Tax Type
Individual Income Tax
Description
Department audited the Taxpayer and determined that he was a Virginia resident
Topic
Statute of Limitations
Date Issued
07-19-2007
July 19, 2007
Re: § 58.1-1821 Application: Individual Income Tax
Dear *****:
This will reply to your letter in which you seek correction of the individual income tax assessments issued to ***** (the "Taxpayer") for the taxable years ended December 31, 2001 and 2002.
FACTS
For the taxable years at issue, the Department audited the Taxpayer and determined that he was a Virginia resident. Assessments were issued for the 2001 taxable year on January 23, 2004, and for the 2002 taxable year on January 7, 2005. On April 12, 2006, the Taxpayer filed an administrative appeal contending that the Taxpayer was not a resident of Virginia and was not required to file Virginia income tax returns.
DETERMINATION
Virginia Code § 58.1-1821 provides that "[a]ny person assessed with any tax administered by the Department of Taxation may, within ninety days from the date of such assessment, apply for relief to the Tax Commissioner." [Emphasis added.] Pursuant to Administrative Appeal Guidelines for Tax Assessments Issued by the Virginia Department of Taxation § 3 A, "The 90-day limitations period begins on the calendar day after the date of assessment and continues for 90 consecutive calendar days (including weekends and holidays)." See Public Document (P.D.) 06-140 (11/29/2006).
Pursuant to Va. Code § 58.1-1821, the Taxpayer was required to file an administrative appeal within 90 days after the assessment date, or by April 22, 2004, for the 2001 assessment and by April 7, 2005, for the 2002 assessment. The Taxpayer's administrative appeal is dated April 12, 2006, more than one year after the 90-day limitations period expired for the 2002 assessment. Therefore, the Taxpayer's application for correction filed pursuant to Va. Code § 58.1-1821 is barred by the statute of limitations.
The Code of Virginia section cited and other reference documents are available on-line at www.tax.virginia.gov in the Tax Policy Library section of the Department's web site. If you have any questions about this response, you may contact ***** in the Department's Office of Policy and Administration, Appeals and Rulings, at *****.
Sincerely,
Janie E. Bowen
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- Tax Commissioner
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AR/1-1197955069B
Rulings of the Tax Commissioner