Iowa Department of Revenue Letter of Finding (No. 11201007, Jan. 10, 2011)

(amounts non-resident received by taxpayer under contract with Iowa Association of School Boards is Iowa-sourced for purposes of Iowa individual income tax; taxpayer received over $80,000 per year for three years for working less than 20 percent of the time in Iowa for the years at issue making periodic site visits in Des Moines; IRS had received Forms 1099 for years at issue from company with Iowa address; taxpayer independent contractor rather than employee of non-Iowa firm).