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ROGERS v. ILLINOIS DEPARTMENT OF REVENUE

No. 1-15-1449.

75 N.E.3d 374 (2017)

2017 IL App (1st) 151449

John E. ROGERS and Frances L. Rogers, Petitioners, v. ILLINOIS DEPARTMENT OF REVENUE and Illinois Independent Tax Tribunal, Respondents.

Appellate Court of Illinois, First District, Fourth Division.

Rehearing denied May 5, 2017.

Attorney(s) appearing for the Case

John E. Rogers, of Chicago, petitioner pro se.

Lisa Madigan , Attorney General, of Chicago ( Carolyn E. Shapiro , Solicitor General, and John P. Schmidt , Assistant Attorney General, of counsel), for respondents.

OPINION

¶ 1 Under section 506(b) of the Illinois Income Tax Act (Act) (35 ILCS 5/506(b) (West 2010)), an Illinois taxpayer must report any change in his or her federal income tax return within 120 days of the change having been "agreed to" or "finally determined...

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