
    Edward J. KOVARIK, Plaintiff-Appellant, v. IOWA DEPARTMENT OF REVENUE, Defendant-Appellee.
    No. 18-0001
    Court of Appeals of Iowa.
    Filed December 5, 2018
    DECISION WITHOUT PUBLISHED OPINION
   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.

AFFIRMED.  