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HORSEHEAD CORP. v. DEPARTMENT OF REVENUE

(Docket No. 124155).

157 N.E.3d 453 (2019)

2019 IL 124155

HORSEHEAD CORPORATION, Appellant, v. The DEPARTMENT OF REVENUE et al. (The Department of Revenue, Appellee).

Supreme Court of Illinois.

Opinion filed November 21, 2019.

Attorney(s) appearing for the Case

JoAnne Mulder Nagjee and Steven M. Cantor , of Kirkland & Ellis LLP, of Chicago, and Joseph E. Bender , of Difede Ramsdell Bender PLLC, of Washington, D.C., for appellant.

Kwame Raoul , Attorney General, of Springfield ( Jane Elinor Notz , Solicitor General, and Bridget DiBattista , Assistant Attorney General, of Chicago, of counsel), for appellee Department of Revenue.

Michael J. Wynne and Douglas A. Wick , of Jones Day, of Chicago, for amicus curiae Taxpayers' Federation of Illinois.

OPINION

¶ 1 Petitioner, Horsehead Corporation (Horsehead), filed a petition for review with the Illinois Independent Tax Tribunal of notices of tax liability issued by respondent the Department of Revenue (Department). The notices were issued due to Horsehead's failure...

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