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 | 201300188-I | Taxpayer may not claim a deduction for casualty loss for damage to insured property because a timely insurance claim was not submitted to the insurance company. | Hearing | 03/28/2014 |
| Decisions | Individual Income Tax | 201300248-I | A taxpayer may choose to use either a standard meal allowance (per diem) or actual meal expenses to calculate the cost of daily meals and incidentals, but cannot claim both. A taxpayer using a standard meal allowance does not have to keep records of actual costs but must still establish the time, place and business purpose of the travel. Meal expenses, whether based on actual expenses or on a standard allowance, are limited to one-half of the allowable amount. | Hearing | 03/28/2014 |
| Decisions | Individual Income Tax | 201300252-I | Arizona income tax law did not conform to the federal provision that excluded up to $2,400 of unemployment compensation from federal gross income for tax year 2009. Taxpayers were thus required to add back to Arizona gross income the unemployment compensation that was excluded from federal adjusted gross income. | Hearing | 03/05/2014 |
| Decisions | Individual Income Tax | 201300114-I | Taxpayers did not establish that their activity in a pyramid incentive system was engaged in for profit. | Hearing | 12/10/2013 |
| Decisions | Individual Income Tax | 201300167-I | The fact that the Internal Revenue Code has not been enacted into positive law does not mean that the tax laws have no effect on state residents. It does not render the underlying enactment invalid or unenforceable. | Hearing | 11/27/2013 |
| Decisions | Individual Income Tax | 201300116-I | Taxpayers did not establish that their activity of trading in options was substantial, frequent, regular, and continuous so as to be considered traders in securities. | Hearing | 11/05/2013 |
| Decisions | Individual Income Tax | 201300106-I | Taxpayer was required to report all of his community property income on his return; Taxpayer did not substantiate his unreimbursed employee expenses. | Hearing | 10/02/2013 |
| Decisions | Individual Income Tax | 201300068-I | The test for research and experimental expenses in connection with a trade or business under IRC § 174 is broader than the test for deducting ordinary and necessary expenses of carrying on a trade or business under IRC § 162. | Hearing | 09/10/2013 |
| Decisions | Individual Income Tax | 201300149-I | Taxpayers were not entitled to the subtraction for active duty military pay for compensation received from the U.S. Public Health Service. | Hearing | 08/23/2013 |
| Decisions | Individual Income Tax | 201300066-I | The Department had no obligation to refund taxes if a timely refund claim is not presented. | Hearing | 07/19/2013 |