CERTIFIED MAIL/RETURN RECEIPT REQUESTED
Granite City, Il 62040
Feb 4, 2009
State of Illinois
Dept of Revenue
PO Box 19035
Springfield, Illinois 62794-9035
Re: Tax Payer ID# 000-00-0000 / Tax Year ending Dec 31,1990
I am in receipt of a Notice Before Collection Action letter from you. ID L0208835968. Dated 6 Jan 2009. A copy of which is attached. I dispute your computations. I disagree with the content of your examination report and deny any tax liability. Please schedule a day for me so I might show you my books and records for the years in question. I had un-reimbursed business expenses and deductions including charitable donations, medical expenses, local taxes, etc. I had tax return preparation expense. I want to obey the law and do what is right. I want to pay all the taxes I owe.
Your examination report simply is not correct. I had many business expenses for that tax year and I am entitled to claim them. Your Income Tax Examination Changes, form 4549 did not give me credit for my withholding as well as deductions, expenses, illegal telephone tax credit of $25 (the safe harbor amount), etc. This is my statement of disputed issues. I request a conference with your supervisor and also the appeals office. I want to resolve this matter. Please send me the necessary forms and instructions. For the tax years in questions, I have a small business with expenses or the cost of doing business equal to 60% of the gross. I had many business expenses including rent, utilities, travel, entertainment, advertising, cable, professional/ union dues, supplies, casual labor etc. Also according to 50 ILCS 45/30 it states the following:
Sec. 30. Statute of limitations. Units of local government have an obligation to review tax returns in a timely manner and issue any determination of tax due as promptly as possible so that taxpayers may make timely corrections of future returns and minimize any interest charges applied to tax underpayments. Each unit of local government must provide appropriate statutes of limitation for the determination and assessment of taxes covered by this Act, provided, however, that a statute of limitations may not exceed the following:
(1) No notice of determination of tax due or assessment may be issued more than 4 years after the end of the calendar year for which the return for the period was filed or the end of the calendar year in which the return for the period was due, whichever occurs later.
It appears that the tax year in question is 1990 which is 18 years ago. That seems to be well over the 4 years stated in 50 ILCS 45/30 . Please give this matter its deserved attention.
Sincerely Without Prejudice,