Tax Type
Individual Income Tax
Description
Returns were not filed within the limitations periods provided in Va. Code § 58.1-499.
Topic
Statute of Limitations
Date Issued
08-28-2008
August 28, 2008
Re: § 58.1-1821 Application: Individual Income Tax
Dear *****:
This will reply to your letter in which you seek a refund for a portion of the Virginia individual income tax overpaid by ***** (the "Taxpayers"), for the taxable years ended December 31, 2000 through 2003.
FACTS
The Taxpayers, a husband and a wife who are now divorced, failed to timely file Virginia individual income tax returns for the 2000 through 2004 taxable years. In November 2007, the Taxpayers filed joint individual income tax returns for the 2000 through 2004 taxable years claiming a refund for tax that was over withheld. The Department issued a refund for the 2004 taxable year only. The wife requests that the Department issue a refund for her share of the income over withheld for the 2000 through 2003 taxable years on the basis of financial hardship.
DETERMINATION
Virginia Code § 58.1-499 A provides that in the case of any overpayment of any tax, whether by reason of excessive withholding, overestimating and overpaying estimated tax, or error on the part of the taxpayer, the Tax Commissioner shall order a refund of the overpayment. Virginia Code § 58.1-499 D specifies, however, in pertinent part:
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- No refund under this section . . . shall be made . . . whether on discovery by the Department or on written application of the taxpayer, if such discovery is not made or such written application is not received within three years from the last day prescribed by law for the timely filing of the return . . . . [Emphasis added.]
Virginia Code § 58.1-341 A requires that taxpayers file individual income tax returns by May 1 of the year following the tax year for which the return is filed. The Taxpayers' original returns for the 2000 through 2003 taxable years were filed in November 2007. The statute of limitations expired for the most recent taxable year, 2003, on May 1, 2007. Accordingly the returns were not filed within the limitations periods provided in Va. Code § 58.1-499.
While I empathize with your situation, I am bound by the clear requirements under the law. Accordingly, I must deny you request for refund for the 2000 through 2003 taxable years.
The Code of Virginia sections cited, along with other reference documents, are available on-line www.tax.virginiai.gov in the Tax Policy Library section of the Department's web site. If you have any questions regarding this determination, you may contact ***** in the Office of Tax Policy, 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/1-24685129851.B
Rulings of the Tax Commissioner