{"data":{"id":"us-il/35-ilcs-5-906","jurisdiction":"us-il","citation":"35 ILCS 5/906","heading":"Further Notices of Deficiency Restricted.","body":"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).","path":["CHAPTER 35 REVENUE","Illinois Income Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=577\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:19Z","sha256":"3427b4e01b03452139eba5e8e8ca2aca8a6833eded0e67dd928357e47dc70fda","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-5-905","next":"us-il/35-ilcs-5-907"},"notice":"GroundRules: Original legal text. Not legal advice."}