Illinois Compiled Statutes 35 ILCS 20/35-15 – Use of evidence of participation in the program
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Terms Used In Illinois Compiled Statutes 35 ILCS 20/35-15
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
The fact of a taxpayer’s participation in the tax shelter voluntary compliance program shall not be considered evidence that the taxpayer in fact engaged in a tax avoidance transaction.