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 | 201100248-I | Contribution to the clean election fund made by Taxpayers’ wholly owned LLC, at their direction and which was accounted for by the LLC as a distribution to Taxpayers, constituted a payment by Taxpayers within the meaning of A.R.S. § 16‑954(B). | Hearing | 02/22/2012 |
| Decisions | Individual Income Tax | 201100238-I | Audit interest is not a penalty, but compensation to the state for the lost time-value of money received after the due date and cannot generally be waived. | Hearing | 01/05/2012 |
| Decisions | Individual Income Tax | 201100228-I | Taxpayer showed that his business activities were undertaken with an intent to make a profit so his business loss was deductible. | Hearing | 12/09/2011 |
| Decisions | Individual Income Tax | 201100210-I | Taxpayer’s payments were made pursuant to a written instrument incident to a divorce decree and were deductible. | Hearing | 10/28/2011 |
| Decisions | Individual Income Tax | 201000058-I | Non-resident spouse of resident active military spouse subject to Arizona income tax on one-half of resident spouse’s wages as his share of the community income. | Hearing | 09/29/2011 |
| Decisions | Individual Income Tax | 201100156-I | Taxpayers could not maintain a claim for refund for tax years closed by a closing agreement. The closing agreement took the form of two letters, an offer by the Department and the acceptance of the offer by the taxpayers. | Hearing | 09/29/2011 |
| Decisions | Individual Income Tax | 201100061-I | Taxpayers are not entitled to a credit for additional research expenses for research funded by a contract or another person. | 08/05/2011 | |
| Decisions | Individual Income Tax | 201000308-I | Married taxpayer receiving community property income are jointly and severally liable for the income tax on the income. | Hearing | 06/30/2011 |
| Decisions | Individual Income Tax | 201100112-I | To take an alimony deduction for payments, the obligation to make payments must necessarily stop on death of the other ex-spouse. Allowance a deduction in prior tax year does not prevent the Department from assessing tax on payments made in a later tax year. | Hearing | 06/24/2011 |
| Decisions | Individual Income Tax | 201100056-I | Arizona domicile is not abandoned by a Taxpayer taking a job on a cruise ship with no evidence of an intention to abandon Arizona domicile or residence. | Hearing | 06/17/2011 |