Bill Text: IL HB5212 | 2019-2020 | 101st General Assembly | Introduced

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Bill Title: Amends the Illinois False Claims Act. Provides that no court has jurisdiction over a civil action relating to or involving a false claim regarding certain tax acts administered by the Department of Revenue unless the action is brought by the Attorney General. Provides that the Department has the sole authority to bring an administrative action and that the Attorney General has the sole authority to bring a judicial action under the Act for a false claim, statement, or record pertaining to certain taxes administered by the Department. Contains provisions concerning reporting, investigative, and enforcement procedures for allegations of false claims pertaining to certain taxes. Contains provisions governing the payment of rewards to persons who provide information that leads to recovery of funds under the new provisions. Provides that the appeal of a determination regarding an award may be appealed exclusively to the Court of Claims and must be filed within 30 days of the determination of the award. Makes other changes, including a corresponding change in the Court of Claims Act.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-02-18 - Referred to Rules Committee [HB5212 Detail]

Download: Illinois-2019-HB5212-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB5212 Introduced , by Rep. Keith R. Wheeler SYNOPSIS AS INTRODUCED:
705 ILCS 505/8 from Ch. 37, par. 439.8
740 ILCS 175/4 from Ch. 127, par. 4104
740 ILCS 175/4.5 new
Amends the Illinois False Claims Act. Provides that no court has jurisdiction over a civil action relating to or involving a false claim regarding certain tax acts administered by the Department of Revenue unless the action is brought by the Attorney General. Provides that the Department has the sole authority to bring an administrative action and that the Attorney General has the sole authority to bring a judicial action under the Act for a false claim, statement, or record pertaining to certain taxes administered by the Department. Contains provisions concerning reporting, investigative, and enforcement procedures for allegations of false claims pertaining to certain taxes. Contains provisions governing the payment of rewards to persons who provide information that leads to recovery of funds under the new provisions. Provides that the appeal of a determination regarding an award may be appealed exclusively to the Court of Claims and must be filed within 30 days of the determination of the award. Makes other changes, including a corresponding change in the Court of Claims Act.
LRB101 17550 LNS 66968 b
A BILL FOR
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AN ACT concerning civil law.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Court of Claims Act is amended by changing
Section 8 as follows:
(705 ILCS 505/8) (from Ch. 37, par. 439.8)
Sec. 8. Court of Claims jurisdiction; deliberation
periods. The court shall have exclusive jurisdiction to hear
and determine the following matters:
(a) All claims against the State founded upon any law
of the State of Illinois or upon any regulation adopted
thereunder by an executive or administrative officer or
agency; provided, however, the court shall not have
jurisdiction (i) to hear or determine claims arising under
the Workers' Compensation Act or the Workers' Occupational
Diseases Act, or claims for expenses in civil litigation,
or (ii) to review administrative decisions for which a
statute provides that review shall be in the circuit or
appellate court.
(b) All claims against the State founded upon any
contract entered into with the State of Illinois.
(c) All claims against the State for time unjustly
served in prisons of this State when the person imprisoned

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received a pardon from the Governor stating that such
pardon is issued on the ground of innocence of the crime
for which he or she was imprisoned or he or she received a
certificate of innocence from the Circuit Court as provided
in Section 2-702 of the Code of Civil Procedure; provided,
the amount of the award is at the discretion of the court;
and provided, the court shall make no award in excess of
the following amounts: for imprisonment of 5 years or less,
not more than $85,350; for imprisonment of 14 years or less
but over 5 years, not more than $170,000; for imprisonment
of over 14 years, not more than $199,150; and provided
further, the court shall fix attorney's fees not to exceed
25% of the award granted. On or after the effective date of
this amendatory Act of the 95th General Assembly, the court
shall annually adjust the maximum awards authorized by this
subsection (c) to reflect the increase, if any, in the
Consumer Price Index For All Urban Consumers for the
previous calendar year, as determined by the United States
Department of Labor, except that no annual increment may
exceed 5%. For the annual adjustments, if the Consumer
Price Index decreases during a calendar year, there shall
be no adjustment for that calendar year. The transmission
by the Prisoner Review Board or the clerk of the circuit
court of the information described in Section 11(b) to the
clerk of the Court of Claims is conclusive evidence of the
validity of the claim. The changes made by this amendatory

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Act of the 95th General Assembly apply to all claims
pending on or filed on or after the effective date.
(d) All claims against the State for damages in cases
sounding in tort, if a like cause of action would lie
against a private person or corporation in a civil suit,
and all like claims sounding in tort against the Medical
Center Commission, the Board of Trustees of the University
of Illinois, the Board of Trustees of Southern Illinois
University, the Board of Trustees of Chicago State
University, the Board of Trustees of Eastern Illinois
University, the Board of Trustees of Governors State
University, the Board of Trustees of Illinois State
University, the Board of Trustees of Northeastern Illinois
University, the Board of Trustees of Northern Illinois
University, the Board of Trustees of Western Illinois
University, or the Board of Trustees of the Illinois
Mathematics and Science Academy; provided, that an award
for damages in a case sounding in tort, other than certain
cases involving the operation of a State vehicle described
in this paragraph, shall not exceed the sum of $2,000,000
to or for the benefit of any claimant. The $2,000,000 limit
prescribed by this Section does not apply to an award of
damages in any case sounding in tort arising out of the
operation by a State employee of a vehicle owned, leased or
controlled by the State. The defense that the State or the
Medical Center Commission or the Board of Trustees of the

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University of Illinois, the Board of Trustees of Southern
Illinois University, the Board of Trustees of Chicago State
University, the Board of Trustees of Eastern Illinois
University, the Board of Trustees of Governors State
University, the Board of Trustees of Illinois State
University, the Board of Trustees of Northeastern Illinois
University, the Board of Trustees of Northern Illinois
University, the Board of Trustees of Western Illinois
University, or the Board of Trustees of the Illinois
Mathematics and Science Academy is not liable for the
negligence of its officers, agents, and employees in the
course of their employment is not applicable to the hearing
and determination of such claims. The changes to this
Section made by this amendatory Act of the 100th General
Assembly apply only to claims filed on or after July 1,
2015.
The court shall annually adjust the maximum awards
authorized by this subsection to reflect the increase, if
any, in the Consumer Price Index For All Urban Consumers
for the previous calendar year, as determined by the United
States Department of Labor. The Comptroller shall make the
new amount resulting from each annual adjustment available
to the public via the Comptroller's official website by
January 31 of every year.
(e) All claims for recoupment made by the State of
Illinois against any claimant.

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(f) All claims pursuant to the Line of Duty
Compensation Act. A claim under that Act must be heard and
determined within one year after the application for that
claim is filed with the Court as provided in that Act.
(g) All claims filed pursuant to the Crime Victims
Compensation Act.
(h) All claims pursuant to the Illinois National
Guardsman's Compensation Act. A claim under that Act must
be heard and determined within one year after the
application for that claim is filed with the Court as
provided in that Act.
(i) All claims authorized by subsection (a) of Section
10-55 of the Illinois Administrative Procedure Act for the
expenses incurred by a party in a contested case on the
administrative level.
(j) All appeals of determinations by the Department of
Revenue regarding awards under Section 4.5 of the Illinois
False Claims Act.
(Source: P.A. 100-1124, eff. 11-27-18.)
Section 10. The Illinois False Claims Act is amended by
changing Section 4 and by adding Section 4.5 as follows:
(740 ILCS 175/4) (from Ch. 127, par. 4104)
Sec. 4. Civil actions for false claims.
(a) Responsibilities of the Attorney General and the

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Department of State Police. The Attorney General or the
Department of State Police shall diligently investigate a civil
violation under Section 3. If the Attorney General finds that a
person violated or is violating Section 3, the Attorney General
may bring a civil action under this Section against the person.
The State shall receive an amount for reasonable expenses
that the court finds to have been necessarily incurred by the
Attorney General, including reasonable attorneys' fees and
costs. All such expenses, fees, and costs shall be awarded
against the defendant. The court may award amounts from the
proceeds of an action or settlement that it considers
appropriate to any governmental entity or program that has been
adversely affected by a defendant. The Attorney General, if
necessary, shall direct the State Treasurer to make a
disbursement of funds as provided in court orders or settlement
agreements.
(b) Actions by private persons.
(1) A person may bring a civil action for a violation
of Section 3 for the person and for the State. The action
shall be brought in the name of the State. The action may
be dismissed only if the court and the Attorney General
give written consent to the dismissal and their reasons for
consenting.
(2) A copy of the complaint and written disclosure of
substantially all material evidence and information the
person possesses shall be served on the State. The

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complaint shall be filed in camera, shall remain under seal
for at least 60 days, and shall not be served on the
defendant until the court so orders. The State may elect to
intervene and proceed with the action within 60 days after
it receives both the complaint and the material evidence
and information.
(3) The State may, for good cause shown, move the court
for extensions of the time during which the complaint
remains under seal under paragraph (2). Any such motions
may be supported by affidavits or other submissions in
camera. The defendant shall not be required to respond to
any complaint filed under this Section until 20 days after
the complaint is unsealed and served upon the defendant.
(4) Before the expiration of the 60-day period or any
extensions obtained under paragraph (3), the State shall:
(A) proceed with the action, in which case the
action shall be conducted by the State; or
(B) notify the court that it declines to take over
the action, in which case the person bringing the
action shall have the right to conduct the action.
(5) When a person brings an action under this
subsection (b), no person other than the State may
intervene or bring a related action based on the facts
underlying the pending action.
(c) Rights of the parties to Qui Tam actions.
(1) If the State proceeds with the action, it shall

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have the primary responsibility for prosecuting the
action, and shall not be bound by an act of the person
bringing the action. Such person shall have the right to
continue as a party to the action, subject to the
limitations set forth in paragraph (2).
(2)(A) The State may dismiss the action
notwithstanding the objections of the person initiating
the action if the person has been notified by the State of
the filing of the motion and the court has provided the
person with an opportunity for a hearing on the motion.
(B) The State may settle the action with the defendant
notwithstanding the objections of the person initiating
the action if the court determines, after a hearing, that
the proposed settlement is fair, adequate, and reasonable
under all the circumstances. Upon a showing of good cause,
such hearing may be held in camera.
(C) Upon a showing by the State that unrestricted
participation during the course of the litigation by the
person initiating the action would interfere with or unduly
delay the State's prosecution of the case, or would be
repetitious, irrelevant, or for purposes of harassment,
the court may, in its discretion, impose limitations on the
person's participation, such as:
(i) limiting the number of witnesses the person may
call:
(ii) limiting the length of the testimony of such

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witnesses;
(iii) limiting the person's cross-examination of
witnesses; or
(iv) otherwise limiting the participation by the
person in the litigation.
(D) Upon a showing by the defendant that unrestricted
participation during the course of the litigation by the
person initiating the action would be for purposes of
harassment or would cause the defendant undue burden or
unnecessary expense, the court may limit the participation
by the person in the litigation.
(3) If the State elects not to proceed with the action,
the person who initiated the action shall have the right to
conduct the action. If the State so requests, it shall be
served with copies of all pleadings filed in the action and
shall be supplied with copies of all deposition transcripts
(at the State's expense). When a person proceeds with the
action, the court, without limiting the status and rights
of the person initiating the action, may nevertheless
permit the State to intervene at a later date upon a
showing of good cause.
(4) Whether or not the State proceeds with the action,
upon a showing by the State that certain actions of
discovery by the person initiating the action would
interfere with the State's investigation or prosecution of
a criminal or civil matter arising out of the same facts,

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the court may stay such discovery for a period of not more
than 60 days. Such a showing shall be conducted in camera.
The court may extend the 60-day period upon a further
showing in camera that the State has pursued the criminal
or civil investigation or proceedings with reasonable
diligence and any proposed discovery in the civil action
will interfere with the ongoing criminal or civil
investigation or proceedings.
(5) Notwithstanding subsection (b), the State may
elect to pursue its claim through any alternate remedy
available to the State, including any administrative
proceeding to determine a civil money penalty. If any such
alternate remedy is pursued in another proceeding, the
person initiating the action shall have the same rights in
such proceeding as such person would have had if the action
had continued under this Section. Any finding of fact or
conclusion of law made in such other proceeding that has
become final shall be conclusive on all parties to an
action under this Section. For purposes of the preceding
sentence, a finding or conclusion is final if it has been
finally determined on appeal to the appropriate court, if
all time for filing such an appeal with respect to the
finding or conclusion has expired, or if the finding or
conclusion is not subject to judicial review.
(d) Award to Qui Tam plaintiff.
(1) If the State proceeds with an action brought by a

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person under subsection (b), such person shall, subject to
the second sentence of this paragraph, receive at least 15%
but not more than 25% of the proceeds of the action or
settlement of the claim, depending upon the extent to which
the person substantially contributed to the prosecution of
the action. Where the action is one which the court finds
to be based primarily on disclosures of specific
information (other than information provided by the person
bringing the action) relating to allegations or
transactions in a criminal, civil, or administrative
hearing, in a legislative, administrative, or Auditor
General's report, hearing, audit, or investigation, or
from the news media, the court may award such sums as it
considers appropriate, but in no case more than 10%, if
any, of the proceeds, taking into account the significance
of the information and the role of the person bringing the
action in advancing the case to litigation. Any payment to
a person under the first or second sentence of this
paragraph (1) shall be made from the proceeds. Any such
person shall also receive an amount for reasonable expenses
which the court finds to have been necessarily incurred,
plus reasonable attorneys' fees and costs. The State shall
also receive an amount for reasonable expenses which the
court finds to have been necessarily incurred by the
Attorney General, including reasonable attorneys' fees and
costs. All such expenses, fees, and costs shall be awarded

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against the defendant. The court may award amounts from the
proceeds of an action or settlement that it considers
appropriate to any governmental entity or program that has
been adversely affected by a defendant. The Attorney
General, if necessary, shall direct the State Treasurer to
make a disbursement of funds as provided in court orders or
settlement agreements.
(2) If the State does not proceed with an action under
this Section, the person bringing the action or settling
the claim shall receive an amount which the court decides
is reasonable for collecting the civil penalty and damages.
The amount shall be not less than 25% and not more than 30%
of the proceeds of the action or settlement and shall be
paid out of such proceeds. Such person shall also receive
an amount for reasonable expenses which the court finds to
have been necessarily incurred, plus reasonable attorneys'
fees and costs. All such expenses, fees, and costs shall be
awarded against the defendant. The court may award amounts
from the proceeds of an action or settlement that it
considers appropriate to any governmental entity or
program that has been adversely affected by a defendant.
The Attorney General, if necessary, shall direct the State
Treasurer to make a disbursement of funds as provided in
court orders or settlement agreements.
(3) Whether or not the State proceeds with the action,
if the court finds that the action was brought by a person

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who planned and initiated the violation of Section 3 upon
which the action was brought, then the court may, to the
extent the court considers appropriate and without
limitation, reduce the share of the proceeds of the action
which the person would otherwise receive under paragraph
(1) or (2) of this subsection (d), taking into account the
role of that person in advancing the case to litigation and
any relevant circumstances pertaining to the violation. If
the person bringing the action is convicted of criminal
conduct arising from his or her role in the violation of
Section 3, that person shall be dismissed from the civil
action and shall not receive any share of the proceeds of
the action. Such dismissal shall not prejudice the right of
the State to continue the action, represented by the
Attorney General.
(4) If the State does not proceed with the action and
the person bringing the action conducts the action, the
court may award to the defendant its reasonable attorneys'
fees and expenses if the defendant prevails in the action
and the court finds that the claim of the person bringing
the action was clearly frivolous, clearly vexatious, or
brought primarily for purposes of harassment.
(e) Certain actions barred.
(1) No court shall have jurisdiction over an action
brought by a former or present member of the Guard under
subsection (b) of this Section against a member of the

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Guard arising out of such person's service in the Guard.
(2)(A) No court shall have jurisdiction over an action
brought under subsection (b) against a member of the
General Assembly, a member of the judiciary, or an exempt
official if the action is based on evidence or information
known to the State when the action was brought.
(B) For purposes of this paragraph (2), "exempt
official" means any of the following officials in State
service: directors of departments established under the
Civil Administrative Code of Illinois, the Adjutant
General, the Assistant Adjutant General, the Director of
the State Emergency Services and Disaster Agency, members
of the boards and commissions, and all other positions
appointed by the Governor by and with the consent of the
Senate.
(3) In no event may a person bring an action under
subsection (b) which is based upon allegations or
transactions which are the subject of a civil suit or an
administrative civil money penalty proceeding in which the
State is already a party.
(4)(A) The court shall dismiss an action or claim under
this Section, unless opposed by the State, if substantially
the same allegations or transactions as alleged in the
action or claim were publicly disclosed:
(i) in a criminal, civil, or administrative
hearing in which the State or its agent is a party;

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(ii) in a State legislative, State Auditor
General, or other State report, hearing, audit, or
investigation; or
(iii) from the news media,
unless the action is brought by the Attorney General or the
person bringing the action is an original source of the
information.
(B) For purposes of this paragraph (4), "original
source" means an individual who either (i) prior to a
public disclosure under subparagraph (A) of this paragraph
(4), has voluntarily disclosed to the State the information
on which allegations or transactions in a claim are based,
or (ii) has knowledge that is independent of and materially
adds to the publicly disclosed allegations or
transactions, and who has voluntarily provided the
information to the State before filing an action under this
Section.
(5) No court has jurisdiction over a civil action
brought under subsection (b) that relates to or involves a
false claim regarding a tax administered by the Department
of Revenue under the Use Tax Act; the Service Use Tax Act;
the Service Occupation Tax Act; the Retailers' Occupation
Tax Act; the Cigarette Machine Operators' Occupation Tax
Act; the Cigarette Tax Act; the Cigarette Use Tax Act; the
Home Rule Cigarette Tax Restriction Act; the Tobacco
Products Tax Act of 1995; the Hotel Operators' Occupation

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Tax Act; the Use and Occupation Tax Refund Act; the
Automobile Renting Occupation and Use Tax Act; the Aircraft
Use Tax Law; the Watercraft Use Tax Law; the Direct Pay
Permit Implementation Act; the Governmental Tax Reform
Validation Act; the Simplified Sales and Use Tax
Administration Act; the Gas Use Tax Law; the Live Adult
Entertainment Facility Surcharge Act; the Illinois Estate
and Generation-Skipping Transfer Tax Act; the Motor Fuel
Tax Law; the Coin-Operated Amusement Device and Redemption
Machine Tax Act; the Mobile Home Local Services Tax Act;
the Mobile Home Local Services Tax Enforcement Act; the
Manufactured Home Installation Act; the Illinois Central
Railroad Tax Act; the Messages Tax Act; the Gas Revenue Tax
Act; the Public Utilities Revenue Act; the Water Company
Invested Capital Tax Act; the Telecommunications Excise
Tax Act; the Telecommunications Infrastructure Maintenance
Fee Act; the Simplified Municipal Telecommunications Tax
Act; the Mobile Telecommunications Sourcing Conformity
Act; the Electricity Excise Tax Law; the Electricity
Infrastructure Maintenance Fee Law; Section 31 of the
Innovation Development and Economy Act; Sections 5-1006,
5-1006.5, 5-1006.7, 5-1007, 5-1008, 5-1008.5, and 5-1035.1
of the Counties Code; Sections 8-11-1, 8-11-2, 8-11-3,
8-11-4, 8-11-5, 8-11-6, 8-11-6b, 8-11-7, 8-11-8, 8-11-11,
8-11-15, 8-11-16, 8-11-20, 8-11-21, and 11-74.3-3 of the
Illinois Municipal Code; Section 13 of the Metropolitan

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Pier and Exposition Authority Act; Section 30 of the
Metro-East Park and Recreation District Act; Section 5.01
of the Local Mass Transit District Act; Section 4.03 of the
Regional Transportation Authority Act; and Section 4 of the
Water Commission Act of 1985, unless the action is brought
by the Attorney General. Nothing in this Section affects
the Illinois Income Tax Act exclusion in subsection (c) of
Section 3.
(f) State not liable for certain expenses. The State is not
liable for expenses which a person incurs in bringing an action
under this Section.
(g) Relief from retaliatory actions.
(1) In general, any employee, contractor, or agent
shall be entitled to all relief necessary to make that
employee, contractor, or agent whole, if that employee,
contractor, or agent is discharged, demoted, suspended,
threatened, harassed, or in any other manner discriminated
against in the terms and conditions of employment because
of lawful acts done by the employee, contractor, agent, or
associated others in furtherance of an action under this
Section or other efforts to stop one or more violations of
this Act.
(2) Relief under paragraph (1) shall include
reinstatement with the same seniority status that the
employee, contractor, or agent would have had but for the
discrimination, 2 times the amount of back pay, interest on

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the back pay, and compensation for any special damages
sustained as a result of the discrimination, including
litigation costs and reasonable attorneys' fees. An action
under this subsection (g) may be brought in the appropriate
circuit court for the relief provided in this subsection
(g).
(3) A civil action under this subsection may not be
brought more than 3 years after the date when the
retaliation occurred.
(Source: P.A. 96-1304, eff. 7-27-10; 97-978, eff. 8-17-12.)
(740 ILCS 175/4.5 new)
Sec. 4.5. Actions for false claims relating to certain tax
Acts administered by the Department of Revenue.
(a) The Department of Revenue has the sole authority to
bring an administrative action resulting from information
provided by any person alleging a false claim, statement, or
record, as defined in Section 3, pertaining to any tax
administered by the Department of Revenue under a provision
identified in paragraph (5) of subsection (e) of Section 4. The
Attorney General has the sole authority to bring a judicial
action under this Act for a false claim, statement, or record,
as defined in Section 3, pertaining to any tax administered by
the Department of Revenue under a provision identified in
paragraph (5) of subsection (e) of Section 4.
(b) A person may provide to the Department of Revenue any

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information alleging a false claim, statement, or record, as
defined in Section 3, pertaining to any tax administered by the
Department of Revenue under a provision identified in paragraph
(5) of subsection (e) of Section 4. The Department of Revenue
shall establish, by rule, a procedure for the reporting of any
allegation of a false claim, statement, or record to the
Department. The Department of Revenue shall notify the Attorney
General within 60 days of receipt of a report under this
subsection. The Department of Revenue shall investigate all
allegations of a false claim, statement, or record and make a
recommendation to the Attorney General as to whether the
Attorney General should bring an action under this Act for all
applicable tax and interest the Department of Revenue
determines is due under the appropriate tax act. The Attorney
General has the ultimate authority to accept or reject the
Department of Revenue's recommendation. Nothing in this
Section limits the authority of the Attorney General to bring
an action under this Act at any time, even in the absence of a
recommendation from the Department of Revenue. A person found
liable in an action under this Act is subject to the assessment
of penalties and damages as specified in Section 3.
(c) In exercising its discretion in administering and
enforcing the tax laws, the Department of Revenue may determine
that a person's allegations of a false claim, statement, or
record are best handled within the course of an audit conducted
within the Department of Revenue's normal course of business.

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If the Department of Revenue exercises its audit functions and
the audit results in a contested tax assessment, the person
audited shall retain all of his or her legal rights to resolve
the matter in any forum where jurisdiction is proper, including
an administrative hearing before the Department of Revenue, the
Illinois Independent Tax Tribunal, a circuit court under the
State Officers and Employees Money Disposition Act, or any
other judicial proceeding. Under no circumstances may a person,
other than the person audited and his or her attorney, have any
right to participate in the proceedings, participate in
settlement negotiations, challenge the validity of any
settlement between the Department and any person, or review any
materials subject to the confidentiality provisions of the
underlying tax law. If the Attorney General files an action
under this Act that relates to or involves a false claim
regarding a tax administered by the Department of Revenue under
a provision identified in paragraph (5) of subsection (e) of
Section 4, any Department of Revenue administrative proceeding
that seeks recovery for the same conduct alleged in the
Attorney General's complaint shall be automatically stayed
until resolution of the action brought by the Attorney General
under this Act. However, a Department of Revenue audit or
investigation may not be stayed under this subsection.
(d) If the Attorney General proceeds with a judicial action
under this Act based on information brought to the Department
of Revenue's attention by a person, the person shall, subject

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to subsection (e), receive as an award an amount equal to at
least 15%, but not more than 30%, of the collected proceeds
(including penalties, interest, additions to tax, and
additional amounts) resulting from the action and any related
actions, or from any settlement in response to the action,
taking into account the significance of the person's
information and the role of the person and any legal
representative of the person in contributing to the action. If
the Department of Revenue proceeds with an administrative
action based on information brought to its attention by a
person, the person shall, subject to subsection (e), receive as
an award an amount equal to at least 10%, but not more than
15%, of the collected proceeds (including penalties, interest,
additions to tax, and additional amounts) resulting from the
action or from any settlement in response to the action, taking
into account the significance of the person's information and
the role of the person and any legal representative of the
person in contributing to the action. A person who brings to
the Department's attention information alleging a false claim,
statement, or record, as defined in Section 3, pertaining to
any tax administered by the Department of Revenue under a
provision identified in paragraph (5) of subsection (e) of
Section 4, may not receive any amounts for expenses, attorney's
fees, or costs.
(e) If the judicial or administrative action described in
subsection (d) is one that the Department of Revenue determines

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to be based principally on disclosures of specific allegations
(other than information provided by the person described in
subsection (d)) resulting from a judicial or administrative
hearing, from a governmental report, hearing, audit, or
investigation, or from the news media, the Department of
Revenue may award to the person a sum as the Department of
Revenue considers appropriate, but in no case more than 10%, if
any, of the collected proceeds (including penalties, interest,
additions to tax, and additional amounts) resulting from the
action (including any related actions) or from any settlement
in response to the action, taking into account the significance
of the person's information and the role of the person and any
legal representative of the person in contributing to the
action. This subsection does not apply if the information
resulting in the initiation of the administrative or judicial
action described in subsection (d) was originally provided by
the person described in subsection (d).
(f) If the Department of Revenue determines that a claim
for an award under subsection (d) or (e) is brought by a person
who planned and initiated the actions that led to the false
claim and any resulting underpayment of tax, the Department of
Revenue may reduce the award to the extent it considers
appropriate and without limitation. If the person is convicted
of criminal conduct arising from conduct described in this
subsection, the Department of Revenue may not pay any award to
the person.

HB5212 - 23 - LRB101 17550 LNS 66968 b
(g) A determination by the Department of Revenue regarding
an award under this Section may be appealed exclusively to the
Court of Claims. An appeal under this subsection must be filed
within 30 days of the Department of Revenue's determination of
an award under this Section.