

Fact Name	Fact Description
Purpose	The ICB-2 form is used to make an offer of disposition to settle a tax dispute with the Illinois Department of Revenue.
Governing Law	This form operates under the Illinois Administrative Code, specifically 86 Ill. Adm. Code Part 215.
Submission Requirement	Taxpayers must submit the ICB-2 form if they are disputing a proposed assessment or claim denial.
Legitimate Uncertainty	The ICB may accept the offer only if there is legitimate uncertainty regarding the facts or law in the case.
Inability to Pay	This form should not be used if the taxpayer is seeking relief solely based on inability to pay.
Offer Amount	The taxpayer must specify a net dollar amount in the offer, which is essential for consideration.
Penalty Information	Taxpayers must provide details on any penalties being contested, including the type and amount.
Conceded Issues	All issues to be conceded by the taxpayer or the Department must be clearly identified, along with associated dollar amounts.
Explanation Requirement	A thorough explanation is required to justify why the ICB should accept the offer, including legal bases.
Signature Requirement	The form must be signed by the taxpayer or their authorized representative for it to be considered valid.

Detailed Guide for Filling Out Illinois Icb 2

After gathering the necessary information, individuals can proceed to complete the Illinois ICB-2 form. This form is essential for making an offer of disposition to settle a tax dispute with the Illinois Department of Revenue. Following the steps below will ensure accurate and complete submission.

Identify yourself, your business, or your organization:
- Write your name in the space provided for the taxpayer's name.
- Fill in your current address, including street address, city, state, and ZIP code.
- Provide a daytime phone number and fax number.
- If applicable, write the name of the contact person for your business or organization.
- Enter your Social Security number (SSN) and Federal Employer Identification Number (FEIN).
- Fill in your Account ID and License number.
- Write the audit ID or track number from the notice you received.
- If someone will represent you, provide their name and contact information.
Provide the following information:
- Write the specific amount of your offer to settle the tax dispute.
- List the type(s) of penalty and the corresponding amount.
- Identify all issues to be conceded, including the total dollar amount associated with each issue and the dollar amount being offered to settle that issue. Attach additional sheets if necessary.
- Explain why the ICB should accept your offer. Be thorough and include all relevant facts and legal bases. Attach additional sheets if needed.
Sign the form:
- The taxpayer or their representative must sign and date the form.
- If signing on behalf of a corporation or partnership, ensure that the signer has the authority to execute the request.

Once the form is completed, it should be submitted to the Informal Conference Board at the specified address. This submission will initiate the review process by the ICB, which will notify you of their decision regarding your offer.

Obtain Answers on Illinois Icb 2

What is the purpose of the Illinois ICB-2 form?

The Illinois ICB-2 form is used to make an offer of disposition to the Informal Conference Board (ICB) to settle a tax dispute. This form is applicable when you are contesting a proposed assessment or a claim denial from the Illinois Department of Revenue. The ICB will consider your offer only if there is uncertainty regarding the facts or law in your case and if resolving the matter serves the best interests of the State.
Who should complete the ICB-2 form?

Individuals, businesses, or organizations facing a proposed assessment or claim denial should complete the ICB-2 form. It is essential that the form is filled out accurately to ensure proper processing. If someone else will represent you, their information must also be included.
When should I not use the ICB-2 form?

You should not use the ICB-2 form if your offer is based solely on your inability to pay. In such cases, it is advisable to file a petition with the Board of Appeals after receiving a final assessment of your tax liability.
What information is required on the ICB-2 form?

The form requires various details, including:
- Your name, address, and contact information.
- Your Social Security Number (SSN) or Federal Employer Identification Number (FEIN).
- The amount of your offer and any penalties you are contesting.
- A detailed explanation of why your offer should be accepted.
What happens after I submit the ICB-2 form?

Once you submit the ICB-2 form, the ICB will review your offer. They may accept, reject, or counter your offer. You will receive written notification regarding their decision.
Can my statements in the ICB-2 form be used against me later?

No, the statements you make while completing the ICB-2 form are considered part of good faith negotiations. Therefore, they cannot be used against you in any future proceedings related to the dispute.
What if I need assistance with the ICB-2 form?

If you require help completing the ICB-2 form or have questions, you can contact the ICB at 312-814-1722. They are available to provide guidance and answer your inquiries.
Is there a specific way to submit the ICB-2 form?

You can submit the ICB-2 form with your Form ICB-1, or send it directly to the Informal Conference Board at the address provided on the form. Ensure that it is properly signed and dated before submission.
What if I need more space to provide information on the ICB-2 form?

If you need additional space for any section of the form, you may attach extra sheets of paper. Make sure to reference any attachments clearly in your submission.

Common mistakes

When filling out the Illinois ICB-2 form, many individuals make mistakes that can hinder their chances of successfully resolving a tax dispute. One common error is failing to provide complete and accurate identification information. The form requires specific details such as the taxpayer’s name, address, and identification numbers. Incomplete or incorrect information can lead to delays or even rejection of the offer.

Another mistake often seen is not clearly stating the amount of the offer. It’s essential to provide a specific net dollar amount that you are willing to settle for. Vague or ambiguous figures can create confusion and may result in the Informal Conference Board (ICB) rejecting the offer outright. Be precise and ensure that the amount aligns with the issues being conceded.

Additionally, many people neglect to thoroughly explain why their offer should be accepted. The form requires a detailed explanation that includes factual and legal bases supporting the position. A lack of detail can weaken your case, as the ICB needs to understand the rationale behind your offer. It's important to articulate your reasons clearly and back them up with any relevant documentation.

Finally, failing to properly sign and date the form is a mistake that can easily be overlooked. The ICB will not consider any offer that is not signed by the taxpayer or their authorized representative. Ensure that all necessary signatures are present, as this is a crucial step in the submission process. By avoiding these common pitfalls, you can enhance your chances of a favorable outcome in your tax dispute.

Documents used along the form

When navigating tax disputes in Illinois, several forms and documents complement the Illinois ICB-2 form. Each of these documents serves a unique purpose in the process of resolving tax-related issues. Understanding their roles can help you effectively manage your situation.

ICB-1 Form: This form is a request for an informal conference board review. It initiates the process for disputing a proposed assessment or claim denial. Submitting this form is often the first step before making an offer of disposition with the ICB.
Board of Appeals Petition: If you are unable to pay your tax liability, this petition allows you to seek relief based on financial hardship. It is filed after a final assessment has been issued, and it outlines your circumstances and request for consideration.
Power of Attorney (POA): This document grants authority to another person to act on your behalf in tax matters. It is essential if you wish to have a representative handle your case with the ICB or other tax authorities.
Financial Statement: Often required in tax disputes, this document provides a detailed overview of your financial situation. It helps the ICB understand your ability to pay and may support your claims of hardship.
Supporting Documentation: This includes any records, statements, or evidence that substantiate your position in a tax dispute. Examples might include bank statements, tax returns, or correspondence with the Department of Revenue.
Settlement Agreement: If your offer of disposition is accepted, this document outlines the terms of the settlement. It is crucial for formalizing the resolution of the dispute and ensuring all parties understand their obligations.
Request for Waiver of Penalties: This request is submitted to seek forgiveness for specific penalties associated with your tax liability. It may accompany your offer of disposition or be filed separately.
Taxpayer Identification Documents: These documents, such as your Social Security number or Federal Employer Identification Number, are necessary for verifying your identity and ensuring accurate processing of your forms.
Correspondence with the Department of Revenue: Any letters or notices received from the Department can be important. They provide context for your dispute and may contain critical information regarding deadlines and required actions.
Informal Conference Board Decision Letter: After submitting your ICB-2 form, you will receive a decision letter from the ICB. This letter outlines their acceptance, rejection, or counteroffer regarding your proposal.

In summary, each of these forms and documents plays a vital role in addressing tax disputes in Illinois. By familiarizing yourself with them, you can better navigate the complexities of the tax resolution process and advocate effectively for your interests.

Similar forms

Form ICB-1: This form is the Request for Informal Conference Board Review. It initiates the process for disputing a tax assessment or claim denial. Like the ICB-2, it requires identification details and outlines the taxpayer's issues. Both forms aim to facilitate communication with the Informal Conference Board.
Form IL-2848: This is the Power of Attorney form. It allows a representative to act on behalf of the taxpayer during the informal conference process. Both the ICB-2 and IL-2848 require proper signatures to validate the authority of the representative.
Form PTAX-100: This is the Property Tax Exemption Application. While it focuses on property taxes, it also requires detailed information about the taxpayer and the issues at hand. Similar to the ICB-2, it seeks to clarify the taxpayer's position regarding assessments.
Form 1040: This is the Individual Income Tax Return. It requires taxpayers to disclose income and deductions. Both forms require accurate reporting of financial information and may involve negotiations about tax liabilities.
Form 941: This is the Employer's Quarterly Federal Tax Return. It reports payroll taxes and requires detailed information about tax obligations. Like the ICB-2, it serves as a means for taxpayers to communicate with tax authorities regarding their liabilities.
Form 843: This is the Claim for Refund and Request for Abatement. It allows taxpayers to request a refund for overpaid taxes or to abate penalties. Both forms involve disputing tax amounts and require a clear explanation of the taxpayer's rationale.

Dos and Don'ts

When filling out the Illinois ICB-2 form, it is important to follow specific guidelines to ensure your submission is complete and accurate. Below is a list of things you should and shouldn't do.

Do complete the form if you are making an offer of disposition to settle a tax dispute.
Do provide accurate personal and business information, including your name, address, and identification numbers.
Do specify the exact amount of your offer in a net dollar amount.
Do explain thoroughly why the ICB should accept your offer, including legal and factual support.
Do sign the form properly, ensuring it is dated and includes your title if applicable.

Don't submit the form if you are making an offer in compromise based solely on inability to pay.
Don't leave any required fields blank; this could delay your submission.
Don't provide vague explanations; clarity and detail are essential for your case.
Don't forget to attach any additional sheets if you need more space for your responses.

Misconceptions

Understanding the Illinois ICB-2 form is crucial for taxpayers looking to settle tax disputes. However, several misconceptions can lead to confusion. Here are nine common misconceptions about the ICB-2 form:

Only individuals can use the ICB-2 form. Many believe this form is only for individual taxpayers. In reality, businesses and organizations can also submit it.
ICB-2 is only for those who cannot pay their taxes. This form is meant for settling disputes over proposed assessments or claim denials, not for offers in compromise based solely on inability to pay.
Submitting the ICB-2 form guarantees acceptance. The ICB may accept, reject, or counter any offer. There is no guarantee that the offer will be accepted.
You can submit the ICB-2 form without proper identification. Proper identification, including taxpayer name, address, and relevant identification numbers, is required for the form to be processed.
All information on the form is mandatory. While certain information is required, some sections allow for additional explanations or attachments. It is important to provide as much detail as possible.
The ICB will automatically contact you after submission. Taxpayers will receive written notification of the ICB's decision, but it is the taxpayer's responsibility to follow up if they do not receive a response.
The ICB-2 form is a legal admission of guilt. Statements made in the form are part of good faith negotiations and cannot be used against the taxpayer in future proceedings.
Filing the ICB-2 form is the final step in the process. The ICB may initiate further discussions or negotiations after the form is submitted, so it is important to remain engaged.
You must hire a lawyer to submit the ICB-2 form. While legal representation can be beneficial, it is not required to complete or submit the form.

Being aware of these misconceptions can help taxpayers navigate the process more effectively and increase the chances of a favorable outcome.

Key takeaways

Here are some key takeaways about filling out and using the Illinois ICB-2 form:

Purpose of the Form: The ICB-2 form is used to make an offer to settle a tax dispute with the Illinois Department of Revenue.
Legitimate Uncertainty: The ICB will only accept your offer if there is legitimate uncertainty regarding the facts or law in your case.
Not for Inability to Pay: Do not use this form if your offer is based solely on your inability to pay. Instead, file a petition with the Board of Appeals.
Identification: Clearly identify yourself, your business, or organization at the beginning of the form.
Offer Amount: Specify a net dollar amount for your offer. This amount must be clear and precise.
Penalty Information: If applicable, include the type of penalty and the amount associated with it.
Conceded Issues: Identify all issues you are conceding and provide the associated dollar amounts for each.
Explanation Required: Provide a thorough explanation of why the ICB should accept your offer, including any relevant legal bases.
Signature Requirement: Ensure that the form is signed and dated by you or your authorized representative. An unsigned form will not be considered.
Notification of Decision: After submission, you will receive written notification regarding the ICB’s decision on your offer.

Completing the ICB-2 form accurately and thoroughly can significantly impact the resolution of your tax dispute. Be sure to follow all instructions carefully.