Tax Type
Individual Income Tax
Description
Filing of amended return; Refund statute of limitations
Topic
Returns/Payments/Records
Statute of Limitations
Date Issued
08-24-1984
August 24, 1984
Re: §58-1118 Application-Individual Income Tax
Dear ****
This is in response to your letter of June 5, 1984 petitioning for relief from the department's decision on April 2, 1984 to deny the refund claimed on your amended 1979 return.
FACTS
You timely filed your 1979 federal and Virginia individual income tax returns during a period of time that you were undergoing strenuous medical treatment. The Internal Revenue Service notified you on July 14, 1980 that due to an error on your federal return, your refund would be increased by approximately $****. Still suffering the aftereffects of your medical treatment and being under the impression that Virginia would make the same corrections that the Internal Revenue Service made; you instituted no action to notify Virginia of the change at that time. You filed your amended 1979 return on March 21, 1984, when you were contacted by the department's compliance section regarding an underpayment for a different tax year.
DETERMINATION
Virginia Code § 58-1118.1 provides that:
Any person filing a tax return required for any tax administered by the Department of Taxation may, within three years from the last day prescribed by law for the timely filing of the return, or within sixty days from the final determination of any change or correction in the liability of the taxpayer for any federal tax upon which the State tax is based, whichever is later, file an amended return with the department. (Emphasis added.)
The department understands that the circumstances of your case arc exceptional; however, without the statutory provisions to accept amended returns filed after the time required by law, I have no alternative other than to deny your application for correction.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner