Ill. Admin. Code tit. 86, § 200.130
Remedies/Compliance With Discovery
Effective Jan 1, 199620 Ill. Reg. 888AUTHORITY: Implementing Sections 8, 9, 10 and 12 of the Retailers' Occupation Tax Act [35 ILCS 120/8, 9, 10 and 12] and Sections 908, 909, 910, 914, 915, 916 and 918 of the Illinois Income Tax Act [35 ILCS 5/908, 909, 910, 914, 915, 916 and 918] and Sections 17, 18, 19, 21 and 25 of the Cigarette Use Tax Act [35 ILCS 135/16, 17, 18, 21 and 25] and Sections 7, 8, 9a, 9b, 10 and 10a of the Cigarette Tax Act [35 ILCS 130/7, 8, 9a, 9b, 10 and 10a] and Sections 8-5, 8-6, 8-7 and 8-8 of the Liquor Control Act of 1934 [235 ILCS 5/8-5, 8-6, 8-7 and 8-8] and authorized by Section 12 of the Retailers' Occupation Tax Act [35 ILCS 120/12] and Section 1401 of the Illinois Income Tax Act [5 ILCS 5/1401] and Section 21 of the Cigarette Use Tax Act [35 ILCS 135/21] and Section 8 of the Cigarette Tax Act [35 ILCS 130/8] and Section 8-13 of the Liquor Control Act of 1934 [235 ILCS 5/8-13] and Section 39b20.1 of the Civil Administrative Code [20 ILCS 2502/39b20.1].DEPARTMENT OF REVENUE
- a) Any party or its counsel, upon failure of the opposing party to answer or appropriately respond to any discovery request, may seek by way of motion addressed to the Administrative Law Judge assigned to the case or another appointed in his/her stead, to compel a response or appropriate answer be given to the request(s) made. In seeking a remedy under this Section, it shall not be required that the provisions of Section 201(k) of the Supreme Court Rules be followed, but only that a reasonable attempt to achieve compliance with the discovery request was made prior to seeking the assistance of the Administrative Law Judge.
b) If a party, officer, director or managing agent of a party fails to comply with a reasonable discovery request after being ordered to do so by the Administrative Law Judge, said presiding officer may make such further orders as to the failure as are just, including, but not limited to:
- 1) An order that the matters regarding which the order of compliance was made or any other designated facts shall be taken as true and established for the purpose of the case in accordance with the claim of the party obtaining the order;
- 2) An order refusing to allow the disobedient party to support or oppose designated defenses, or prohibiting him from introducing designated matters or documents in evidence;
- 3) An order staying further proceedings until the order is obeyed or rendering a judgment by default against the disobedient party.
c) In ordering sanctions, the Administrative Law Judge shall consider the following factors, including, but not limited to:
- 1) The diligence of the person making the request;
- 2) The burden of compliance on the party subject to the request;
- 3) The reasonableness of the failure to comply;
- 4) Circumstances which may prevent compliance.
(Source: Amended at 20 Ill. Reg. 888, effective January 1, 1996)