If you receive a notice of proposed audit adjustments at the end of your audit, IDOR offers two options to resolve any disputed audit issues.
Note: Neither of the programs described below can be used to negotiate an offer in compromise to pay your taxes based on your inability to pay.
Audit Fast Track Resolution (FTR)
If audit adjustments are made and you receive one of the following Fast Track Resolution notices, you have the option to apply for IDOR's FTR program:
• Notice of Eligible Tax Liability,
• Notice of Eligible Claim Denial, or
• Notice of Eligible Tax Liability and Claim Denial
The FTR program provides a forum for the prompt resolution of disputed audit issues while the case is still under the authority of the audit bureau. The FTR program consists of a one-day conference between the taxpayer or authorized designee, an FTR facilitator, and members of the audit bureau who are independent of the unresolved audit. A notice of eligibility is issued after an assessment or claim denial has been proposed, but before the Informal Conference Board process and formal protest period have started. Objections to proposed audit liabilities must be factual or supported by Illinois or federal laws or regulations. Acceptance in the FTR program is not a statutory right but is granted at the discretion of IDOR. If a resolution cannot be reached between you and IDOR through the FTR conference, you will retain your statutory rights to ICB review and additional protest rights. For more information about FTR and the application process, see
• Audit Fast Track Resolution Fact Sheet
• Audit Fast Track Resolution Application (This document must be viewed with Adobe Acrobat. The PDF viewer built-in to many web browsers will not display it properly.)
Informal Conference Board (ICB)
If you did not receive a Fast Track Resolution notice of eligibility, or you applied for Fast Track Resolution, and you were denied FTR, you did not complete the FTR process, or you were unable to reach an agreement in FTR, you will receive a statutory notice of proposed audit adjustment, explaining your rights to a review by the Informal Conference Board. A notice of proposed audit adjustment includes
• Notice of Proposed Liability
• Notice of Proposed Deficiency
• Notice of Proposed Claim Denial
• Notice of Proposed Liability and Claim Denial
ICB was established for the purpose of reviewing unagreed proposed audit adjustments before the issuance of any statutory notice that would require a formal protest by administrative hearing, circuit court review, or petition to the Illinois Independent Tax Tribunal to resolve these issues. ICB's primary goal is to ensure that IDOR's proposed audit adjustments are correct in order to resolve disputes at the earliest possible time. Use Form ICB-1, Request for Informal Conference Board Review, to file your request for review. For more information about ICB and the application process, see
PIO-58, Informal Conference Board Review, or email us at
Note: You waive your right to a review by ICB if you sign any Auditor's Report, Waiver of Restrictions, or Acceptance of Revised Claim or Refund. For income tax audits, payment of tax shown due also waives your rights to ICB review.
For more information on options to dispute IDOR audit findings, visit our informational page on assessments, deficiencies, and claim denials.