Document Number
Tax Type
Individual Income Tax
Administration : Appeal - Statute of Limitations
Date Issued

October 13, 2020

Re:  § 58.1-1821 Application: Individual Income Tax

Dear *****:

This will reply to your letter in which you seek correction of the individual income tax assessment issued to ***** (the “Taxpayer”) for the taxable year ended December 31, 2010.


The Department received information from the Internal Revenue Service (IRS) indicating that the Taxpayer may have been required to file a Virginia individual income tax return for the 2010 taxable year. The Department requested information to verify whether the Taxpayer was subject to Virginia income tax. When a response was not received, the Department issued an assessment. The Taxpayer appealed, contending he was not working and was not required to file a Virginia income tax return for the 2010 taxable year. 


Virginia Code § 58.1-1821 states, “Any 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.”  Pursuant to Virginia Code § 58.1-1821 and Title 23 of the Virginia Administrative Code (VAC) 10-20-165, a complete appeal must be filed with the Department within 90 days from the date of assessment. In addition, Virginia Code § 58.1-1820 provides that assessments made by the Department are deemed to be made when a written notice of assessment is mailed to a taxpayer at his last known address. 

In this case, the Department issued the assessment on January 16, 2014. Based on the provisions of Virginia Code § 58.1-1821, the Taxpayer was required to file an administrative appeal by April 14, 2014. The Taxpayer did not file an appeal until May 1, 2020. Therefore, the Taxpayer’s appeal application pursuant to Virginia Code  § 58.1-1821 is barred by the statute of limitations. Accordingly, the assessment remains due and payable. 

The Code of Virginia sections and regulations cited are available on-line at in the Laws, Rules & Decisions 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 *****.



Craig M. Burns
Tax Commissioner



Last Updated 01/21/2021 13:05