IA SF2250

Tolls tax deadline time periods when a taxpayer files a power of attorney form with the Department of Revenue, with tolling ending when the power of attorney is authorized or denied (does not apply to criminal proceedings).

Requires the department to provide taxpayers with a written explanation of proposed assessments or refund claim denials at least 30 days before issuing the notice, and mandates a meeting with department officials if requested by the taxpayer.

Prohibits the department from alleging new factual or legal bases for an assessment after a taxpayer has timely filed an appeal, if such bases were not included in the original notice.

Grants taxpayers the right to record interviews with the department and establishes that prevailing taxpayers in tax disputes shall be awarded reasonable costs including court costs, expert witness fees, accountant fees, and attorney fees at $250/hour (adjusted annually for cost of living).

Applies to tax years beginning on or after January 1, 2026, with provisions taking effect upon enactment.