Edward J. Kovarik v. Iowa Department of Revenue

IN THE COURT OF APPEALS OF IOWA No. 18-0001 Filed December 5, 2018 EDWARD J. KOVARIK, Plaintiff-Appellant, vs. IOWA DEPARTMENT OF REVENUE, Defendant-Appellee. ________________________________________________________________ Appeal from the Iowa District Court for Howard County, Margaret L. Lingreen, Judge. 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. Kevin E. Schoeberl of Story Schoeberl & Seebach, LLP, Cresco, for appellant. Thomas J. Miller,…