Iowa HSB14 allows taxpayers to recover reasonable costs in tax disputes from the Department of Revenue.

Iowa HSB14 modifies the rules for awarding costs in administrative hearings or court proceedings involving tax, penalties, and interest. The bill allows taxpayers to recover reasonable costs, including court costs, expert witness fees, and attorney or accountant fees, if they substantially prevail in the dispute. The bill removes the previous $25,000 cap on recoverable costs. If the Department of Revenue proves its position was substantially justified, the taxpayer cannot recover costs.

Iowa HSB14 allows taxpayers to recover reasonable costs in tax disputes from the Department of Revenue.

Iowa HSB14 modifies the rules for awarding costs in administrative hearings or court proceedings involving tax, penalties, and interest. The bill allows taxpayers to recover reasonable costs, including court costs, expert witness fees, and attorney or accountant fees, if they substantially prevail in the dispute. The bill removes the previous $25,000 cap on recoverable costs. If the Department of Revenue proves its position was substantially justified, the taxpayer cannot recover costs.