IDAPA 35.01.01.890 — NOTICE OF ADJUSTMENT OF FEDERAL TAX LIABILITY (RULE 890)

Section 63-3069, Idaho Code
01.
Written Notice.
(4-6-23)
a.
Written notice will include copies of all Revenue Agents' reports, and any other documents and
schedules required to clarify the adjustments to taxable income. If the final determination results in a refund of state
taxes, an amended Idaho income tax return must accompany the written notice to be a valid claim for refund.
(4-6-23)
b.
Written notice included with an income tax return for a year or years other than the year subject to
the federal adjustment does not constitute the required notification.
(4-6-23)