Iowa SF524 modifies the costs recoverable by taxpayers in disputes involving tax, penalties, and interest collection.

Iowa SF524 amends the costs recoverable by taxpayers in disputes with the Department of Revenue over tax, penalties, and interest. The bill allows for the recovery of reasonable court costs, expert witness fees, study costs, and attorney or accountant fees. It removes the previous $25,000 cap on recoverable costs. If the taxpayer substantially prevails, the Department of Revenue must cover these costs. If the Department of Revenue proves its position was substantially justified, the taxpayer cannot recover any costs.

Iowa SF524 modifies the costs recoverable by taxpayers in disputes involving tax, penalties, and interest collection.

Iowa SF524 amends the costs recoverable by taxpayers in disputes with the Department of Revenue over tax, penalties, and interest. The bill allows for the recovery of reasonable court costs, expert witness fees, study costs, and attorney or accountant fees. It removes the previous $25,000 cap on recoverable costs. If the taxpayer substantially prevails, the Department of Revenue must cover these costs. If the Department of Revenue proves its position was substantially justified, the taxpayer cannot recover any costs.