56 Ill. Adm. Code 2712.201
Definitions
Section 2712
Section 2712.201 Definitions
All other terms used in this
Part shall have the meaning set forth in the Unemployment Insurance Act [820
ILCS 405] (Act).
"Small employer" is any employing unit, as defined
in Section 204 of the Act [820 ILCS 405/204], that reported wages paid to fewer
than 20 individuals, whether part time or full time, for each of any two of the
four calendar quarters preceding the quarter in which its application for legal
assistance is made.
"Tax case" will mean an appeal brought pursuant to
56 Ill. Adm. Code 2725.
"Valid claim or defense" is one which, to the best
of the provider or attorney's knowledge, information and belief formed after
reasonable inquiry, within the necessary time constraints, is well grounded in
fact and is warranted by existing law, is not interposed for any improper
purpose (i.e., for the purpose of harassment or delay) and, if proven by a
preponderance of the legally competent evidence of record at a hearing on that
issue, would require the proponent of the claim or defense to prevail.