Form Mf 04-8 - Recommendation Form For Disposition Page 3
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115. The Department is an agency that is authorized to administer and enforce the
Illinois IFTA program. (Stip. #14)
6. The taxpayer participates in the Illinois IFTA program. (Stip. #12)
7. The taxpayer filed quarterly motor fuel use tax returns with the Department for
the period of January 1, 1999 through March 31, 2002. The Department conducted an
audit of the taxpayer’s motor fuel use tax records for this time period to verify motor fuel
use tax liabilities to various jurisdictions in which the taxpayer’s commercial motor
vehicles operate. (Stip. #15, 16)
8. Pursuant to an agreement between the Department and the taxpayer, the
auditor used the “error factors” for mileage that were used in a previous audit of the
taxpayer. The previous audit covered the period of July 1, 1994 through September 30,
1997. The auditor used the error factors from the previous audit for purposes of saving
time and expense for both parties. (Stip. #7; Ex. #5)
9. As a result of the initial audit, on August 16, 2002, the Department issued form
EDA 123 Notice of Proposed Liability to the taxpayer that proposed additional tax in the
amount of $5,753, penalty of $575.30, and interest of $78,044.82 for a total assessment of
$84,373.12. (Stip. #17)
10. The taxpayer made an initial payment of $6,328.20 for the tax and penalty
assessed and protested the results of the audit. (Stip. #6, 18)
11. As a result of the first audit, miles and corresponding tax liabilities were re-
allocated from some states to other states. For example, the auditor determined that the
taxpayer owed Illinois $125,701.34 and was due refunds from Indiana, Missouri, and
Ohio in the amounts of $99,880.83, $36,042.72, and $78,151.25 respectively. (Stip. #19)
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