A taxpayer may appeal to the director for revision of the tax, interest, or penalties assessed
at any time within sixty days from the date of the notice of the assessment of tax, additional
tax, interest, or penalties. The director shall grant a hearing and if, upon the hearing, the
director determines that the tax, interest, or penalties are excessive or incorrect, the director
shall revise them according to the law and the facts and adjust the computation of the tax,
interest, or penalties accordingly. The director shall notify the taxpayer by mail of the result
of the hearing and shall refund to the taxpayer the amount, if any, paid in excess of the tax,
interest, or penalties found by the director to be due, with interest accruing in accordance
with section 421.60, subsection 2, paragraph “e”.
[C35, §6943-f24; C39, §6943.060; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.28; 81
Acts, ch 131, §9]
86 Acts, ch 1007, §27; 86 Acts, ch 1241, §21; 94 Acts, ch 1133, §5, 16; 2012 Acts, ch 1110,
§9; 2018 Acts, ch 1161, §7, 15, 16
Referred to in §257.22, 421.10, 422.25, 422.25A, 422.25C, 422.29, 422.41, 422.66, 422D.3, 423.37, 428A.8, 453B.14
\n
Notes of Decisions
State of Iowa v. Marc A. Hagen, 840 N.W.2d 140 (Iowa 2013).
· cites it 2× “See Iowa Code §§ 422.28 , .29 (permitting judicial review of director’s actions regarding tax appeal); id.”
Moorman Mfg. Co. v. Bair, 254 N.W.2d 737 (Iowa 1977).
· cites it 2× “The district court held its ruling would apply to Moorman and all similarly situated corporations not foreclosed by the time limitations established by sections 422.28 and 422.73. I. At the outset, this court employs several well settled principles in dealing with questions of a…”
N. Nat. Gas Co. v. Forst, 205 N.W.2d 692 (Iowa 1973).
· cites it 2× “” And § 422.28 states, in pertinent part: “A taxpayer may appeal to the director for revision of the tax * * * assessed against him at any time within ninety days from the date of the notice of the assessment of such tax * * *.”
Purethane, Inc. v. Iowa State Bd. of Tax Review, 498 N.W.2d 706 (Iowa 1993).
· cites it 2× “Without the benefit of the notice’s reverse side, Purethane’s attorney erroneously determined the appeal period to be sixty days, the appeal period for corporate income tax assessment in Iowa Code section 422.28. The attorney placed the sixty-day limitation on the firm’s…”
Luthens v. Bair, 788 F. Supp. 1032 (S.D. Iowa 1992).
· cites it 2× “Iowa Code § 422.28 . (20) If the taxpayer commences a contested case, the Department of Revenue and Finance has the authority to subpoena books, papers, and records and shall have all other subpoena powers conferred by law.”
Klein v. Iowa Dep't of Revenue & Fin., 451 N.W.2d 837 (Iowa 1990).
· cites it 2× “See Iowa Code § 422.28 . Maurice then filed a *839 petition for judicial review in the district court.”
First Nat'l Bank of Ottumwa v. Bair, 252 N.W.2d 723 (Iowa 1977).
“The bank’s appeal to the director as authorized by § 422.28, The Code, resulted in a ruling confirming the assessment.”
Iowa Dep't of Revenue v. Richard Edward Walbaum (Iowa Ct. App. 2017).
· cites it 2× “The department issued an assessment on May 31, 2010, and Walbaum failed to submit a protest within the sixty-day period prescribed by Iowa Code section 422.28 (2009). Id. The department issued a notice of intent to levy on March 7, 2011.”
In re Est. of Glaser (Iowa Ct. App. 2023).
· cites it 2× “” See Iowa Code § 422.28 (“A taxpayer may appeal to the director for revision of the tax, interest, or penalties assessed at any time within sixty days from the date of the notice of the assessment .”
Richard Edward Walbaum v. Iowa Dep't of Revenue (Iowa Ct. App. 2015).
· cites it 2× “Iowa Code section 422.28 (2009) provides: “A taxpayer may appeal to the director for revision of the tax, interest, or penalties assessed at any time within sixty days from the date of the notice of the assessment of tax, additional tax, interest, or penalties.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.