Notice & Demand for Payment
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…