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Blank Illinois Icb 2 PDF Form

The Illinois ICB-2 form is a document used to propose a settlement for a tax dispute with the Illinois Department of Revenue. Taxpayers can submit this form when they seek an informal resolution regarding a proposed assessment or claim denial. It is essential to understand the requirements and process for filling out this form accurately to facilitate a successful negotiation.

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Article Guide

The Illinois ICB-2 form serves as a crucial tool for taxpayers seeking to resolve disputes with the Illinois Department of Revenue regarding proposed assessments or claim denials. This form allows individuals or businesses to make an offer of disposition, aiming to settle their tax issues amicably through the Informal Conference Board (ICB). It is important to note that the ICB will only consider such offers when there is genuine uncertainty about the facts or legal interpretations involved in the case, and if resolving the matter is deemed beneficial for the State. Taxpayers must provide detailed information, including their identification details, the specific amount they are offering to settle, and a comprehensive explanation of why their offer should be accepted. Additionally, the form requires the identification of any penalties and issues being conceded, along with their corresponding dollar amounts. This process is designed to facilitate negotiations while ensuring that both the taxpayer's and the State's interests are considered. However, it is essential to remember that the ICB-2 form is not intended for those seeking relief solely based on an inability to pay; such cases should be addressed through a different petition. Completing the form accurately and thoroughly can significantly impact the outcome of the dispute resolution process.

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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)

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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

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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)

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➤ PDF File

Form Specifications

Fact Name	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.
Eligibility	This form is appropriate only when there is legitimate uncertainty regarding the facts or law in the case.
Offer of Disposition	Taxpayers must specify a net dollar amount they are offering to settle the dispute on the form.
Penalty Information	Taxpayers can request a waiver of penalties by identifying the penalty type(s) and the associated amounts.
Concessions	All issues to be conceded must be identified, including the total dollar amounts associated with each issue.
Legal Basis	Taxpayers must provide a thorough explanation of why the ICB should accept their offer, including legal bases.
Signature Requirement	The form must be signed and dated by the taxpayer or their representative to be considered valid.
Governing Law	The ICB-2 form is governed by the regulations outlined in 86 Ill. Adm. Code Part 215.

Illinois Icb 2: Usage Guidelines

Completing the Illinois ICB-2 form is an important step in addressing a tax dispute with the Illinois Department of Revenue. Once you have filled out the form, you will submit it for consideration by the Informal Conference Board (ICB). The ICB will review your offer and notify you of their decision regarding your proposed settlement.

Identify yourself, your business, or your organization:
- Write your name in the space provided.
- Fill in your current address, including street, city, state, and ZIP code.
- Provide your daytime phone number and fax number.
- If applicable, include the name of a contact person for your business or organization.
- Enter your Social Security Number (SSN) and Federal Employer Identification Number (FEIN).
- Provide your Account ID and License number.
- Write the audit ID or track number from the notice you received.
- If someone will represent you, include their name and contact information.
Please provide the following information:
- State the specific dollar amount of your offer to settle the dispute.
- Indicate the type of penalty and the amount of the penalty you are addressing.
- List all issues you are conceding, along with the total dollar amount associated with each issue and the amount you are offering to settle each issue.
- Explain thoroughly why the ICB should accept your offer, including any factual or legal basis to support your position.
Taxpayer or taxpayer’s representative must sign below:
- Sign and date the form, certifying that you have the authority to submit this request.
- If applicable, have your representative sign and date the form, ensuring they are authorized under valid power of attorney.

After completing the form, submit it to the Informal Conference Board at the address provided. Be sure to keep a copy for your records. This process allows you to formally present your case for reconsideration, and you will receive a written notification regarding the ICB's decision on your offer.

Your Questions, Answered

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

The Illinois ICB-2 form is used to make an offer of disposition regarding a proposed assessment or claim denial related to tax disputes. If you believe there is legitimate uncertainty about the facts or law in your case, this form allows you to settle the dispute with the Informal Conference Board (ICB). It’s important to note that this form should not be used if you are seeking relief solely based on your inability to pay. In such cases, a petition with the Board of Appeals is the appropriate route.

Who should complete the ICB-2 form?

The form should be completed by the taxpayer or their authorized representative. This includes individuals, businesses, or organizations facing a proposed tax assessment or claim denial. It is crucial that the information provided is accurate and reflects the taxpayer's current situation, including their contact details and identification numbers.

What information is required on the ICB-2 form?

When filling out the ICB-2 form, you will need to provide several key pieces of information. This includes your name, address, and identification numbers such as your Social Security number or Federal Employer Identification Number. Additionally, you must specify the amount you are offering to settle the dispute, detail any penalties involved, and clearly outline the issues you are conceding. A thorough explanation of why the ICB should accept your offer is also required.

What happens after I submit the ICB-2 form?

Once you submit the ICB-2 form, the ICB will review your offer of disposition. They may accept, reject, or counter your offer. You will receive written notification regarding their decision. It’s important to understand that the statements made in the form are part of good faith negotiations and cannot be used against you in any future proceedings related to the matter.

How can I get help with the ICB-2 form?

If you need assistance while completing the ICB-2 form or have questions about the process, you can reach out to the ICB at 312-814-1722. They can provide guidance and clarify any uncertainties you may have. For further information, additional resources are available on the Illinois Department of Revenue website, which includes relevant regulations and guidelines.

Common mistakes

Incorrect Personal Information: Failing to accurately fill out your name and address can lead to significant delays. Make sure that the information matches what is on your official tax documents.
Missing Identification Numbers: Not providing your Social Security Number (SSN), Federal Employer Identification Number (FEIN), or Account ID can result in the form being rejected. These numbers are essential for identifying your tax account.
Vague Offer Amount: Offering a non-specific amount can confuse the ICB. Ensure that you provide a clear, specific net dollar amount for your offer to settle the tax dispute.
Inadequate Explanation: A weak or incomplete rationale for your offer may lead to rejection. Be thorough in explaining why the ICB should accept your offer, including all relevant facts and legal bases.
Failure to Sign: Not signing the form or having it signed by an unauthorized representative can invalidate your submission. Ensure that the appropriate parties sign and date the form.
Ignoring Additional Documentation: If your explanation or offer requires more detail, neglecting to attach additional sheets can weaken your case. Include all necessary supporting documents to strengthen your position.

Documents used along the form

When dealing with the Illinois ICB-2 form, several other documents may be necessary to support your case. Each of these forms plays a specific role in the process of resolving tax disputes. Understanding their purpose can help streamline your interactions with the Illinois Department of Revenue.

Form ICB-1: This is the Request for Informal Conference Board Review. It initiates the process for taxpayers seeking a review of a proposed assessment or claim denial before the ICB.
Form PTAX-203: This is the Property Tax Appeal Board (PTAB) Petition. It is used when appealing property tax assessments and can be relevant if property taxes are part of the dispute.
Form 1299: This is the Application for a Certificate of Good Standing. It may be required to confirm that a business is compliant with state regulations before proceeding with tax disputes.
Form IL-1040: This is the Individual Income Tax Return. Taxpayers may need to submit this form to provide a complete financial picture when negotiating tax liabilities.
Form IL-941: This is the Illinois Withholding Income Tax Return. It documents the withholding amounts from employee wages and may be necessary if payroll taxes are involved in the dispute.
Power of Attorney (POA): This document allows a representative to act on behalf of the taxpayer in dealings with the ICB. It is essential if someone else is managing the dispute process.

Each of these forms and documents plays a crucial role in the resolution of tax disputes in Illinois. Being prepared with the right paperwork can help facilitate a smoother and more efficient process.

Similar forms

Form ICB-1: This form is used to request a review by the Informal Conference Board. Similar to the ICB-2, it initiates the process of resolving tax disputes but does not include an offer of settlement.
Form 843: This form is used to claim a refund of overpaid taxes. Like the ICB-2, it addresses tax disputes but focuses on refunds rather than offers of disposition.
Form 1040X: This is an amended individual income tax return. It allows taxpayers to correct errors on their original returns, similar to how the ICB-2 allows for adjustments in tax assessments.
Form 941-X: This form is used to amend quarterly payroll tax returns. It serves a similar purpose to the ICB-2 in that it addresses corrections and disputes related to tax liabilities.
Form 1120X: This form is for amending corporate tax returns. Like the ICB-2, it provides a mechanism for addressing discrepancies in tax obligations.
Form PTAX-203: This is a petition for a property tax exemption. It allows taxpayers to dispute property tax assessments, akin to how the ICB-2 addresses tax assessment disputes.
Form 1500: This form is used for filing a claim for a refund of sales tax. It shares similarities with the ICB-2 in that both forms deal with resolving tax disputes through offers or claims.
Form 127: This form is for requesting a waiver of penalties for late tax payments. Similar to the ICB-2, it allows taxpayers to negotiate terms related to their tax liabilities.

Dos and Don'ts

Things to Do When Filling Out the Illinois ICB-2 Form:

Clearly identify yourself and your business by providing accurate information in the designated fields.
Provide a specific dollar amount for your offer to settle the tax dispute.
Thoroughly explain your reasons for the offer, including any relevant facts or legal bases.
Ensure that the form is signed and dated by you or your authorized representative.

Things Not to Do When Filling Out the Illinois ICB-2 Form:

Do not submit the form if your offer is based solely on your inability to pay.
Avoid vague or incomplete explanations; clarity is crucial.
Do not forget to include all necessary identification numbers, as missing information can delay processing.
Do not submit the form without proper signatures; it will not be considered valid without them.

Misconceptions

Misconception 1: The ICB-2 form can be used for any tax issue.

Many people believe that the ICB-2 form is a catch-all for any tax dispute. However, this form is specifically intended for settling disputes related to proposed assessments or claim denials. It is not suitable for offers based solely on an inability to pay.
Misconception 2: Submitting the ICB-2 guarantees acceptance of the offer.

Some individuals think that if they submit the ICB-2 form, their offer will automatically be accepted. In reality, the Informal Conference Board will review each offer and may accept, reject, or counter it based on their assessment of the situation.
Misconception 3: The ICB-2 form is only for individuals.

This form is often thought to be limited to individual taxpayers. In truth, businesses and organizations can also use the ICB-2 form to negotiate settlements for tax disputes. It is applicable to anyone facing a proposed assessment or claim denial.
Misconception 4: Once submitted, the information on the ICB-2 form is public.

There is a common belief that the details shared on the ICB-2 form become public record. However, the information disclosed is considered voluntary and is protected during the negotiation process, meaning it cannot be used against the taxpayer in future proceedings.
Misconception 5: The ICB-2 form can be submitted without proper signatures.

Some people think that the ICB-2 form can be filed without the necessary signatures. This is not true. The form must be properly signed and dated by the taxpayer or their authorized representative for it to be considered valid by the ICB.

Key takeaways

Key Takeaways for Filling Out the Illinois ICB-2 Form

The ICB-2 form is used to make an offer of disposition to settle a tax dispute with the Illinois Department of Revenue.
Only submit this form if there is legitimate uncertainty regarding the facts or law in your case.
Do not use this form if you are making an offer based solely on inability to pay; instead, file a petition with the Board of Appeals.
Clearly identify yourself or your organization, providing all required identification numbers and contact information.
Specify the exact dollar amount you are offering to settle the dispute; this must be a net dollar amount.
List all issues you are conceding and include the associated dollar amounts for each issue.
Provide a thorough explanation of why the ICB should accept your offer, including any legal basis supporting your position.
Ensure the form is signed and dated by you or your authorized representative; unsigned forms will not be considered.