BEFORE THE TAX COMMISSION OF THE STATE OF IDAHO
In the Matter of the Protest of
DOCKET NO. 18107
On March 24, 2004, the staff of the Tax Discovery Bureau of the Idaho State Tax
Commission issued a Notice of Deficiency Determination to [Redacted] (taxpayers), proposing
income tax, penalty, and interest for the taxable years 2000 and 2001 in the total amount of
On May 26, 2004, the taxpayers filed a timely appeal and petition for redetermination.
The taxpayers did not respond to the Tax Commission's hearing rights letter and have provided
only the information contained in their protest letter. The Tax Commission, having reviewed the
file, hereby issues its decision.
The Tax Discovery Bureau (Bureau) received information that showed the taxpayers
received wages from an Idaho employer in 2000. The Bureau researched the Tax Commission's
records and found the taxpayers did not file a 2000 Idaho individual income tax return. The
Bureau sent the taxpayers a letter asking about their requirement to file. The taxpayers failed to
respond. The Bureau obtained additional information [Redacted] and determined the taxpayers
were required to file Idaho income tax returns for the taxable years 2000 and 2001. The Bureau
prepared returns for the taxpayers and sent them a Notice of Deficiency Determination.
The taxpayers protested the Bureau's determination. They stated the determination was
in error because they moved out of Idaho in July 2000. The taxpayers stated they were part-year
DECISION - 1