Appeal from the Circuit Court of Sangamon County; the Hon.
Richard E. Mann, Judge, presiding.
PRESIDING JUSTICE MILLS DELIVERED THE OPINION OF THE COURT:
Rehearing denied March 9, 1984.
State employee discharged.
Civil Service Commission affirmed.
Holliday appeals the trial court's affirmance of a decision of the Civil Service Commission affirming his discharge from duties as a revenue collection officer for the Department of Revenue Auditing Collection Bureau of the State of Illinois.
Put simply, Holliday was discharged from his job as a revenue collection officer for failing to disqualify himself from an assignment. A supervisor's order called for him to collect delinquent taxes from Louise Shop, Incorporated (LSI), a corporation which was owned and operated by his wife. Despite the fact that Holliday's supervisors were apparently aware that Mrs. Holliday operated the shop, we hold that anyone in Holliday's position should know better than to engage in a practice which would be so likely to raise a suspicious eyebrow on the face of the rest of the taxpayers of the State. While we do not condone the sloppy office practices engaged in by the Department of Revenue in this instance, Holliday should have disqualified himself upon being assigned the account. He did not. He was dismissed and the dismissal was upheld by the trial court upon administrative review. Upon a complete review of the record, we affirm the decision.
Realizing that the above skeletal outline of the facts does not fully set forth all the nuances of the evidence in the voluminous record which we have reviewed, further facts which are pertinent to a full understanding of the issues are incorporated as needed during the following discussions.
Holliday has forcefully argued several points on appeal. Two points, however, were not so forcefully argued, and we turn to those initially.
• 1 Holliday first argues that since the evidence showed that several persons within the Department of Revenue knew he was actively involved in a taxpayer account which involved his wife, it was unfair for his superiors to seek his dismissal based upon this behavior. The gist of his argument is that since it was reasonable for him to believe that his supervisors condoned his behavior, a dismissal based on those actions was somehow violative of principles of due process. Holliday offers no citations or reasoned argument to support what is apparently an argument based loosely on the principles of estoppel. Supreme Court Rule 341(e) (87 Ill.2d R. 341(e)) specifically sets forth the admonition that parties submitting briefs to Illinois courts> of appeal must support their arguments with citations to relevant authority or risk having the points waived. While considering this rule, one court has stated "[a] reviewing court is entitled to have the issues clearly defined with pertinent authority cited and is not simply a depository into which the appealing party may dump the burden of argument and research." (Pecora v. Szabo (1982), 109 Ill. App.3d 824, 825-26, 441 N.E.2d 360, 361.) Our supreme court similarly has refused to consider points not supported by authority. See, e.g., Village of Roxana v. Costanzo (1968), 41 Ill.2d 423, 243 N.E.2d 242.
• 2 Doomed to a similar fate is Holliday's contention that a civil exclusionary rule should be applied in his case to "quash" tax returns of LSI which were introduced as proof of Holliday's involvement in the preparation and collection of LSI tax returns. ...