Fees charged by photographer are taxable.

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

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

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

The installation of security systems is taxable as prime contracting.

Entire deferred gain from sale of Arizona property taxable.

Whether taxpayers filed a return for the year at issue.

Penalty abatement request.

Refund Claim and statute of limitations.

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