Ill. Admin. Code tit. 56, § 350.160
b) A petition for modification of an abatement date shall be in writing and shall include the following information:
c) A petition for modification of abatement date shall be filed with the Division Manager or his or her designee who issued the citation no later than the close of the next working day following the date on which abatement was originally required. A later-filed petition shall be accompanied by the employer's statement of exceptional circumstances explaining the delay.