Illinois Compiled Statutes 35 ILCS 5/906 – Further Notices of Deficiency Restricted
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Terms Used In Illinois Compiled Statutes 35 ILCS 5/906
- Fraud: Intentional deception resulting in injury to another.
If a protest has been filed with respect to a notice of deficiency issued by the Department with respect to a taxable year, and the decision of the Department on such protest has become final, the Department shall be barred from issuing a further or additional notice of deficiency for such taxable year, except in the case of fraud, mathematical error, a return that is not considered processable, as the term is defined in Section 3-2 of the Uniform Penalty and Interest Act, or as provided in section 905(d), (e), or (g).