Tax Type
Retail Sales and Use Tax
Description
Taxpayer requests the audits be reopened for additional information not all qualify
Topic
Statute of Limitations
Date Issued
06-27-2007
June 27, 2007
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear *****:
This is in response to your letter submitted on behalf of ***** (the "Taxpayer"), in which you seek correction of the retail sales and use tax assessments issued for the periods January 2000 through December 2002 and September 2003 through August 2006.
FACTS
The Taxpayer requests that the audits for the aforementioned periods be reopened and that it be allowed to submit additional documentation to the Department for review. TP represents that its previous bookkeeper did not provide the Department with the correct information at the time the audits were conducted. The Taxpayer maintains that this information will result in a reduction in the audit assessments.
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.] In this case, the assessment issued to the Taxpayer for the period January 2000 through December 2002 was dated December 24, 2003. Pursuant to the provisions of Va. Code § 58.1-1821, the Taxpayer was required to file its administrative appeal for this assessment no later than March 23, 2004.
The Department's records indicate your letter dated February 15, 2007 is the only correspondence from the Taxpayer regarding an administrative appeal for this assessment issued on December 24, 2003. This filing is well after the expiration of the 90-day limitations period. Therefore, the Taxpayer's application for correction pursuant to Va. Code § 58.1-1821 is barred by the statute of limitations. The audit for this period will not be reopened, and the Taxpayer will not be permitted to submit additional documentation to the Department for review.
The appeal filed for the period September 2003 through August 2006 is timely filed. The audit for this period will be reopened and the Taxpayer will be permitted to submit additional documentation to the Department for review. The audit staff will contact the Taxpayer within 30 days from the date of this letter to schedule an appointment, at which time it will provide the Department with its documentation. If any issues remain after the audit staff has completed its review, you may submit an appeal for those issues to the Tax Commissioner.
The Code of Virginia section cited is 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 *****.
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- Sincerely,
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- Janie E. Bowen
- Tax Commissioner
- Janie E. Bowen
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AR/1-1278052607P
Rulings of the Tax Commissioner