Tax Type
Individual Income Tax
Description
Court found taxpayer failed to prove the assessments were erroneous or improper
Topic
Collection of Tax
Court Case
Date Issued
02-25-2010
VIRGINIA:
IN THE CIRCUIT COURT OF CHESTERFIELD COUNTY
ROSS L. McDONALD, )
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COMMONWEALTH OF VIRGINIA, )
DEPARTMENT OF TAXATION, )
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Defendant, )
FINAL ORDER
On June 17 and 18, 2008, the parties to this action, Ross L. McDonald ("McDonald"), in proper person, and the Commonwealth of Virginia Department of Taxation ("Department of Taxation"), by counsel, appeared for trial upon the pleadings filed herein. The parties presented evidence to the Honorable Michael C. Allen for decision. After the completion of McDonald's proof and argument by counsel for the Department of Taxation, the Court, for the reasons stated from the bench on June 17, 2008, granted the Department of Taxation's motion to strike with respect to the allegations appearing between page 1, line 29 and page 4, line 4 of McDonald's complaint. Upon the conclusion of all the evidence and the parties' closing arguments, the Court found McDonald failed to carry his burden of showing that the assessments and collections of taxes from which he applied to this Court for correction were erroneous or otherwise improper. Therefore, for the foregoing reasons and those stated from the bench at trial, the Court hereby enters judgment in favor of the Department of Taxation with respect to all allegations in McDonald's complaint. Nothing further remaining to be done herein, this case is stricken from the docket, to be indexed among the ended actions at law. Pursuant to Rule 1:13, the Court dispenses with the requirement of endorsement of this order by all counsel of record. The Court orders the Clerk to certify a copy of this Order to all counsel of record.
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- ENTERED THIS 30th DAY of June, 2008.
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JUDGE - Michael C. Allen
WE ASK FOR THIS:
Thomas W. Nesbitt (VSB No. 73262)
Flora T. Hezel (VSB No. 47482)
Assistant Attorneys General
OFFICE OF THE ATTORNEY GENERAL
900 East Main Street
Richmond, Virginia 23219
(804) 786-7750 (telephone)
(804) 786-1904 (facsimile)
Counsel for the Commonwealth of Virginia,
Department of Taxation
Rulings of the Tax Commissioner