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NOTICE: ADOR Call Center hours have been permanently extended to 7 a.m. through 6 p.m. effective Monday, May 12.

200300122-I

Basing Arizona Individual income tax assessment on information received from the IRS was valid.
Decision Date
October 6, 2003
Read more about 200300122-I

200500157-I

Does the construction of storm water retention areas and sewer systems qualify for credit as pollution control equipment.
Decision Date
January 7, 2007
Read more about 200500157-I

200500205-I

Entire deferred gain from sale of Arizona property taxable.
Decision Date
July 23, 2006
Read more about 200500205-I

200500215-I

Whether taxpayers filed a return for the year at issue.
Decision Date
November 2, 2006
Read more about 200500215-I

200600055-I

Whether expenses associated with Taxpayer driving between home and the police station where she worked were deductible as a business expense.
Decision Date
January 7, 2007
Read more about 200600055-I

200600061-I

Deduction of investment interest expense, moving expenses and Federal retirement contributions disallowed.
Decision Date
July 30, 2006
Read more about 200600061-I

200600155-I

Deductions for personal property tax, charitable contributions and medical expenses not substantiated; Taxpayer’s request for change in filing status was made too late.
Decision Date
August 29, 2007
Read more about 200600155-I

200700002-I

Whether income is exempt under Article 19 of the tax treaty between the People’s Republic of China and the United States; whether Taxpayer is entitled to unsubstantiated deductions; whether Taxpayer is entitled to a deduction for moneys repaid to family members; and whether Taxpayer is entitled to a deduction for moneys paid into her 401(k) account.
Decision Date
January 14, 2008
Read more about 200700002-I

200700003-I

Subtraction of Social Security benefits.
Decision Date
February 25, 2007
Read more about 200700003-I

200700088-I

No subtraction for amounts converted from a traditional IRA to a Roth IRA.
Decision Date
July 24, 2007
Read more about 200700088-I

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Arizona Department of Revenue

1600 West Monroe Street
Phoenix, AZ 85007
(602) 255-3381

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