Before The Tax Commission Form Of The State Of Idaho (Page 2 of 3) in pdf

Before The Tax Commission Form Of The State Of Idaho Page 2

Determining the taxpayer had a requirement to file resident individual income tax returns, the

Bureau prepared returns on her behalf and sent her a NODD. In response to the notice, the taxpayer

sent a letter of protest from her and her husband stating the NODD did not take their deductions into

account. They said they were, “working with an accountant now to bring all our returns and related

paperwork up to date.”

The Bureau sent the taxpayer a letter to acknowledge her protest. She was allowed

additional time. However, when the promised returns did not arrive, the taxpayer’s file was

transferred to the Legal/Tax Policy Division for administrative review. The taxpayer did not

respond to a letter from the Tax Appeals Specialist advising her of her appeal rights.

The taxpayer has not filed her 2001 through 2003 Idaho income tax returns and has

submitted nothing that would cast doubt on the Bureau’s determination that was based on records

retained by [Redacted] the Tax Commission. The filing status of married filing separate was used

because, by not filing state or federal income tax returns for 2001 through 2003, the taxpayer did not

make the election to file joint returns. One-half of the community income was used to determine the

tax amount, which was reduced by one-half of the community withholding.

The interest and penalty added by the Bureau pursuant to Idaho Code §§ 63-3045 and 63-

3046 was reviewed and found to be proper and in accordance with Idaho Code.

A Notice of Deficiency Determination issued by the Idaho State Tax Commission is

presumed to be accurate. Parsons v. Idaho State Tax Com'n, 110 Idaho 572 (Ct. App. 1986). Having

presented no information in support of her argument, the taxpayer has failed to meet her burden of

proving error on the part of the deficiency determination. Albertson’s, Inc. v. State, Dept. of

Revenue, 106 Idaho 810 (1984).

WHEREFORE, the Notice of Deficiency Determination dated October 13, 2005, is hereby

DECISION -2

[Redacted]

Before The Tax Commission Form Of The State Of Idaho Page 2