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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 documents.
Date Updated: 3-25-2022
Tax Type: Individual Income Tax
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RICHARD J KEPROS (O) (2022)
Taxpayer appealed the Department's assessment of individual income tax. Administrative Law Judge dismissed taxpayer's appeal in response to the Department's motion for the sanction of dismissal due to the taxpayer's failure to respond and comply with the Department's discovery requests despite the grant of multiple extensions. Taxpayer petitioned for Director review of the dismissal order, in which he broadly objected to the discovery requests, argued the Department's motion for the sanction of dismissal failed to comply with Iowa Rule of Civil Procedure 1.502, and argued the dismissal of his appeal was in error based upon several arguments relating to his inability to answer discovery requests. Upon review, the Director denied the taxpayer's objections to the discovery requests and arguments relating to the sufficiency of the Department's motion for the sanction of dismissal as neither were presented to or considered by the Administrative Law Judge. Further, the Director denied the taxpayer's arguments relating to the dismissal as the Administrative Law Judge's dismissal of the taxpayer's appeal only occurred after providing multiple extensions of time, notice that continued noncompliance could result in sanctions (including dismissal), a hearing to determine whether dismissal was appropriate. As a result, the Director affirmed the order dismissing the taxpayer's appeal.
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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