Section 35.02.01.320 - NOTICE OF DEFICIENCY: FILING A PROTESTSection 63-3045, Idaho Code
01.Perfected Protest. The protest must contain the information in Paragraphs a. through d. of this rule to be perfected. A protest meets the requirements of Paragraphs c. and d. of this rule if the allegations of fact or contentions of law, viewed in the light most favorable to the taxpayer, raise factual or legal issues that, if correct, would entitle the taxpayer to relief.a. Name, address and pertinent identification number;b. The period to which the deficiency relates;c. The specific item or items in the Notice of Deficiency to which the taxpayer objects; andd. The factual or legal basis for the objections made.Idaho Admin. Code r. 35.02.01.320