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ESMAIL v. DEPARTMENT OF REVENUE

No. 2-06-0277.

863 N.E.2d 824 (2007)

309 Ill.Dec. 192

Basim ESMAIL, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois, Second District.

As Corrected March 19, 2007.

Attorney(s) appearing for the Case

Lawrence I. Serlin, Lawrence I. Serlin Ltd., Highland Park, for Basim Esmail.

Lisa Madigan, Attorney General, Gary S. Feinerman, Solicitor General, Ainat Margalit, Assistant Attorney General, Chicago, for Illinois Department of Revenue.

Justice KAPALA delivered the opinion of the court:

Plaintiff, Basim Esmail, was president, secretary, and treasurer of Bazco Enterprises, Inc., d/b/a Extra Value Liquors (Bazco), a retail liquor business. The Illinois Department of Revenue (the Department) assessed a penalty against plaintiff in the amount of $72,039.34 for wilfully failing to pay the business's sales tax obligations under the Retailers' Occupation Tax Act (Retailer's Act) (35 ILCS 120/1 et seq...

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