Tax Type
Retail Sales and Use Tax
Description
Taxpayer's appeal to the Tax Commissioner is barred by the statute of limitations.
Topic
Statute of Limitations
Date Issued
02-28-2011
February 28, 2011
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear *****:
This is in response to your correspondence filed on behalf of ***** (the "Taxpayer"), in which you contest the retail sales and use tax assessment issued for the period January 2007 through April 2010.
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. Such application shall be in the form prescribed by the Department and shall fully set forth the grounds upon which the taxpayer relies and all facts relevant to the taxpayer's contention."
In this case, the assessment was issued to the Taxpayer on November 8, 2010. The statute of limitations for submitting a complete appeal to the Tax Commissioner expired on February 7, 2011 (the 90th day was February 6, which fell on a Sunday, so the Taxpayer had until February 7 to file its appeal). The correspondence dated February 7, 2011 does not constitute a complete appeal detailing the grounds upon which the taxpayer relies and all relevant facts, as required by Va. Code § 58.1-1821. Pursuant to Va. Code § 58.1-1821 the Taxpayer's appeal to the Tax Commissioner is barred by the statute of limitations.
Your correspondence indicates the audit includes duplicate numbers. The Taxpayer can work with the auditor to ensure this issue is corrected. I will allow the Taxpayer 30 days from the date of this letter to provide the necessary documentation to the auditor to show the audit assessment includes duplicate information. If the documentation is satisfactory to the auditor, the assessment will be corrected to remove the duplicate items. If the documentation is not satisfactory or is not provided within the time allotted, the assessment will be deemed correct as issued and collection action will resume on the unpaid bill.
The Code of Virginia section 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 Tax Policy, Appeals and Rulings, at *****.
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- Sincerely,
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- Craig M. Burns
Tax Commissioner
- Craig M. Burns
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AR/1-4672020345.P
Rulings of the Tax Commissioner