July 14, 2020
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear *****:
The Department previously acknowledged receipt of the appeals filed on behalf of ***** (the “Taxpayer”). The main contention in the appeals is that the audits concluded before the Taxpayer had sufficient time to review the audit findings with the audit staff and to provide additional information for items included in the audits with which the Taxpayer did not agree. The Taxpayer requests the opportunity to review the findings of the audit with the audit staff and to provide additional documentation if necessary.
Based upon a review of the information before me, the Taxpayer will be given the opportunity to review the audit findings with the audit staff. The audit staff will contact the Taxpayer to schedule a meeting for the review.
Following the review, the Taxpayer will have 60 days from the date of the meeting to provide any additional documentation to the audit staff. The Taxpayer must provide all documents for review at that meeting, including properly executed and valid certificates of exemption and all invoices and accruals supporting the self-assessment of taxes. The auditor will review all documentation and make adjustments, as appropriate.
The appeal matter is being closed. At the conclusion of the auditor’s review, should issues remain, the Taxpayer may submit an appeal within 90 days of the audit revision in accordance with Virginia Code § 58.1-1821 and Title 23 of the Virginia Administrative Code 10-20-165.
If you have any questions regarding the review of the audit findings or any associated documentation, you may contact the auditor. If you have any questions about the appeals process, please contact ***** in the Department’s Office of Tax Policy, Appeals and Rulings, at *****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/2019P