Idaho Tax Commission Modifies Deficiency Notice, Allows Joint Filing and Deductions

The Idaho State Tax Commission issued a decision modifying a Notice of Deficiency Determination for a taxpayer regarding tax years 2018 and 2019. The taxpayer failed to file Idaho income tax returns for those years, and the Tax Discovery Bureau prepared returns using a single filing status and estimated income based on W-2 and 1099-MISC information. After reviewing returns filed, the Tax Commission modified the notice by changing the filing status to married filing jointly and allowing business expense deductions based on the taxpayer’s actual filings. The Commission affirmed the notice as modified and ordered the petitioner to pay the ...