Department of Revenue v. Rakocy

CARL N. BYERS, Senior Judge.

This matter is before the court on Plaintiff Department of Revenue’s (the department) Motion for Reconsideration. The department appealed a magistrate decision allowing taxpayer’s claim for impairment-related work expenses. In the Regular Division, the matter was submitted on motions for summary judgment. That division held that the expenses were not impairment-related work expenses, but some did qualify as medical expenses and awarded taxpayer attorney fees. The department’s Motion for Reconsideration asserts that taxpayer does not meet either statutory or case…