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The Iowa Department of Revenue has updated the Iowa Tax Research Library. A brief document summary of the addition follows. Visit the What's New section to access the full document.
Date Updated: 3-31-2021
Tax Type: Individual Income Tax
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PATRICK GARRISON (O) (2020)
The Administrative Law Judge found that summary judgment was appropriate because Taxpayer failed to timely protest the five notices of assessment issued to him and the Department was authorized to collect a federal tax refund to offset Taxpayer’s past due and owing tax liability. Accordingly, the Administrative law judge granted the Department’s motion for summary judgment. Neither party appealed the proposed decision; therefore, it became the Department’s final order under Iowa Administrative Code rule 701-7.17(8)(d).
Tax Type: One-Time Fee for New Vehicle Registration
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MARK GODFREDSON (O) (2020)
The Administrative Law Judge found that Petitioner was not entitled to a refund of the new vehicle registration fees he paid on the five vehicles purchased by his single-member limited liability company. First, Petitioner failed to establish the vehicles qualified for registration exemption under Iowa Code section 321.155. Second, Petitioner was personally liable for the registration fees because the Department properly disregarded the Montana limited liability company because it was a sham company. Third, even if the Department had not disregarded the Montana limited liability company as a sham company, Petitioner was personally liable for the registration fees owed by the company. Neither party appealed the proposed decision; therefore, it became the Department’s final order under Iowa Administrative Code rule 701-7.17(8)(d).
The mission of the Iowa Department of Revenue is to serve Iowans and support state government by collecting all taxes required by law, but no more.
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