As soon as practicable after a lawful assessment, the Illinois Department of Revenue (“IL-DOR”) shall issue a Notice and Demand for Payment (“N&DFP”), to the taxpayer, for any unpaid portion, of the assessment. The N&DFP shall be left at the dwelling or usual place of business, of the taxpayer, or shall be sent by mail, to the taxpayer’s, last known address.
If the lawful assessment is in regard to a Notice of Deficiency for which the taxpayer filed a Protest, then the N&DFP shall not issue until all proceedings in Court, for the review of the assessment, have terminated or expired.