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 | 201000271-O | Taxpayers were not entitled to an alternative fuel credit in later years for the purchase of a neighborhood electric vehicle purchased in Arizona in a year. Taxpayers were not Arizona residents and Taxpayers did not file an Arizona income tax return or claimed the credit in the year of purchase. | Hearing | 05/05/2011 |
| Decisions | Individual Income Tax | 201000305-P | Penalties not abatement even though Taxpayers experienced unfortunate events where Taxpayers had developed a pattern of not filing and paying many years before they experienced the unfortunate events. Taxpayers did not show the unfortunate events caused their failure to file and pay. | Hearing | 04/29/2011 |
| Decisions | Individual Income Tax | 201000230-P | Late filing penalties abated where Taxpayers electronically filed income their income tax return through their accountant who confirmed to Taxpayers that the return was filed, but the electronic filing by the accountant was rejected by the IRS and the accountant did not then inform Taxpayers of the rejection. | Hearing | 03/31/2011 |
| Decisions | Individual Income Tax | 201000228-I | Out-of-state pension received by Arizona residents is subject to Arizona income tax. Interest is mandated by law. Interest is not a penalty but recognizes the time value of money not timely paid to the state. | Hearing | 02/09/2011 |
| Decisions | Individual Income Tax | 201000195-I | Charitable deductions disallowed because Taxpayer failed to meet the strict substantiation requirements for charitable contributions over $250.00. | Hearing | 01/04/2011 |
| Decisions | Individual Income Tax | 201000143-I | Taxpayers established that they were entitled to a solar credit. Some of the requirements do not apply to self-designed and installed units | Hearing | 12/02/2010 |
| Decisions | Individual Income Tax | 201000170-O | Taxpayers were entitled to carry forward an alternative fuel credit for the purchase of a neighborhood electric vehicle purchased in Arizona before Taxpayers were Arizona residents but where Taxpayers became Arizona residents in the year of purchase and Taxpayers had Arizona income and filed an Arizona income tax return claiming the credit in the year of purchase. | Hearing | 11/18/2010 |
| Decisions | Individual Income Tax | 201000005-I | The construction of a storm water management system, sewage collection system, sewage treatment plant and effluent distribution system do not qualify for credit as pollution control equipment | Hearing | 06/15/2010 |
| Decisions | Individual Income Tax | 200900177-I | Business expenses for home office and 179 deductions are limited to the amount of income derived from the business during the taxable year | Hearing | 04/08/2010 |
| Decisions | Individual Income Tax | 200900257-I | Taxpayer cannot deduct mortgage interest as both interest and as a miscellaneous business deduction | Hearing | 03/16/2010 |