Ill. Admin. Code. tit 86, § 5000.345 - Hearings

a) Out-of-state Petitioners_._ If the taxpayer does not have his or her place of business in this State, a hearing shall be held at the office designated by the Tribunal. If the chosen location is undesirable, upon a showing of just cause, the taxpayer may petition the Tribunal to move the hearing to another office.

b) Post-hearing Briefs. At the discretion of the administrative law judge, the parties may submit post-hearing briefs, including proposed findings of fact and conclusions of law.