Ill. Admin. Code tit. 86, § 200.190
Withdrawal of Representation
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) No representative party, once having filed a Power of Attorney in any matter before the Office of Administrative Hearings of the Department of Revenue, shall be allowed to withdraw from that representation without first having served notice of intent upon all parties to the cause, making the reasons for such withdrawal known of record and securing leave of the presiding officer on the case to so withdraw.
- b) No representative party who is intending to substitute for or replace another representative party who has already filed a Power of Attorney shall have the right to do so unless the provisions of subsection (a), above, have been fulfilled, and any such filing in violation of this Section shall be deemed a nullity.
- c) Once a matter has been set or otherwise noticed for hearing, leave to withdraw or substitute as counsel for a taxpayer may be denied by the presiding Administrative Law Judge if granting such request would act to delay the hearing.
(Source: Added at 20 Ill. Reg. 888, effective January 1, 1996)