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                                                                              Illinois Department of Revenue

                                                                              ICB-2  Offer of Disposition of a Proposed Assessment
                                                                                           or Claim Denial

                                                                     Read this information first                                    the best interest of the state of Illinois for the ICB to resolve 
                                                                     Complete and submit this form if you are making an offer of    the matter consistent with a reasonable evaluation of litigation 
                                                                     disposition with the Informal Conference Board (ICB) to settle risks and costs.  
you(IDOR) formRevenue areif makingofferIllinoisthis an of            aNote:  Do not                                                                            complete                                                               the                 Department      taxwith         dispute 
                                                                     for a proposed assessment or claim denial. ICB will consider   in compromise based on the inability to pay. An offer in 
                                                                     an offer of disposition to settle a tax dispute when there is  compromise can only be made to the Board of Appeals after a 
                                                                     legitimate uncertainty based on the facts and applicable law   final assessment of the tax providing protest rights has been 
                                                                     regarding the proposed audit adjustments and it would be in    issued.

                                                                     Step 1:  Identify yourself, your business    or organization
                                                                     All applicants must complete Lines 1 and 2.                     3  Current address  ________________________________
                                                                                                                                                                                       Street address

                                                                     Check the box and complete Lines 3 and 4,                                                                                 ________________________________ 
                                                                     if your contact information has changed from your previously                                                              City            State      Zip
                                                                     filed Form ICB-1, Request for Informal Conference Board.         4 Phone numbers and email 
                                                                                                                                        a. Daytime phone number  (_____)_________________
                                                                     1  Enter the Audit ID from the notice you received showing         b. Cell phone number                                        (_____)_________________
                                                                       the proposed audit results. ________________________ 
                                                                                                                                        c.                                                          (_____)_________________                              Fax number
                                                                     2  Taxpayer’s name    _______________________________              d. Email address ________________________________

                                                                     Step 2:  Provide the following information
                                                                     1  Enter the amount of your offer. (This amount must be a specific net dollar amount.)     $______________________
                                                                     2 If you are requesting a reduction of penalties, complete the following: 
                                                                       a. Enter the penalty type(s). _________________________________________
                                                                       b. Enter the amount of penalty.  $______________________
                                                                       Note: ICB does not have the authority to waive interest.
                                                                     3 Identify all issues that are being addressed in your settlement offer. Include the total dollar amount associated with each 
                                                                       issue and the dollar amount being offered to settle that specific issue. Attach additional sheets, if necessary.

                                                                                     Issue                                Associated Tax Amount                                                      Settlement Offer  

                                                                       __________________________________________
                                                                       __________________________________________
                                                                       __________________________________________    $ _____________________                                                        $ ____________________ 

                                                                       __________________________________________
                                                                       __________________________________________
                                                                       __________________________________________    $ _____________________                                                        $ ____________________

                                                                       __________________________________________
                                                                       __________________________________________
                                                                       __________________________________________    $ _____________________                                                        $ ____________________

                                                                       __________________________________________
                                                                       __________________________________________
                                                                       __________________________________________    $ _____________________                                                        $ ____________________
                                                                     ICB-2 (R-06/22)                             Disclosure of this information is VOLUNTARY.                                                              Page 1 of 3

4 Explain why the ICB should accept your offer of disposition. Be as complete and thorough as possible in explaining your reasons 
  related to each issue identified in Step 2, Line 3. Include all factual and legal bases to support your position and offer of disposition. 
  For any offer that includes a reduction in penalties, please address the basis to support the reduction proposed.  Attach additional 
  sheets, if necessary.
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________
  ____________________________________________________________________________________________________________

Step 3:  Taxpayer or taxpayer’s representative must sign below (see instructions)
By signing this form, I certify that the information and settlement is presented in good faith. I further certify that I am either the taxpayer, or
corporate officer, partner, fiduciary or other representative* of the taxpayer, and have the authority to execute this request on behalf of
the taxpayer.

__________________________________________________  _____/_____/_____       _________________________________________
Taxpayer’s signature                   Title, if applicable Date            Print taxpayer’s name (if corporation, print duly authorized officer’s name)

________________________________________________            _____/_____/____
Taxpayer’s representative’s signature* Title, if applicable Date

*Representative must be duly authorized under valid power of attorney.

            If you are not submitting this disposition with Form ICB-1, you may send it to: 
            INFORMAL CONFERENCE BOARD                        OR                                            REV.ICB@Illinois.gov 
            ILLINOIS DEPARTMENT OF REVENUE
            555 W MONROE
            CHICAGO IL  60661

Page 2 of 3                            Printed by the authority of the State of Illinois - Electronic only                      ICB-2 (R-06/22)
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                                Form ICB-2 Instructions

General Information                                                 Line 2 — If you are requesting the ICB to consider a waiver
                                                                    of one or more penalties as part of your offer, enter the
Complete and submit Form ICB-2, Offer of Disposition of a           penalty types and the total amount of the penalties.
Proposed Assessment or Claim Denial, if you are making 
an offer of disposition to ICB to settle a tax dispute with the     Line 3 — For each issue you propose concession by you or 
Illinois Department of Revenue for a proposed assessment or         the Illinois Department of Revenue,
claim denial.  While not a requirement, you should submit your      • provide detail about each issue,
completed form with your Form ICB-1, Request for Informal 
Conference Board Review when possible.                              • identify the amount of tax assessed associated with the
                                                                      issue, and
ICB will consider an offer of disposition settling a tax dispute 
when                                                                • specify the exact dollar amount you are offering to settle
                                                                      for the issue.
• a legitimate uncertainty based on the facts and applicable
  law regarding the proposed audit adjustment exists, and           If you need more space, you may attach additional sheets of
                                                                    paper, using the format provided on the ICB-2.
• resolution by ICB would be in the best interest of the state
  of Illinois at that time, based on reasonable evaluation of       Line 4 — You must provide an explanation of the reasons why 
  litigation risks and costs.                                       ICB should accept your offer. Be as complete and thorough 
Your Form ICB-2 may be accepted, rejected, or countered by          as possible in explaining your reason. Your explanation 
ICB. You will be notified in writing of ICB’s decision with regard  should include all case law, statutory, regulatory, or other 
to your offer.                                                      legal basis which support your position that the proposed 
                                                                    audit adjustment is incorrect and should be settled. Any 
Note:  The statements you make in completing Form ICB-2 are         documentation supporting your rationale should be included 
considered to be made in the course of good faith negotiations      and referenced in your explanation. If you need more space, 
and will not be admissible against you in any further               you may attach additional sheets of paper.
proceedings with regard to the matter in controversy.
Do not complete this form if you are making an offer in             Step 3:  Taxpayer or taxpayer’s representative 
compromise based on the inability to pay. If you are seeking        must sign below
relief from your tax liability based only on your inability to pay, 
you should file a petition with the Board of Appeals after a final  If you are submitting Form ICB-2 separately from Form
assessment of the tax has been issued.                              ICB-1, the form must be properly signed and dated by you,
                                                                    your spouse, authorized owner, officer, or partner, or your
Step 1:  Identify yourself, your business or                        selected authorized representative.
organization                                                        ICB will not consider any offer of disposition that is not
                                                                    properly signed. If Form ICB-2 is signed by an authorized
Line 1 — Write the audit ID found on the notice you received
                                                                    representative, a properly executed Form IL-2848, Power of
showing the proposed amounts. These letters include
                                                                    Attorney, must be on file. If you sent us Form IL-2848 with
• Notice of Proposed Deficiency,                                    your Form ICB-1, and your representative is the same, you do
                                                                    not need to submit a new power of attorney.
• Notice of Proposed Liability,
                                                                    If your authorized representative has changed since you
• Notice of Proposed Claim Denial, and
                                                                    submitted Form IL-2848, or you have not previously sent
• Notice of Proposed Liability and Claim Denial.                    Form IL-2848, you must attach a new Form IL-2848 to this
                                                                    Form ICB-2.
Line 2 — Enter your name as it appears on your letter
showing the proposed adjustments.                                   Note: Effective September 11, 2020, you may also need to
                                                                    file Forms IL-2848-A, Power of Attorney Additional 
Lines 3 and 4 —
                                                                    Information, or IL-2848-B, Power of Attorney Specific Authority 
• If you are attaching this form to your Form ICB-1                 Granted.
  application, stop here and go to Step 2.
• If you previously filed your Form ICB-1 application, but          If you need additional assistance or information
  your contact information has changed, complete Lines 3            If you need help completing this form or have any
  and 4.                                                            questions, contact us at the phone number or email
                                                                    shown below.
Step 2: Provide the following information
                                                                    Call: 217 785-6587       Email:  REV.ICB@illinois.gov
Line 1 — Enter the amount you are offering to settle the tax 
                                                                    For more information about ICB, see 86 Ill. Adm. Code
dispute. This amount must be a specific net dollar amount.
                                                                    Part 215, Informal Conference Board. These regulations
                                                                    are available on our website at tax.illinois.gov.
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