Tax Type
Individual Income Tax
Description
Protective claim for refund
Topic
Payment and Refund
Taxpayers' Remedies
Date Issued
10-17-1984
October 17, 1984
Re: §58-1119.1 Protective Claim/Individual Income Tax
Dear ********
This will refer to my letter of June 22, 1983 in which I agreed to hold a protective claim for refund of a portion of your 1977 income taxes paid pending the outcome of Department v. American Brands, Inc. in the Virginia Supreme Court.
The Supreme Court, on August 29, 1984, refused the department's petition for appeal from the previous ruling of the Circuit Court of the City of Richmond. Based upon the court's failure to grant an appeal, your protective claim for refund is hereby accepted. A credit for 1977 taxes paid to North Carolina will be computed accordingly and a refund of a portion of 1977 Virginia taxes paid will be issued shortly. Interest will be added to the tax to be refunded in accordance with §58-1160 of the Code of Virginia. Your check numbered****** is being returned to you; therefore, the amount of $*** will be offset against the total to be refunded to you. This amount represents the valid assessment issued by the department as the result of a change in your federal adjusted gross income for taxable year 1977.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner