Decisions

These decisions come from the Arizona Department of Revenue Hearing Office and the Director’s Office and are posted here as required by A.R.S. § 42-2077

Document Type	Category	Document ID	Description	Tags	Decision Date
Decisions	Corporate Tax	200600035-C	REIT dividend deduction not allowed where the corporate REIT and beneficiary are part of the same unitary group	Hearing	09/15/2006
Decisions	Corporate Tax	200400017-C	Arizona consolidated group was required to include in the numerator of the Arizona sales factor a portion of the sales made by a partnership, in which some members of the group had an interest, to another member of the group doing business in Arizona.	Director	12/09/2004
Decisions	Individual Income Tax	202100029-I	Taxes in assessments issued in 2019 were not subject to a bankruptcy discharge order where the taxpayer had filed the bankruptcy petition in 2016. The issuance of assessments is not an action to collect a debt, but rather an act to determine liability. Whether some or part of the tax assessed is affected by a bankruptcy filing is a different question from whether the issuance of an assessment is valid.	Hearing	01/27/2022
Decisions	Individual Income Tax	202100028-I	Automatic stay after taxpayer's bankruptcy petition did not apply. The issuance of assessments is not an action to collect a debt against either the debtor taxpayer or a bankruptcy estate, but rather an act to determine liability.	Hearing	01/27/2022
Decisions	Individual Income Tax	202100037-I	A.R.S. § 43-1071(F) did not create new and otherwise unavailable credit for taxes paid to California where group return filed in California had forfeited California credit for taxes paid in Arizona.	Hearing	12/14/2021
Decisions	Individual Income Tax	201600108-I	Taxpayers cannot claim Schedule C lost for amounts allegedly paid to their son in cash without evidence to support payments.	Director	03/13/2017
Decisions	Individual Income Tax	201600226-I	While a taxpayer using the standard meal allowance (per diem) method does not have to keep records of actual costs, the taxpayer must still establish the time, place and business purpose of the travel. Only one-half of the per diem allowed for meals and incidental expenses may be deducted.	Hearing	11/06/2016
Decisions	Individual Income Tax	201600097-I	Taxpayer is not entitled to deduct as alimony payments representing a division of the retirement accounts of Taxpayer and his ex-spouse. The payments constituted property settlement.	Hearing	06/02/2016
Decisions	Individual Income Tax	201500296-I	Taxpayer is not entitled to a refund of taxes withheld by his employer because Taxpayer did not file a return within four years after the due date of the original return.	Hearing	04/28/2016
Decisions	Individual Income Tax	201500349-I	Taxpayer, an Arizona resident, cannot claim a credit for income taxes paid to California because California allows a credit for residents of Arizona for income taxes paid to Arizona. Taxpayer might still be able to claim a credit in California under Cal. Rev. & Tax. Code § 19311.5 after the Arizona income tax has been paid.	Hearing	04/06/2016