The Iowa Department of Revenue has updated the Iowa Tax Research Library. A brief document summary of the addition follows. Visit the What's New section to access the full documents.

Tax Type: Elderly Credit (same as Rent Reimbursement)

VANESSA ROGERS (O) (2021)
The Administrative Law Judge granted the Department’s Motion for Summary Judgment on the basis that Taxpayer was not entitled to rent reimbursement when Taxpayer owned the property where she lived and had received the property tax credit for the same years she requested rent reimbursement. Neither party appealed the order on summary judgment; therefore, it became the Department’s final order under Iowa Administrative Code rule 701-7.17(8)(d).

Tax Type: Individual Income Tax

BARBARA HECKMAN (O) (2021)
The Administrative Law Judge found that Petitioner did not show the "good cause" necessary under Iowa law to have an appeal reinstated when the appeal was dismissed for failure to timely file. The Administrative Law Judge found Petitioner's counsel's admission that he made a mistake as to when the 60 day appeal period provided for at Iowa Code section 422.28 began did not constitute good cause. Neither party appealed the proposed decision, and it became the Department's final order pursuant to Iowa Administrative Code rule 701-7.17(8)(d).

ROGER L TRETTIN TERESA A TRETTIN (O) (2021)
The Administrative Law Judge found the statute of limitations provided for at Iowa Code section 422.73(2)(a) precluded the Iowa Department of Revenue from issuing a refund or credit to Petitioners when Petitioners filed their tax return more than three years after the due date of the return upon which the refund or credit became due. The Administrative Law Judge found the circumstances that led to the filing delay did not allow the Department to ignore the relevant Iowa law. Neither party appealed the proposed decision, and it became the Department's final order pursuant to Iowa Administrative Code rule 701-7.17(8)(d).