Sec. 12-553. Application to commissioner for hearing. Order for hearing.
Sec. 12-553. Application to commissioner for hearing. Order for hearing. Any
taxpayer, aggrieved by the action of the commissioner or his authorized agent in fixing
the amount of any tax, penalty or interest provided for by this chapter, may apply to the
commissioner, in writing, within sixty days after notice of such action is delivered or
mailed to him, for a hearing and a correction of the amount of the tax, penalty or interest
so fixed, setting forth the reasons why such hearing should be granted and the amount
of the tax, penalty or interest should be reduced. The commissioner shall promptly
consider each such application and may grant or deny the hearing requested. If the
hearing is denied, the applicant shall be notified thereof forthwith. If it is granted, the
commissioner shall notify the applicant of the time and place fixed for such hearing.
After such hearing the commissioner may make such order in the premises as appears
to him just and lawful and shall furnish a copy of such order to the applicant. The
commissioner may, by notice in writing, at any time within three years after the date
when any return of any taxpayer has been due, order a hearing on his own initiative and
require the taxpayer or any other individual whom he believes to be in possession of
relevant information concerning the taxpayer to appear before him or his authorized
agent with any specified books of account, papers or other documents, for examination
under oath.
(1971, P.A. 837, S. 16; P.A. 91-236, S. 14, 25.)
History: P.A. 91-236 provided for 60, rather than 30, days to request a hearing, effective July 1, 1991, and applicable
to taxes due on or after that date.
Cited. 31 CS 134.