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BRANSON v. DEPARTMENT OF REVENUE

No. 78408.

659 N.E.2d 961 (1995)

168 Ill.2d 247

213 Ill.Dec. 615

Carl E. BRANSON, Appellant, v. The DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Illinois.

November 30, 1995.

Attorney(s) appearing for the Case

William P. Gavin, Brown & Gavin, Belleville, for appellant.

James E. Ryan, Attorney General, Springfield (Barbara A. Preiner, Solicitor General, and Jan E. Hughes, Assistant Attorney General, Chicago, of counsel), for appellee.

Justice McMORROW delivered the opinion of the court:

In this appeal we are asked to decide whether a notice of tax penalty liability and the certified record of the Department of Revenue (Department) are sufficient to establish a prima facie case of willful failure to pay retailers' occupation taxes pursuant to section 13½ of the Retailers' Occupation Tax Act (Act) (Ill.Rev.Stat.1991, ch. 120, par. 452½ (repealed effective January 1, 1994; replacement...

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