The Illinois Department of Revenue is offering taxpayers the option to voluntarily report and pay unpaid use tax liabilities accrued during the past four years. Taxpayers will be contacted by the Department and must pay all Illinois use tax and interest owed within 60 days of being notified. All penalties will be waived, as well as any tax and interest owed for the fifth and sixth years. (Illinois CPA Society, Come Clean with Illinois Use Tax, 01/31/09)