{"data":{"id":"us-il/20-ilcs-2505-2505-340","jurisdiction":"us-il","citation":"20 ILCS 2505/2505-340","heading":"Notice of taxpayer's liability.","body":"If any notice is sent by the Department to a taxpayer indicating that the taxpayer has underpaid any taxes or for any other reason is liable for taxes, interest, or penalties, the notice shall include the telephone number of an employee of the Department who shall be qualified to explain what recourse the taxpayer may have in appealing the Department's determination of liability.","path":["CHAPTER 20 EXECUTIVE BRANCH","Civil Administrative Code of Illinois. (Department of Revenue Law)"],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=340\u0026ChapterID=5\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:15Z","sha256":"d00a7711816e5fc173471d1ab9abbdcc9021b5a9e89ea8b77a5db7193eb8db27","source_id":"us-il","stale":false,"prev":"us-il/20-ilcs-2505-2505-320","next":"us-il/20-ilcs-2505-2505-360"},"notice":"GroundRules: Original legal text. Not legal advice."}