Basing Arizona Individual income tax assessment on information received from the IRS was valid.

Does the construction of storm water retention areas and sewer systems qualify for credit as pollution control equipment.

Entire deferred gain from sale of Arizona property taxable.

Whether taxpayers filed a return for the year at issue.

Whether expenses associated with Taxpayer driving between home and the police station where she worked were deductible as a business expense.

Deduction of investment interest expense, moving expenses and Federal retirement contributions disallowed.

Deductions for personal property tax, charitable contributions and medical expenses not substantiated; Taxpayer’s request for change in filing status was made too late.

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.

Subtraction of Social Security benefits.

No subtraction for amounts converted from a traditional IRA to a Roth IRA.