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 | 200900067-I | Taxpayer did not establish abandonment of Arizona residency | Hearing | 03/04/2010 |
Decisions | Individual Income Tax | 200900213-I | Contributions used to purchase supplies for science experiments conducted in pre-school classroom do not qualify for the credit as contributions to a public school for the support of extracurricular activities or character education programs of the school. | Hearing | 02/17/2010 |
Decisions | Individual Income Tax | 200800180-I | Taxpayers cannot take an itemized deduction for health insurance premiums paid through an employer which deducted the premiums from the employee’s pay using pre-tax dollars. | Director | 01/25/2010 |
Decisions | Individual Income Tax | 200900171-I | Taxpayer was not entitled to the dependent/ancestor deduction because Taxpayer did not establish that he paid more than one-half for the support of the dependent. | Hearing | 01/19/2010 |
Decisions | Individual Income Tax | 200800183-I | The proper calculation of the credit for taxes paid to other states or countries for 2002 tax year includes a pro-rata application of Arizona exemptions and deductions to the income from the other state or country. Where the laws of another state provide for a credit for taxes paid to Arizona but a taxpayer is unable to take the credit because of electing to file on a composite return in that state, the taxpayer is not eligible in Arizona to take a credit for taxes paid to that state. | Director | 09/04/2009 |
Decisions | Individual Income Tax | 200900021-I | Taxation of royalty payments on reservation land. | Hearing | 06/26/2009 |
Decisions | Individual Income Tax | 200900004-I | The proper calculation of the credit for taxes paid to other states or countries for 2002 tax year includes a pro-rata application of Arizona exemptions and deductions to the income from the other state or country. | Hearing | 06/16/2009 |
Decisions | Individual Income Tax | 200900019-I | Audit Section properly denied Taxpayer’s claim for refund/offset where the Arizona tax return was filed more than four years after the return was due. | Hearing | 03/12/2009 |
Decisions | Individual Income Tax | 200900006-I | An offer–in–compromise applies only to the tax liabilities that exist at the time the proposed offer-in-compromise is received, and does not preclude the Department from issuing an assessment on a later discovered tax liability based on unreported income. | Hearing | 02/17/2009 |
Decisions | Individual Income Tax | 200800180-I | Pre-tax medical insurance premiums are not allowed as an itemized deduction; discretion to abate interest under A.R.S. § 42-2065 is given to the Department’s Director and not the Hearing Office. | Hearing | 02/04/2009 |