Iowa SSB1005 modifies the recovery of costs in tax disputes by the Department of Revenue.

Iowa SSB1005 amends the recovery of costs in administrative hearings or court proceedings involving the collection of tax, penalties, and interest by the Department of Revenue. The bill changes the costs allowed to be recovered to include reasonable court costs, expert witness fees, and attorney or accountant fees. It removes the current $25,000 cap on recoverable costs. If the taxpayer substantially prevails, the Department of Revenue must pay the reasonable costs incurred by the taxpayer.

Iowa SSB1005 modifies the recovery of costs in tax disputes by the Department of Revenue.

Iowa SSB1005 amends the recovery of costs in administrative hearings or court proceedings involving the collection of tax, penalties, and interest by the Department of Revenue. The bill changes the costs allowed to be recovered to include reasonable court costs, expert witness fees, and attorney or accountant fees. It removes the current $25,000 cap on recoverable costs. If the taxpayer substantially prevails, the Department of Revenue must pay the reasonable costs incurred by the taxpayer.