Section 1110.125  Tax Default; Repayment

a)         Upon notice from the Illinois Department of Revenue that a person has failed to file a return, or to pay the tax, penalty, or interest, as required by any tax Act administered by the Illinois Department of Revenue, the Division of Professional Regulation or the Division of Real Estate of the Department of Financial and Professional Regulation shall:

1)         issue an order refusing to renew the license of the person; or

2)         issue an order denying the application for licensure of the person; or

3)         issue an order suspending the license of the person.

b)         The Division shall take one of the actions set forth in subsection (a) upon notification from the Illinois Department of Revenue of a certification, signed by its Director or designee, attesting to the following:

1)         the amount of any unpaid tax liability; and/or

2)         the years for which a return was not filed.

c)         Notification received from the Department of Revenue including items set forth in subsection (b) shall be considered prima facie evidence of a licensee's or applicant's failure to comply with any of the tax laws administered by the Illinois Department of Revenue.

d)         The Division, pursuant to 20 ILCS 2105/2105-15(g), shall not be required to hold a hearing prior to or following taking any of the actions set forth in subsection (a), except as provided in subsection (f).

e)         The Division shall forward notice of any order entered pursuant to this Section to the licensee or applicant by mailing or emailing a copy of its order to the person's address of record or email address of record with the Division, as defined by 20 ILCS 2105/2105-5.  The Notice shall include the following information:

1)         that the order shall be stayed for a period of 60 days from the date signed; and

2)         the stay shall not be extended unless the licensee or applicant files a request for a hearing with the Division in accordance with this Part to dispute the matters contained in the order.

f)         An order suspending or denying a license under subsection (a) shall be immediately stayed for a period of 60 days.  After the expiration of the 60-day period, the Division shall change the license status to suspended or not renewed or application denied, unless the licensee/applicant has filed a request for hearing prior to the expiration of the 60-day period.  The purpose of the hearing is to afford the licensee/applicant an opportunity to contest the order on the basis that the licensee/applicant is in compliance with the tax laws administered by the Illinois Department of Revenue or that the tax matter has been resolved with the Illinois Department of Revenue.  The Division does not have the jurisdiction to determine the validity of the tax matter or the amount of any tax, penalty, or interest assessment as these issues can only be addressed by the Illinois Department of Revenue.  If the contest of the order is denied or dismissed, the suspension, refuse to renew, or denial of licensure shall become effective.

g)         The Division shall restore or renew the license of a licensee that was suspended or refused renewal, or issue the license of an applicant that was denied issuance pursuant to this Section, if the licensee or applicant has provided proof of a satisfactory repayment record with the Illinois Department of Revenue and if all other requirements of the Act and rules governing the profession for which the license was issued or sought have been met.

h)         "Satisfactory Repayment Record" as used in this Section and in 20 ILCS 2105/2105-15(g) shall mean submission of the following by the Illinois Department of Revenue to the Division:

1)         documentation from the Illinois Department of Revenue that the applicant or licensee who has been denied license issuance or renewal or whose license has been suspended based upon 20 ILCS 2105/2105-15(g) has paid in full the final assessment of any tax, penalty, or interest, as required by any tax Act administered by the Illinois Department of Revenue; or

2)         documentation from the Illinois Department of Revenue that the applicant or licensee who has been denied license issuance or renewal or whose license has been suspended based upon 20 ILCS 2105/2105-15(g) has entered into and is in compliance with a payment plan that has been accepted by the Illinois Department of Revenue.

(Source:  Added at 48 Ill. Reg. 13602, effective August 30, 2024)