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House
File
680
-
Introduced
HOUSE
FILE
680
BY
CROKEN
A
BILL
FOR
An
Act
relating
to
assessment
and
refund
denial
notices
1
furnished
to
taxpayers
by
the
department
of
revenue.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
2702YH
(2)
91
jm/jh
H.F.
680
Section
1.
Section
421.60,
subsection
2,
paragraph
b,
Code
1
2025,
is
amended
to
read
as
follows:
2
b.
The
department
shall
furnish
to
the
taxpayer,
before
3
or
at
the
time
of
issuing
a
notice
of
assessment
or
denial
of
4
a
refund
claim,
an
a
detailed
explanation
of
the
reasons
for
5
the
assessment
or
refund
denial.
An
inadequate
explanation
6
shall
not
invalidate
the
notice.
For
purposes
of
this
section
,
7
an
explanation
by
the
department
shall
be
sufficient
where
8
insufficient
if
only
the
amount
of
tax,
interest,
and
penalty
9
is
stated
together
with
an
attachment
setting
forth
the
10
computation
of
the
tax
by
the
department.
11
EXPLANATION
12
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
13
the
explanation’s
substance
by
the
members
of
the
general
assembly.
14
This
bill
relates
to
the
assessment
and
refund
denial
15
notices
furnished
to
taxpayers
by
the
department
of
revenue.
16
The
bill
amends
Code
section
421.60(2)(b)
by
specifying
the
17
department
of
revenue
shall
furnish
a
detailed
explanation
18
of
the
reasons
for
an
assessment
or
refund
denial
notice,
19
and
provides
that
an
explanation
by
the
department
with
the
20
amount
of
tax,
interest,
and
penalty
stated
together
with
the
21
computations
is
insufficient
notice.
The
bill
also
strikes
a
22
provision
specifying
an
inadequate
explanation
of
an
assessment
23
or
refund
denial
notice
does
not
invalidate
the
notice.
The
24
consequences
for
failure
to
provide
adequate
notice
by
the
25
department
are
found
in
Code
section
421.60(2)(c).
26
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LSB
2702YH
(2)
91
jm/jh
1/
1