Form 63-3045 - Tax Commission Form 2005-2006 (Page 2 of 4) in pdf

Form 63-3045 - Tax Commission Form 2005-2006 Page 2

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

Bureau prepared Idaho returns on his behalf and sent him a NODD. In response to the notice, the

taxpayer sent a letter of protest wherein he said the NODD was prepared by assuming each year’s

income was the same as his highest year. Furthermore, he said the NODD did not take into account

the costs for his employees and materials used. He said he would prove his income was

considerably less than the income used to compute the tax amounts shown in the NODD. He asked

for additional time to locate information and prepare correct returns for filing.

The Bureau sent the taxpayer a letter to advise him his file would be held until December 22,

2005. However, no information was received and the taxpayer’s file was transferred to the

Legal/Tax Policy Division for administrative review. He did not respond to a letter from the Tax

Appeals Specialist advising him of his appeal rights.

Although the taxpayer does not deny he has a requirement to file Idaho individual income tax

returns, he has not filed his 1997 though 2002 Idaho returns. He has submitted nothing that would

cast doubt on the Bureau’s determination that was based on records retained by the [REDACTED]

Idaho Department of Labor, and Tax Commission.

The deficiency was calculated using a filing status of single with one exemption and the

standard deduction. A grocery credit reduced each year’s tax amount.

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 his argument, the taxpayer has failed to meet his 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 September 13, 2005, is hereby

DECISION-2

[Redacted]

Form 63-3045 - Tax Commission Form 2005-2006 Page 2