Idaho Admin. Code r. 35.02.01.325 - NOTICE OF DEFICIENCY: PROTEST PROCEDURES

Sections 63-3045, 63-3045B, Idaho Code

01. Hearings. The taxpayer may be accompanied by more than one person, however, the Tax Commission may limit the number of people accompanying the taxpayer. If a protestant fails to comply with a summons or subpoena or fails to appear for the informal conference, the Tax Commission may issue a decision without further hearing. (3-15-22)

02. Request for a Final Decision. A request for a final decision must be in a letter addressed to the employee or agent of the Tax Commission from whom the acknowledgment of the protest was received or to the individual subsequently assigned to resolve the protest. The request must be the sole subject of the letter and must clearly identify the taxpayer and the Notice of Deficiency. (3-15-22)

03. Simultaneous Request for a Final Decision and a Hearing. If the taxpayer makes a simultaneous request for both a final decision and a hearing, the Tax Commission shall treat this as a request for a hearing. The one hundred eighty (180) day period begins when the hearing concludes. (3-15-22)

04. Issues. Redetermination of any tax or refund due is not limited to the specific issue or issues protested for the taxable year, unless limited by Section 63-3068(f), Idaho Code. (3-15-22)

05. Amended Return After Audit. An amended return will be accepted for a taxable year for which a protest is pending only in the following circumstances: (3-15-22)

a. The taxpayer demonstrates that the changes on the amended return are unrelated to issues examined in the audit; (3-15-22)

b. The changes are the result of federal audit adjustments; or (3-15-22)

c. The amended return is submitted as part of the procedure for resolving the protest. (3-15-22)

06. Failure to Schedule a Hearing. The Tax Commission may issue a decision after forty-two (42) days from the date the notification of right to request a hearing is mailed to the taxpayer; if (3-15-22)

a. The taxpayer does not request a hearing; (3-15-22)

b. The taxpayer requests a hearing but does not schedule a date for the hearing; or (3-15-22)

c. A hearing is scheduled but later cancelled by the taxpayer and the taxpayer does not reschedule. (3-15-22)

Notes

Idaho Admin. Code r. 35.02.01.325