Illinois - Taxpayer timely filed refund claim for payment made under amnesty

February 2013


In an unpublished opinion, the Illinois Appellate Court held that a taxpayer timely filed its refund claim of an overpayment made on its amended return filed pursuant to the state's 2003 amnesty program based upon a good faith estimate of its tax liability while it was under a federal audit. The court found that the taxpayer's refund claim was subject to Illinois' two-year and one hundred twenty day limitations period for overpayments relating to a federal change even though the federal change resulted in an increase in the taxpayer's federal taxable income as originally filed.  The overpayment resulted from the taxpayer's amended return filed pursuant to amnesty, which overestimated its expected post-audit final federal taxable income.   [Con-Way Transportation Services, Inc. v. Hamer, Docket No. 1-11-3410 (1/17/13)]

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