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 | 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 |
| Decisions | Individual Income Tax | 201300040-I | Taxpayers did not show they were in the business of buying and selling properties. Their general expenses could not be deducted on Schedule C but were only deductible as miscellaneous itemized deductions on Schedule A subject to the 2% limitation. | Hearing | 06/14/2013 |
| Decisions | Individual Income Tax | 201200250-I | Investigatory expenses incurred in looking for potential investments are not deductible. Taxpayers did not meet their burden to substantiate travel expenses. | Hearing | 04/24/2013 |
| Decisions | Individual Income Tax | 201100236-I | Expenses incurred in the process of purchasing property are capital expenses that may not be deducted as either business expenses or as expenses incurred for the production or collection of income. Such expenses must be capitalized. | Hearing | 04/04/2013 |
| Decisions | Individual Income Tax | 201200106-I | Taxpayer did not demonstrate that he engaged in business for profit or that expenses were appropriate and necessary for the business to allow him to deduct the expenses on his Schedule C. Taxpayer also did not demonstrate that alleged contributions were allowable charitable deductions. | Director | 03/14/2013 |
| Decisions | Individual Income Tax | 201200214-I | The method of determining income taxable by Arizona prescribed by ITR 93 20 is equally applicable whether a married couple, one of whom is a part-year Arizona resident, files separate returns or a joint return. | Hearing | 03/07/2013 |
| Decisions | Individual Income Tax | 201200229-I | Taxpayer abandoned Arizona residency for tax year at issue. Taxpayer was not subject to Arizona income tax on income earned from non-Arizona sources. | Hearing | 01/23/2013 |
| Decisions | Individual Income Tax | 201200224-I | Taxpayers did not establish they abandoned Arizona residency when Husband accepted out-of-state employment. | Hearing | 01/10/2013 |
| Decisions | Individual Income Tax | 201200114-I | Because Taxpayer was an Arizona resident he was required to report income from all sources, including income from the sale of his California business, on his Arizona tax return. | Director | 01/09/2013 |
| Decisions | Individual Income Tax | 201200088-I | Taxpayers, members of a limited liability company (LLC), could not deduct expenses of the LLC as unreimbursed ordinary and necessary partnership (LLC) expenses that they were not required to pay under the LLC agreement. | Hearing | 09/28/2012 |