<p>Illinois DOR: Taxpayer Cannot Challenge S Corporation Audit in Individual Income Tax Protest</p>

Illinois DOR: Taxpayer Cannot Challenge S Corporation Audit in Individual Income Tax Protest

The Illinois Department of Revenue upheld an income tax assessment against an individual, finding that the additional assessment was due to unreported income the department discovered during an audit of the taxpayer's S corporation, and because the audit was not challenged the taxpayer could not challenge it now in an individual income tax protest.

This document was released on April 10, 2014.

The Illinois Department of Revenue upheld an income tax assessment against an individual, finding that the additional assessment was due to unreported income the department discovered during an audit of the taxpayer's S corporation, and because the audit was not challenged the taxpayer could not challenge it now in an individual income tax protest. <p>The administrative law judge also denied arguments that the auditor miscalculated COGS or other expenses.</p> 

The Illinois Department of Revenue upheld an income tax assessment against an individual, finding that the additional assessment was due to unreported income the department discovered during an audit of the taxpayer's S corporation, and because the audit was not challenged the taxpayer could not challenge it now in an individual income tax protest. The administrative law judge also denied arguments that the auditor miscalculated COGS or other expenses.