Tax Type
Individual Income Tax
Description
Filing status change request from joint to separate
Topic
Collection of Delinquent Tax
Returns/Payments/Records
Statute of Limitations
Date Issued
03-04-1985
March 4, 1985
Re: §58.1-1821 Application/Individual Income Tax
Dear ****
This will reply to your letter of September 25, 1984 in which you submit an application for relief of individual income tax assessed to *****.
FACTS
The taxpayer filed separate federal and state income tax returns for the taxable years 1979 and 1980, paying all taxes due for those years. In February 1983, the taxpayer changed her election and filed joint income tax returns for those years with her husband. Such joint returns revealed income tax liabilities which have not been satisfied. Collection action is presently pending with regard to those liabilities.
The taxpayer requests that she be allowed to change her election back to file separate returns for the years involved and that she be relieved of the additional tax liabilities as such liabilities relate exclusively to her husband's income. The taxpayer's husband, a merchant seaman, has not seen the taxpayer since October 1983 and her attempts to obtain payment of the tax liabilities from him have proven unsuccessful.
DETERMINATION
Prior to January 1, 1985, Section 58-151.062(b)(2)(c) of the Code of Virginia (now Virginia Code Section 58.1-341.B.2 after the recodification of Title 58) provides that the election of a husband and wife to file joint or separate returns "may be made or changed at any time within three years from the last day prescribed by law for the timely filing of the return."
In the instant case, the taxpayer wishes to change her election to file joint returns with her husband for the taxable years 1979 and 1980. The last dates for filing those returns were May 1, 1983 and May 1, 1984 respectively. Therefore, the last date for changing the taxpayer's election in this case has passed. Accordingly, there is no basis for a change in the taxpayer's election at this time.
Further, I can find no basis for relieving the taxpayer of liability in this case inasmuch as Virginia Code Section 58.1-151.062(b)(2)(A) (now Virginia Code Section 58.1-341.B.l) specifically provides that if a husband and wife file a joint return, "their tax liabilities shall be joint and several."
Based upon the foregoing, I am unable under the law to grant relief to the taxpayer; however, collection action against the taxpayer's husband will be pursued as much as practicable, including the pursuit of payment through the Military Sealift Command as recommended in your letter.
Sincerely,
W. H. Forst
Tax Commissioner
Re: §58.1-1821 Application/Individual Income Tax
Dear ****
This will reply to your letter of September 25, 1984 in which you submit an application for relief of individual income tax assessed to *****.
FACTS
The taxpayer filed separate federal and state income tax returns for the taxable years 1979 and 1980, paying all taxes due for those years. In February 1983, the taxpayer changed her election and filed joint income tax returns for those years with her husband. Such joint returns revealed income tax liabilities which have not been satisfied. Collection action is presently pending with regard to those liabilities.
The taxpayer requests that she be allowed to change her election back to file separate returns for the years involved and that she be relieved of the additional tax liabilities as such liabilities relate exclusively to her husband's income. The taxpayer's husband, a merchant seaman, has not seen the taxpayer since October 1983 and her attempts to obtain payment of the tax liabilities from him have proven unsuccessful.
DETERMINATION
Prior to January 1, 1985, Section 58-151.062(b)(2)(c) of the Code of Virginia (now Virginia Code Section 58.1-341.B.2 after the recodification of Title 58) provides that the election of a husband and wife to file joint or separate returns "may be made or changed at any time within three years from the last day prescribed by law for the timely filing of the return."
In the instant case, the taxpayer wishes to change her election to file joint returns with her husband for the taxable years 1979 and 1980. The last dates for filing those returns were May 1, 1983 and May 1, 1984 respectively. Therefore, the last date for changing the taxpayer's election in this case has passed. Accordingly, there is no basis for a change in the taxpayer's election at this time.
Further, I can find no basis for relieving the taxpayer of liability in this case inasmuch as Virginia Code Section 58.1-151.062(b)(2)(A) (now Virginia Code Section 58.1-341.B.l) specifically provides that if a husband and wife file a joint return, "their tax liabilities shall be joint and several."
Based upon the foregoing, I am unable under the law to grant relief to the taxpayer; however, collection action against the taxpayer's husband will be pursued as much as practicable, including the pursuit of payment through the Military Sealift Command as recommended in your letter.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner