Abusive Tax Avoidance Transactions

The Illinois Department of Revenue (IDOR), the Internal Revenue Service (IRS), and 48 other state taxing agencies work in a cooperative effort to identify participants and material advisors of abusive tax avoidance transactions, also known as abusive tax shelters. As part of this effort, Illinois has:

  • Enacted penalties and additional reporting requirements for both use and promotion of abusive tax shelters;
  • Entered into agreements to exchange information with the IRS and various other state taxing agencies to create and maintain a database of taxpayers participating in abusive tax shelter activity; and
  • Agreed to work with the IRS and other state taxing agencies in sharing client lists from material advisors who market abusive tax shelters.

General Information

Legislation and Regulations

More Information

Questions?

  • Call us weekdays from 8:00 a.m. to 5:00 p.m. at: 1 800 732-8866
  • Write to our Abusive Tax Avoidance Transactions address at:
    ILLINOIS DEPARTMENT OF REVENUE
    PO BOX 19029
    SPRINGFIELD IL 62794-9029