Before The Tax Commission Form Of The State Of Idaho

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BEFORE THE TAX COMMISSION OF THE STATE OF IDAHO
In the Matter of the Protest of
)
)
DOCKET NO. 19220
[REDACTED],
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)
DECISION
Petitioner.
)
)
On October 13, 2005, the Tax Discovery Bureau (Bureau) of the Idaho State Tax
Commission issued a Notice of Deficiency Determination (NODD) to [Redacted] (taxpayer),
proposing income tax, penalty, and interest for taxable years 2001 through 2003 in the total amount
of $8,942.
The taxpayer filed a timely appeal. She did not request a hearing and did not submit
additional information. The Tax Commission has reviewed the file and hereby issues its decision
based upon the information contained in the file.
Because Tax Commission records showed the taxpayer met the state income tax filing
requirements and had not filed Idaho returns for the years at issue, the Bureau attempted to contact her
for clarification. The taxpayer did not respond.
[Redacted]
Idaho Code § 63-3045 (1)(a) states:
63-3045. Notice of redetermination or deficiency --
Interest. (1) (a) If, in the case of any taxpayer, the state tax
commission determines that there is a deficiency in respect of the tax
imposed by this title, the state tax commission shall, immediately
upon discovery thereof, send notice of such deficiency to the taxpayer
by registered or certified mail or by other commercial delivery
service providing proof of delivery, whichever is the most cost
efficient. The notice shall be sent to the taxpayer's last address known
to the state tax commission. The notice of deficiency shall be
accompanied by an explanation of the specific reason for the
determination and an explanation of the taxpayer's right to appeal.
Within sixty-three (63) days after such notice is mailed, the taxpayer
may, at his option, file a protest in writing with the state tax
commission and obtain redetermination of the deficiency.
DECISION -1
[Redacted]

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