Customer Notice: Due to COVID-19, ADOR's in-person lobby service is by appointment only and in compliance with local municipal and county face covering policies.
Taxpayer cannot claim a deduction under A.R.S. § 43-1029 (restoration of amount held under claim of right) for wages he received but not repaid. Federal reserve notes are not non-taxable obligations of the United States under 31 U.S.C. § 3124.