¶3 This court recently rejected Khan's arguments in his previous request for judicial review of the Commission's prior decision. See Khan v. Tax Comm'n, 2016 UT App 142, ¶ 1, 377 P.3d 702. As the Commission correctly asserts, in Khan , this court determined that Utah's statutory term "loss carry forwards" was synonymous with loss carryover used in the federal income tax, and that it was "not a deduction that offsets Khan's income for the purposes of determining his renter's refund, but is instead added to his AGI to determine his household income." Id . ¶ 17.