Idaho has enacted legislation that creates an independent appeal process for taxpayers protesting a notice of tax deficiency. The legislation states that the taxpayer has the right to an independent administrative redetermination of the originating division’s determination before the state tax commission. The redetermination is to be performed by staff independent of the division that issued the notice. Tax commission staff assigned to the redetermination may not engage in communications relating to the protest with employees of the originating division without first providing the taxpayer the opportunity to participate, except for questions that involve ministerial, administrative or procedural matters that do not address the substance of the issues or positions taken in the case. These provisions apply to protests received on or after July 1, 2017.(Ch. 18 (H.B. 24), Laws 2017, effective February 16, 2017, and applicable to protests received on or after July 1, 2017)