Form 63-3045 - Tax Commission Form 2005-2006 printable pdf download

Form 63-3045 - Tax Commission Form 2005-2006

BEFORE THE TAX COMMISSION OF THE STATE OF IDAHO

In the Matter of the Protest of

)

DOCKET NO. 19144

[REDACTED],

)

DECISION

Petitioners.

)

On September 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 1997 through 2002 in the total amount

of $18,677.

The taxpayer filed a timely appeal. He did not request a hearing or submit additional

information. Therefore, the Tax Commission, having reviewed the file, 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 an Idaho return for taxable years 1997 through 2002, the Bureau

attempted to contact the taxpayer 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]

Form 63-3045 - Tax Commission Form 2005-2006