Iowa Department of Inspections and Appeals Finds Taxpayer Not Entitled to Reinstatement of Tax Appeal

The Iowa Department of Inspections and Appeals, Division of Administrative Hearings March 9 affirmed the Department of Revenue’s (DOR) decision denying Taxpayer’s application for reinstatement of an individual income tax appeal. The DOR issued an assessment for unreported alimony income. Taxpayer protested, stating that she was contesting a federal audit in U.S. Tax Court and wanted the matter placed on hold. The tax court case was dismissed due to lack of jurisdiction. The DOR informed Taxpayer about the dismissal but Taxpayer didn’t respond. The DOR dismissed Taxpayer’s appeal. Taxpayer applied for reinstatement, arguing that she needed a review of her ...