July 21, 2020
Re: § 58.1-1821: Retail Sales and Use Tax
Dear *****:
The Department previously acknowledged receipt of your appeal submitted on behalf of ***** (the “Taxpayer”). The main contention in the appeal regarded documentation the Taxpayer was not able to provide during the audit review. The Taxpayer claims it attempted to contact the auditor to provide such documentation but was unsuccessful. The Taxpayer has provided this documentation upon appeal.
It is my understanding that the Taxpayer was not provided the opportunity to discuss the findings with the auditor. Further, the Taxpayer was not provided the report at time of audit as outlined in the Taxpayer Bill of Rights. Therefore, the Taxpayer’s gross sales documentation will be returned to the Tobacco Unit audit staff for further review.
Once the review is complete, the audit staff will meet with the Taxpayer to discuss the results of the review. If adjustments to the audit and assessment are warranted, the Taxpayer will be provided a copy of the revised audit report and a revised bill to include accrued interest. If there are remaining contested issues after the review, the Taxpayer will have 90 days to submit an appeal in accordance with Virginia Code § 58.1-1821 and Title 23 of the Virginia Administrative Code 10-20-165.
If you have any questions regarding the review of documentation, you should contact ***** in the Department’s Tobacco Tax Unit at *****. If you have any questions about the appeals process, please contact ***** in the Department’s Office of Tax Policy, Appeals and Rulings, at *****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR\1099L