About the Iowa Department of Revenue

• The Department administers 21 different taxes and fees
• Processed and deposited $12.4 billion into various funds for state and local government operations
• Paid $1.2 billion in refunds, resulting in net deposits of $11.24 billion (FY21)
• Processed 2.7 million tax returns (FY21)
• 330 full-time employees
• Annual budget is $70.1 million
• Customer base, by its very nature, is one of the largest of Iowa’s state government agencies.
• Works with all levels of state, local, and federal governments, including the general assembly.
• Collect debt for select areas of state government. Debt collections were $280.4 million (FY21).
• There were a total of 6.2 million unique pageviews to the Department’s website (tax.iowa.gov) in 2021.
• The Department is updating its outdated IT systems with a modernized taxpayer portal, which will allow individuals and businesses to more easily file and pay all their taxes, obtain permits, and check on their refund. Iowa is investing more than $100 million in the system.
• The Department is bolstering its data analytics team, which will use data in new ways to improve performance across the entire Department.

Matt Bender, Deputy Director & Administrator

The Internal Services Division manages administrative functions for the Department.

Administration

• Manages the Department’s $50 million budget and provides centralized accounting services
• Performs project management and management of facilities
• Coordinates Department procurement
• Oversees general administrative services for the Department
• Protects and preserves taxpayer information
• Manages human resources, data analytics, security & disclosure, and communication strategy throughout various types of media 

Alana Stamas, Administrator & Chief Legal Officer

Legal Services

The Legal Services Bureau provides a variety of services to the Department. Across tax types and general administrative provisions, Legal Services provides legal advice to Department staff and leadership. In coordination with the Policy Bureau, Legal Services drafts the Department’s administrative rules, assists in the preparation of technical guidance documents for both internal and external audiences, and assists with drafting and review of tax legislation. The section’s attorneys serve as counsel to the Director on tax appeals and declaratory orders and draft orders and final decisions. The section also reviews public records requests and subpoenas. The section reviews procurement documents and drafts contracts and agreements.

Appeals

When a taxpayer disagrees with a billing or refund denial issued by the Department, the taxpayer has the right to appeal. The Appeals section receives and reviews those appeals. The Appeals Section is staffed by Tax Appeals Specialists (TAS) that investigate the claim and determine whether the appeal can be resolved informally without the need for a contested case proceeding. The staff issue informal position statements on behalf of the department, make settlement recommendations, and consult with the Attorney General’s Office on cases to determine whether formal contested case proceedings are appropriate. When contested case proceedings ensue, the staff serve as the Department’s witnesses and assist the Attorney General’s Office with case proceedings.

Julie G. Roisen, Administrator

The Local Government Services Division exercises general supervision over the administration of property tax laws, assessors, boards of review, to the end that all property assessments are relatively just, uniform, and in substantial compliance with Iowa laws.

Equalization

• Issues equalization orders to county auditors every odd year based on aggregate abstract valuations and median sales ratios
• Annually calculates assessment limitations for residential and agricultural property classes

Assessor Education

• Administers assessor and deputy examinations
• Responsible for assessor and deputy registers
• Authorizes continuing education coursework for assessor and deputy educational requirements
• Provides technical assistance and educational programs for assessors and boards of review

Central Assessments & Appraisal

• Annually assesses telephone, railroad, pipeline and water companies
• Administers the replacement tax for gas and electric utility companies
• Provides appraisal support for equalization procedures
• Provides technical assistance for appraisal practices

Local Government, Credits, Exemptions & Transfer Tax

• Provides assistance to local governments for credits and exemptions
• Provides technical assistance to local governments on property tax issues
• Provides reimbursement for state funded credits and exemptions

Robin J. Anderson, Ph.D., Chief Economist & Administrator

The Research & Policy Division empowers internal and external decision makers through clear and accurate data analysis and coordinated tax policy leadership.

Policy

• Provides subject matter expertise through outreach and education for policymakers, stakeholders, other agencies, and taxpayers.
• Consults across divisions regarding related tax compliance programs, audit standards, and issues leading to appeals and protests.
• Oversees development of Department website content, guidance documents, tax credit forms, and other public communications related to the tax area.
• Monitors and researches federal, state, and local tax legislation and court rulings to promote proactive administration of Iowa tax issues, and keep the Director, Department staff, other agencies, and policymakers informed about changes.
• Works with the Legal Services Bureau to analyze tax statutes and make recommendations to the Director to clarify laws and correct technical errors in existing statutes to reduce the burden of compliance and & administration of state tax laws
• Represents the Department on multi-state committees in the subject matter area

Tax Research & Program Analysis

• Estimates the fiscal impact of proposed State and federal tax legislation
• Prepares monthly Iowa Leading indicators Index to track the direction for the Iowa economy
• Tracks, analyzes, and forecasts tax receipts and refunds, and provides support to members of the State Revenue Estimating Conference
• Administers the Tax Credit Tracking and Analysis Program
• Forecasts General Fund impact of tax credits in the Contingent Liabilities Report
• Posts Department data on the Iowa DataShare website
• Prepares quarterly and annual sales and use tax statistical reports
• Prepares annual individual income tax statistical reports
• Completes thorough and unbiased evaluation studies of tax credits
• Prepares reports that are mandated by the General Assembly

Performance Analysis

• Completes Department annual reports
• Prepares visual presentations of Department key performance indicators
• Assists other Divisions in the tracking of performance measures
• Prepares various legislatively mandated reports
• Conducts analysis as directed and prepares reports for customers

Sam Hoerr, Administrator

The Tax Management Division is responsible for all facets of tax processing from the receipt of returns and payments through examination, audit and collection activity.  The Division consists of three operating units as described below.

Compliance Services

• Conducts office examinations of returns and related documents for most tax types
• Conducts audits from field offices located throughout Iowa
• Issues refunds, adjustments and assessments based on the outcome of office exams and field audits

Collection Services

• Issues bills and assessments for unpaid tax
• Contacts taxpayers who do not pay their account by the end of the appeal period
• Coordinates collection activities Department-wide
• Offers collection services to other agencies of state government

Revenue Operations 

• Receives and processes all mail, tax documents, and payments
• Issues and maintains all business permits
• Assists taxpayers with tax filing requirements and procedures
• Answers more than 182,000 taxpayer calls and responds to 59,000 emails annually
• Provides educational webinars on a variety of topics