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Case No. 18-0001

For summaries from opinions prior to August, 2018, view PDF versions here

Edward J. Kovarik
Iowa Department of Revenue


Edward J. Kovarik


Iowa Department of Revenue

Attorney for the Appellant

Kevin E. Schoeberl

Attorney for the Appellee

Hristo Chaprazov, Assistant Attorney General

Court of Appeals

Court of Appeals Opinion

Opinion Number:
Date Published:
Dec 05, 2018

            Appeal from the Iowa District Court for Howard County, Margaret L. Lingreen, Judge.  AFFIRMED.  Heard by Tabor, P.J., and Mullins and Bower, JJ.  Opinion by Tabor, P.J.  (18 pages)

            A taxpayer challenges orders by the Iowa Department of Revenue denying him relief under the Iowa Tax Amnesty Act of 2007 and disallowing business losses claimed in four tax years.  OPINION HOLDS: First, substantial evidence supports the finding the taxpayer did not file a 2002 tax return as he was required to do to be eligible for the tax amnesty.  Second, substantial evidence supports disallowing each of the business losses he claimed related to his railroad consulting, condominium rental, and farmland rental business.  Therefore, we affirm. 

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