SCHMIDT v. DEP'T OF REVENUE

No. 5-86-0683.

163 Ill. App.3d 269 (1987)

516 N.E.2d 973

WANDA LEE SCHMIDT, d/b/a Le Don's, Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — Fifth District.

Opinion filed December 2, 1987.


Attorney(s) appearing for the Case

Patrick B. Mathis, of Mathis, Marifian & Richter, Ltd., of Belleville, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Lynn M. Travis, Assistant Attorney General, of counsel), for appellee.


Judgment affirmed.

JUSTICE LEWIS delivered the opinion of the court:

The instant appeal involves the issue of whether a taxpayer may seek administrative review of a final tax assessment after applying for and obtaining amnesty for such taxes under the Illinois Tax Delinquency Amnesty Act (Pub. Act 83-1428, eff. Oct. 1, 1984) (hereinafter the Amnesty Act).

In February 1983 the plaintiff, Wanda Schmidt, d/b/a Le Don's (taxpayer), received a notice of...

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