A bill for an act making modifications to tax deadlines and tax disputes.

Summary

The bill changes Iowa tax law so that filing a power‑of‑attorney form stops the countdown to a tax deadline until the department approves or denies the request. It also requires the Department of Revenue to provide a detailed explanation of any proposed assessment or refund denial at least 30 days before the notice is issued, and it creates a cost‑recovery award for taxpayers who prevail in disputes.

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