Fabio
118 lines
7.4 KiB
Markdown
118 lines
7.4 KiB
Markdown
---
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type: "Bill"
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title: "TAXPAYER RIGHTS-POST AUDIT"
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description: "Amends the Taxpayers' Bill of Rights Act. Provides that in the case of an audit, if no violations are found, the Department shall provide the taxpayer a closing letter acknowledging this and thanking the taxpayer for his, her, or its cooperation. Provides that if there are changes, the auditor is required to provide in writing to the taxpayer the audit findings, as well as audit methods and procedures, recommended changes in record-keeping practices, and an explanation of the proper interpretation of the tax law in areas where errors were made. Provides that no audit shall be deemed complete without this paperwork and the signatures of both the auditor and taxpayer."
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jurisdiction: "us/states/il"
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legislature: "Illinois General Assembly"
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session: "93rd"
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identifier: "HB 4977"
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citation: "Illinois HB 4977 (93rd)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: []
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version_count: 3
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action_count: 56
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vote_count: 3
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first_action: "2004-02-05"
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last_action: "2004-08-19"
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source: "openstates"
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source_identifier: "ocd-bill/1eaa2365-4b54-4980-aca4-37f28074a8bc"
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source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=4977&GAID=3&DocTypeID=HB&LegId=9725&SessionID=3&GA=93"
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source_hash: "27932645fbcfbec44411fe9fa8fd3f5f2bd6fb400d1013884b6615e0a439e4c8"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-il"]
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---
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# Illinois HB 4977 (93rd) — TAXPAYER RIGHTS-POST AUDIT
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Amends the Taxpayers' Bill of Rights Act. Provides that in the case of an audit, if no violations are found, the Department shall provide the taxpayer a closing letter acknowledging this and thanking the taxpayer for his, her, or its cooperation. Provides that if there are changes, the auditor is required to provide in writing to the taxpayer the audit findings, as well as audit methods and procedures, recommended changes in record-keeping practices, and an explanation of the proper interpretation of the tax law in areas where errors were made. Provides that no audit shall be deemed complete without this paperwork and the signatures of both the auditor and taxpayer.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09300HB4977&GA=93&SessionId=3&DocTypeId=HB&LegID=9725&DocNum=4977&GAID=3&Session=&print=true)
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2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09300HB4977eng&GA=93&SessionId=3&DocTypeId=HB&LegID=9725&DocNum=4977&GAID=3&Session=&print=true)
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3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09300HB4977enr&GA=93&SessionId=3&DocTypeId=HB&LegID=9725&DocNum=4977&GAID=3&Session=&print=true)
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## Votes
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- Concurrence, Amendment 1 — **114–0** (pass) · lower
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- Third Reading — **67–48** (pass) · lower
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- Third Reading — **59–0** (pass) · upper
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## Sponsors
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- Bob Biggins — primary (person)
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- Susan Garrett — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2004-02-05** Filed with the Clerk by Rep. Bob Biggins `filing`
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- **2004-02-05** First Reading `reading-1`
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- **2004-02-05** Referred to Rules Committee `referral-committee`
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- **2004-02-24** Assigned to Revenue Committee `referral-committee`
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- **2004-03-04** Do Pass / Short Debate Revenue Committee; 009-000-000 `committee-passage`
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- **2004-03-04** Placed on Calendar 2nd Reading - Short Debate
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- **2004-03-23** House Floor Amendment No. 1 Filed with Clerk by Rep. Bob Biggins `amendment-introduction`
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- **2004-03-23** House Floor Amendment No. 1 Referred to Rules Committee `referral-committee`
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- **2004-03-24** Fiscal Note Requested by Rep. Jay C. Hoffman; As Amendment by HA 1
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- **2004-03-30** Fiscal Note Filed As Amended by HA 1
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- **2004-03-31** House Floor Amendment No. 1 Recommends Be Adopted Rules Committee; 004-000-000 `committee-passage-favorable`
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- **2004-03-31** Second Reading - Short Debate `reading-2`
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- **2004-03-31** House Floor Amendment No. 1 Adopted by Voice Vote `amendment-passage`
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- **2004-03-31** Placed on Calendar Order of 3rd Reading - Short Debate
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- **2004-04-01** Added Co-Sponsor Rep. Suzanne Bassi
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- **2004-04-01** Added Chief Co-Sponsor Rep. Ronald A. Wait
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- **2004-04-01** Added Chief Co-Sponsor Rep. Renee Kosel
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- **2004-04-01** Added Co-Sponsor Rep. Ed Sullivan, Jr.
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- **2004-04-01** Added Chief Co-Sponsor Rep. Joe Dunn
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- **2004-04-01** Third Reading - Short Debate - Passed 067-048-003 `reading-3, passage`
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- **2004-04-06** Arrive in Senate `introduction`
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- **2004-04-06** Placed on Calendar Order of First Reading April 20, 2004 `reading-1`
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- **2004-04-06** Chief Senate Sponsor Sen. Peter J. Roskam
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- **2004-04-06** First Reading `reading-1`
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- **2004-04-06** Referred to Rules `referral-committee`
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- **2004-04-14** Added as Alternate Chief Co-Sponsor Sen. Christine Radogno
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- **2004-04-21** Assigned to Revenue `referral-committee`
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- **2004-04-28** Added as Alternate Chief Co-Sponsor Sen. Chris Lauzen
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- **2004-04-28** Added as Alternate Chief Co-Sponsor Sen. William E. Peterson
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- **2004-04-29** Do Pass Revenue; 007-003-000 `committee-passage`
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- **2004-04-29** Placed on Calendar Order of 2nd Reading May 4, 2004
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- **2004-05-12** Second Reading `reading-2`
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- **2004-05-12** Placed on Calendar Order of 3rd Reading May 13, 2004
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- **2004-05-13** Third Reading Deadline Extended - Rule 2-10, extended to January 11, 2005. `reading-3`
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- **2004-05-17** Senate Floor Amendment No. 1 Filed with Secretary by Sen. Peter J. Roskam `amendment-introduction`
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- **2004-05-17** Senate Floor Amendment No. 1 Referred to Rules `referral-committee`
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- **2004-05-18** Senate Floor Amendment No. 1 Rules Refers to Revenue
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- **2004-05-18** Senate Floor Amendment No. 1 Be Approved for Consideration Revenue; 010-000-000
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- **2004-05-19** Added as Alternate Chief Co-Sponsor Sen. Dale A. Righter
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- **2004-05-19** Recalled to Second Reading `reading-2`
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- **2004-05-19** Senate Floor Amendment No. 1 Adopted; Roskam `amendment-passage`
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- **2004-05-19** Placed on Calendar Order of 3rd Reading
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- **2004-05-19** Third Reading - Passed; 059-000-000 `reading-3, passage`
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- **2004-05-19** Arrived in House `introduction`
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- **2004-05-19** Placed on Calendar Order of Concurrence Senate Amendment(s) 1
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- **2004-05-19** Added as Alternate Co-Sponsor Sen. Susan Garrett
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- **2004-05-24** Senate Floor Amendment No. 1 Motion Filed Concur Rep. Bob Biggins
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- **2004-05-24** Senate Floor Amendment No. 1 Motion to Concur Referred to Rules Committee `referral-committee`
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- **2004-05-24** Senate Floor Amendment No. 1 Motion to Concur Rules Referred to Revenue Committee `referral-committee`
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- **2004-05-25** Senate Floor Amendment No. 1 Motion to Concur Recommends be Adopted Revenue Committee; 007-000-000
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- **2004-05-25** Senate Floor Amendment No. 1 House Concurs 114-000-000
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- **2004-05-25** Passed Both Houses
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- **2004-06-23** Sent to the Governor `executive-receipt`
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- **2004-08-19** Governor Approved `executive-signature`
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- **2004-08-19** Effective Date January 1, 2005
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- **2004-08-19** Public Act . . . . . . . . . 93-0951 `became-law`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1eaa2365-4b54-4980-aca4-37f28074a8bc`. Confidence: reported (aggregated from official Illinois legislature records).
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