Document # Public Document # Document Type Date Issued Description
15-49 15-49 Rulings of the Tax Commissioner 04/03/2015 Taxpayer is hereby requested to file a Virginia income tax return for the 2011 taxable year to more accurately reflect his Virginia income tax liability.
15-53 15-53 Rulings of the Tax Commissioner 04/03/2015 Long-Term Capital Gain; Taxpayers had not provided evidence that the gain was attributable to an investment in a qualified business
15-57 15-57 Rulings of the Tax Commissioner 04/03/2015 The Department denied the refund on the basis that the statute of limitations for claiming a refund for that taxable year had expired
15-50 15-50 Rulings of the Tax Commissioner 04/03/2015 Virginia College Savings Plan. For purposes of the deduction for a prepaid tuition contract, only a purchaser of the contract can claim the deduction
15-54 15-54 Rulings of the Tax Commissioner 04/03/2015 Taxpayer had not filed a Virginia individual income tax return,
15--58 15-58 Rulings of the Tax Commissioner 04/03/2015 Taxpayer incorrectly claimed a credit for income tax paid to another state.
15-51 15-51 Rulings of the Tax Commissioner 04/03/2015 Taxpayer was not a resident of Virginia for the taxable year and was not required to file a Virginia Resident Income
15-55 15-55 Rulings of the Tax Commissioner 04/03/2015 The Department disallowed the refunds claimed because the statute of limitations had expired
15-48 15-48 Rulings of the Tax Commissioner 04/03/2015 While the payments were issued by an insurance company, the documentation provided clearly shows the distributions were made from a retirement plan established under Internal Revenue Code (IRC) § 403(b).
15-52 15-52 Rulings of the Tax Commissioner 04/03/2015 Roth IRA; Capital Gains from Foreign Investments; Taxable Income
15-59 15-59 Rulings of the Tax Commissioner 04/14/2015 Servicemembers Civil Relief Act p
15-60 15-60 Rulings of the Tax Commissioner 04/14/2015 Taxpayers failed to file amended Virginia income tax returns reflecting the IRS adjustments
15-61 15-61 Rulings of the Tax Commissioner 04/14/2015 North Carolina income at issue was not reported on a Schedule C, the border state credit would not apply.
15-66 15-66 Rulings of the Tax Commissioner 04/15/2015 Taxpayer proved that the Corporation's failure to pay the assessment was not caused by any willfulness on his part.
15-70 15-70 Rulings of the Tax Commissioner 04/15/2015 Unreimbursed employee business expenses
15-63 15-63 Rulings of the Tax Commissioner 04/15/2015 Despite the government's solicitation declaring that the advance funding binds the credit of the federal government to the purchases, such declaration, by itself, is not sufficient evidence to establish federal immunity for the Taxpayer.
15-67 15-67 Rulings of the Tax Commissioner 04/15/2015 In 1987-1988 Op. Va. Att'y Gen. 282, the Attorney General opined that the rates the recordation tax on supplanted or wrap around deeds of trust should be paid only on the additional amount of the existing debt secured because tax had already been paid on the original amount secured.
15-64 15-64 Rulings of the Tax Commissioner 04/15/2015 Retirement Subtraction
15-68 15-68 Rulings of the Tax Commissioner 04/15/2015 Taxpayer request to change its classification for the 2009 through 2014 tax years
15-65 15-65 Rulings of the Tax Commissioner 04/15/2015 Both the self-assessment and payment in this case was deemed to have occurred as of September 15, 2009. The Taxpayer, therefore, had until September 17, 2012 (September 15 was on a Saturday), to file its protective claim. In this case, however, the request was not made until April 2014, well after the three year limitations period had expired.
15-69 15-69 Rulings of the Tax Commissioner 04/15/2015 The information provided by the Taxpayers is insufficient to show the balance of the husband's previously taxed contributions
15-62 15-62 Rulings of the Tax Commissioner 04/15/2015 An audit resulted in the assessment of untaxed sales and purchases of tangible personal property.
15-71 15-71 Rulings of the Tax Commissioner 04/17/2015 Taxpayer has failed to comply with requests for information from the City, or provide any suitable alternative documents, the City's assessments for the tax year is upheld.
15-73 15-73 Rulings of the Tax Commissioner 04/21/2015 Taxpayer's employer incorrectly withheld Virginia income tax from wages.
15-77 15-77 Rulings of the Tax Commissioner 04/21/2015 The statute of limitations for filing a return claiming a refund for the taxable year had expired