Department of Revenue Tax Discovery Process

About the Program

Category: Financial Management (Best in Category)

Year: 2023

The Department of Revenue Tax Discovery Program is a joint-venture project between the Compliance and Investigations Divisions of the Cook County Department of Revenue. Prior to the installation of the program on December 1, 2021, there was no set method of initiating, tracking, or communicating between the two divisions. While Home Rule Tax Investigators could make referrals to auditors and analysts in the Compliance Division, the details and results of those referrals were not tracked. The program incorporated further utilization of existing software, in conjunction with new set procedures, to increase communication by organizing, editing, and tracking case files between the two divisions. The system has resulted in a measurable increase in compliance with all Cook County Home Rule Tax Ordinances by taxpayers. As a result of the program, 140 tax discovery cases have been initiated and over $1,500,000 has been assessed with nearly $375,000 of that amount collected. In addition, over $100,000 in citations have been issued and over $40,000 of that amount has been collected. These assessments and citations were issued due to the program and resulted in future collections of tax revenue from the newly registered businesses.