Case Name: Edward J. KOVARIK, Plaintiff-Appellant, v. IOWA DEPARTMENT OF REVENUE, Defendant-Appellee.
Court: Court of Appeals of Iowa
Jurisdiction: Iowa
Decision Date: 2018-12-05
Citations: 926 N.W.2d 570
Docket Number: No. 18-0001
Parties: Edward J. KOVARIK, Plaintiff-Appellant,
v.
IOWA DEPARTMENT OF REVENUE, Defendant-Appellee.
Judges: 
Reporter: North Western Reporter 2d
Volume: 926
Pages: 570–570

Head Matter:
Edward J. KOVARIK, Plaintiff-Appellant,
v.
IOWA DEPARTMENT OF REVENUE, Defendant-Appellee.
No. 18-0001
Court of Appeals of Iowa.
Filed December 5, 2018
DECISION WITHOUT PUBLISHED OPINION

Opinion:
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. AFFIRMED.
AFFIRMED.