AUTHORITY: Implementing and authorized by the Illinois Independent Tax Tribunal Act of 2012 [35 ILCS 1010].ILLINOIS INDEPENDENT TAX TRIBUNAL
a) Out-of-state Petitioners. If the taxpayer does not have his or her place of business in this State, a hearing shall be held at the office designated by the Tribunal. If the chosen location is undesirable, upon a showing of just cause, the taxpayer may petition the Tribunal to move the hearing to another office.
b) Post-hearing Briefs. At the discretion of the administrative law judge, the parties may submit post-hearing briefs, including proposed findings of fact and conclusions of law.