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Illinois Department of Revenue
BOA-1
Board of Appeals Petition
Docket no. _____________________
Do not write above this line.
Read this information first
Everyone must complete Parts 1, 3, 4, and 5. Complete Part 2 if someone will represent you. If you do not answer each
question completely and truthfully, the Board of Appeals may reject your petition. If you need more space, please attach
additional pages.
Part 1: Identify yourself, your business, or your organization
1
4
Taxpayer’s name _____________________________
FEIN ___ ___
___ ___ ___ ___ ___ ___ ___
federal employer identification number
5
Attn: ________________________________________
SSN ___ ___ ___ ___ ___ ___ ___ ___ ___
Social Security number
2
_____________________________ 6
Street address
IBT no. ___ ___ ___ ___
___ ___ ___ ___
Illinois business tax number
_____________________________ 7
City, state, ZIP
Excise tax no.___________________________________
3
8
Phone no. (home) (____)________________________
FAX no. (____)__________________________________
9
Phone no. (work) (____)_________________________
Email address __________________________________
Part 2: Identify your tax representative
If you are being represented by someone else, this part must be completed in full.
Please note:
Your representative must attach an executed Form IL-2848, Power of Attorney, to this petition.
1
3
Representative’s name ___________________________
Phone no. (work)(____)_____________________________
2
4
Street address _________________________________
FAX no. (____)____________________________________
5
City, state, ZIP _________________________________
Email address ____________________________________
Part 3: Provide the following information
1
Write the name of the person who referred you to the Board of Appeals ________________________________________.
2
Identify the type of tax for which you are requesting relief. List specific assessment numbers or liability periods. Attach
correspondence from us listing your liability.
3
You must check one of the following. You may request relief from penalties or interest (or both) based on reasonable
cause; or if you are unable to pay the full amount due under any circumstances, you may offer an amount in compromise.
This petition is a request for abatement of penalty or interest (or both) based on reasonable cause. The following is
the type and amount of penalty or the amount of interest (or both) I am requesting to be waived.
Type and amount of penalty relief ___________________________________________________________________
Amount of interest relief $_________________________
or
This petition is an offer in compromise due to my inability to pay the full amount due under any circumstances.
This is my best possible offer $_____________________.
Lump sum
Request a pay plan (describe)
If you are making an offer in compromise, you must attach complete copies of the following: your last three federal
and state income tax returns and all schedules, bank statements from all of your bank accounts summarizing the last
six months’ activity, a current financial statement (BOA-4, Financial Information for Individuals, or BOA-5, Financial
Information for Businesses), and copies of your last two paycheck vouchers.
This form is authorized as outlined by Chapter 127, Section 39b20, of the Civil Administrative Code of Illinois. Disclosure of information is VOLUNTARY. Failure to
provide information could result in rejection of your petition. This form has been approved by the Forms Management Center.
IL-492-2501
BOA-1 (R-1/01)
Page 1