Tax Type
Individual Income Tax
Description
Redress from Circuit Court ruling
Topic
Taxpayers' Remedies
Date Issued
04-09-1984
April 9, 1984
Dear ****
By letter dated June 26, 1981, you filed application on behalf of the above taxpayers for correction of their individual income tax liabilities for the years 1977 and 1978. The Department responded on April 13, 1983 denying error in tax liabilities assessed for such years and setting forth the basis for denial.
Subsequently, on May 10, 1983 the taxpayers filed amended returns for the years 1977 and 1978, which were accepted by the Department as protective claims held in abeyance pending a final judicial conclusion in the case of Howell's Motor Freight, Inc. and Shareholders v. Virginia Department of Taxation.
The case was decided in favor of the Virginia Department of Taxation by opinion of the Circuit Court of the City of Roanoke dated October 27, 1983, a copy of which is attached.
Since the time for appeal has expired, the case of Howell's Motor Freight, Inc. and Shareholders v. Virginia Department of Taxation is concluded and this letter reaffirms my determination in this matter dated April 13, 1983.
Under the provision of Code §58-1119.1 taxpayers may seek redress from the circuit court under §58-1130 at any time within one year from the date of this letter.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner