The General Assembly finds that:

1. (1) Voluntary compliance is the cornerstone of an effective tax system.
2. (2) Despite attempts by the General Assembly, State taxes are not simple.
3. (3) Even the most diligent taxpayers, through mistake or inadvertence, may not pay all taxes due.
4. (4) The Department lacks the resources to audit the compliance of all taxpayers.
5. (5) Illinois certified public accountants provide valuable advice and assistance to Illinois taxpayers on State tax issues.
6. (6) A pilot program establishing a partnership between taxpayers, Illinois certified public accountants, and the Department will provide guidance to taxpayers and enhance voluntary compliance.
7. (7) A pilot project to establish a certified audit program to address underpayment of local occupation and use taxes would address concerns raised by units of local government.

(Source: P.A. 101-628, eff. 6-1-20.)