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ARMSTRONG'S, INC. v. IOWA DEPT. OF REVENUE

No. 66469.

320 N.W.2d 623 (1982)

ARMSTRONG'S, INC., Appellee, v. IOWA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

June 16, 1982.

Attorney(s) appearing for the Case

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Mark R. Schuling, Asst. Atty. Gen., for appellant.

Robert O. Daniel and Gary J. Streit of Shuttleworth & Ingersoll, Cedar Rapids, for appellee.

Considered en banc.

SCHULTZ, Justice.

This appeal involves the interpretation of section 422.25(2), The Code, which imposes a penalty on a taxpayer who fails to file a timely income tax return unless such failure is due to "reasonable cause." The principal issue is whether a taxpayer's reliance on a certified public accounting firm's assurances that it would either file the taxpayer's income tax return before the due date or file a request...

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