Ill. Admin. Code. tit 86, § 850.200 - Detrimental Reliance

Section 850.200 - Detrimental Reliance

In any subsequent audit of the taxpayer by the Department, detrimental reliance that is based upon the results of the certified audit that the qualified practitioner conducts, or incorrect or misleading advice that the qualified practitioner gives, is not a defense against the assessment of tax, penalty, or interest.

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