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	Individual Income Tax	201300248-I	A taxpayer may choose to use either a standard meal allowance (per diem) or actual meal expenses to calculate the cost of daily meals and incidentals, but cannot claim both. A taxpayer using a standard meal allowance does not have to keep records of actual costs but must still establish the time, place and business purpose of the travel. Meal expenses, whether based on actual expenses or on a standard allowance, are limited to one-half of the allowable amount.	Hearing	03/28/2014
Decisions	Individual Income Tax	201300188-I	Taxpayer may not claim a deduction for casualty loss for damage to insured property because a timely insurance claim was not submitted to the insurance company.	Hearing	03/28/2014
Decisions	Individual Income Tax	201300252-I	Arizona income tax law did not conform to the federal provision that excluded up to $2,400 of unemployment compensation from federal gross income for tax year 2009. Taxpayers were thus required to add back to Arizona gross income the unemployment compensation that was excluded from federal adjusted gross income.	Hearing	03/05/2014
Decisions	Individual Income Tax	201300114-I	Taxpayers did not establish that their activity in a pyramid incentive system was engaged in for profit.	Hearing	12/10/2013
Decisions	Individual Income Tax	201300167-I	The fact that the Internal Revenue Code has not been enacted into positive law does not mean that the tax laws have no effect on state residents. It does not render the underlying enactment invalid or unenforceable.	Hearing	11/27/2013
Decisions	Individual Income Tax	201300116-I	Taxpayers did not establish that their activity of trading in options was substantial, frequent, regular, and continuous so as to be considered traders in securities.	Hearing	11/05/2013
Decisions	Individual Income Tax	201300106-I	Taxpayer was required to report all of his community property income on his return; Taxpayer did not substantiate his unreimbursed employee expenses.	Hearing	10/02/2013
Decisions	Individual Income Tax	201300068-I	The test for research and experimental expenses in connection with a trade or business under IRC § 174 is broader than the test for deducting ordinary and necessary expenses of carrying on a trade or business under IRC § 162.	Hearing	09/10/2013
Decisions	Individual Income Tax	201300149-I	Taxpayers were not entitled to the subtraction for active duty military pay for compensation received from the U.S. Public Health Service.	Hearing	08/23/2013
Decisions	Individual Income Tax	201300036-I	While a barred refund may be used to offset a tax assessment under certain limited circumstances, Taxpayers were not entitled to a refund of taxes not used to offset the assessment.	Hearing	07/19/2013