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 | 201200062-I | Taxpayers, investors in real property, could only deduct their investment expenses on Schedule A as miscellaneous itemized deductions and not as business expenses on Schedule C. Taxpayers could not deduct car and truck expenses based on both standard mileage rates and also on actual car expenses. | Hearing | 09/25/2012 |
| Decisions | Individual Income Tax | 201200089-I | Interest component of the funds a person receives on the redemption of tax liens they purchased are not exempt from Arizona state income tax as interest on a county obligation. | Hearing | 06/27/2012 |
| Decisions | Individual Income Tax | 201100294-I | Wildlife photographers who had some pictures published in magazines showed that photography activity was engaged in with a profit motive. | Hearing | 06/13/2012 |
| Decisions | Individual Income Tax | 201200056-I | Taxpayer, a security trader, could deduct his expenses on his Schedule C as business expenses. However, losses incurred by a security trader are not ordinary losses but capital losses limited to a maximum of $3,000 each year. | Hearing | 05/24/2012 |
| Decisions | Individual Income Tax | 201200048-I | Distributions from a tribe located in another state received by a member of the tribe who was an Arizona resident was subject to Arizona income tax. | Hearing | 05/09/2012 |
| Decisions | Individual Income Tax | 201100302-I | Payments received by a spouse pursuant to a temporary family support order that did not provide a fixed sum for child support are considered alimony payments subject to income tax. | Hearing | 04/17/2012 |
| Decisions | Individual Income Tax | 201100255-I | Taxpayer, a security investor, could only deduct his expenses on his Schedule A, not as business expenses on Schedule C. Losses incurred by security investors and security traders are not ordinary losses but capital losses limited to a maximum of $3,000 each year. | Hearing | 04/11/2012 |
| Decisions | Individual Income Tax | 201100305-I | Equitable recoupment, even if available as a defense in an Arizona tax case, could only be used as a defense and cannot be used to recover erroneously paid tax for which a timely claim for refund was not filed. | Hearing | 03/30/2012 |
| Decisions | Individual Income Tax | 201100259-I | The IRS has specific rules regarding the level of substantiation required for charitable contributions depending on the amount contributed and the nature of the contribution. Taxpayers failed to adequately substantiate most of their claimed charitable deductions. | Hearing | 03/27/2012 |
| Decisions | Individual Income Tax | 201100249-I | Book author who had some of his books published showed that his writing activity was engaged in with a profit motive. | Hearing | 03/13/2012 |