Following a two-month investigation, Ada County prosecutors have determined that there is insufficient evidence to warrant criminal prosecution of former Idaho State Tax Commissioner Royce Chigbrow and other employees of the Idaho State Tax Commission. The investigation—which resulted in two separate reports of 36 and 27 pages—was launched in January following allegations that involved multiple criminal statutes, including the misuse of public funds.
Many of the complaints investigated concern what some view as inappropriate favorable settlements with taxpayers regarding the amount of tax owed. But an investigation by the Ada County Sheriff's Office uncovered no evidence that tax commission employees received benefits in exchange for favorable discretion in resolving tax disputes.
"The Ada County prosecuting attorney declines to charge former Commissioner Chigbrow or any other employee of the State Tax Commission with offenses pursuant to the complaint," read a statement by the prosecutor's office.