Idaho Tax Commission Modifies Deficiency Notice, Upholds Income Estimates

The Idaho Tax Commission modified a Notice of Deficiency Determination for a taxpayer who had failed to file required tax returns. The Tax Commission determined that the taxpayer was required to file Idaho income tax returns for 2018, 2019, and 2020 but not for 2016 and 2017, as there was insufficient evidence that the taxpayer lived or earned income in Idaho before 2018. The dispute arose when the Tax Discovery Bureau estimated the taxpayer’s income after multiple failed attempts to secure the missing returns, despite providing numerous extensions and reminders to the taxpayer. The Tax Commission upheld the Bureau’s deficiency ...